物资管理主要指的是对本企业在生产过程中需要的物资的购买及使用情况进行计划、组织、控制的过程。我国的企业物资管理最早应用是在计划经济时期,随着经济的发展,物资管理对于企业成本控制的作用越来越大。为了满足经济发展对企业的新要求,企业需要尽快对自身的物资管理工作予以改革,以此使企业的成本得到有效地控制。 Material management mainly refers to the process of planning, organizing and controlling the purchase and use of materials needed by the enterprise in the production process. The earliest application of enterprise material management in our country is in the period of planned economy. With the development of economy, the material management plays more and more important role in the cost control of enterprises. In order to meet the new requirements of economic development for enterprises, enterprises need to reform their own material management as soon as possible, so that the cost of the enterprise can be effectively controlled.