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近几年,钢铁行业需求低迷,产能过剩,尤其是特大型钢铁企业,在淘汰旧产能过程中,减产效果明显不佳,面临难以盈利的局面,亟待找到突破口改善当前局面。物资采购核算管理作为经营管理的重要部分,有利于物资采购的监督控制,有助于成本费用的合理降低。因此,加强特大型钢铁企业物资采购核算管理,是提高特大钢企管理水平的必要手段,是推动钢铁行业转型升级的有效措施。本文以物资采购核算流程为导向,深入分析特大型钢铁企业物资采购核算管理存在的问题,并提出解决措施,为完善特大钢企的经营管理提供参考。
In recent years, with the sluggish demand and overcapacity in the steel industry, especially in the large-sized steel enterprises, the output reduction effect is obviously not good during the phase-out of the old capacity and the situation is hard to be profitable. Therefore, it is urgent to find a breakthrough to improve the current situation. Material procurement accounting management as an important part of business management, is conducive to the supervision and control of procurement of materials, contribute to a reasonable reduction of costs and expenses. Therefore, to strengthen overstock management of oversize steel enterprises is an essential measure to improve the management level of large steel enterprises and an effective measure to promote the transformation and upgrading of the steel industry. In this paper, material procurement accounting process-oriented, in-depth analysis of large iron and steel enterprises materials procurement accounting management problems and propose solutions to improve the management of large steel enterprises provide a reference.