材料的成本管理工作贯穿于工程项目成本管理全过程,直接影响着企业的经济效益。下面根据我处近年来的工作实践,谈一谈抓好材料成本管理工作的几点体会。 一、材料成本管理是工程项目成本管理的重要环节 材料是工程项目成本的重要组成部分,特别是电气化铁路工程中的材料费用要占整个工程项目成本的70％以上。材料的数量因素、质量因素、价格因素直接影响到工程项目的工期、质量和工程的总造价。同时材料的成本管理工作是体现在整个工程项目成本管理全过程中的管理。控制材料消耗、节约材料成本是降低工程成本的关键。因此,抓好材料成本管理是抓好工程成本工作的重要环节,我们企业的管理者对这一点必须有清醒的认识。破除重供应轻管理、重数量轻质量,只顾生产需要不讲 Cost management of materials runs through the entire process of project cost management, a direct impact on the economic efficiency of enterprises. The following based on my practice in recent years, to talk about do a good job of material cost management experience. I. Material cost management is an important part of project cost management Material is an important part of the project cost. In particular, the cost of materials in electrified railway project accounts for more than 70% of the total project cost. The number of materials, quality factors, price factors directly affect the project duration, quality and total cost of the project. Cost management of materials at the same time is reflected in the entire project cost management of the entire process of management. Control material consumption, material cost savings is the key to reducing the cost of the project. Therefore, a good grasp of material cost management is to do an important part of the cost of the project, our business managers must have a clear understanding of this point. To break the heavy supply of light management, the quantity of light weight, just take into account the production needs do not speak