摘要
确定备件和材料的消耗和储备定额，是资材管理的一项重要工作。它是编制各类物资需求计划的基础资料，是指导生产、采购、储备以及科学地管理库房的依据。从广义上讲消耗和储备定额是指企业为保证生产和设备维修，按照经济合理的原则，在收集各类实际统计资料的基础上制定的材料备件消耗数量、储备数量、库存资金和储备时间等的标准限额。
It is an important task for the fund and material management to determine the consumption and inventory quotas of spare parts and materials, thus providing the basic data for material requirement planning and the basis of production, procurement, inventory and scientific storing management. In a broad sense, the consumption and inventory quota is a standard inventory rate in accordance with the economic and reasonable principles. The consumed quantity, inventory quantity, stock fund and storage time are determined on the basis of the actual statistic data to guarantee the production and equipment maintenance of the enterprise.
出处
《冶金设备管理与维修》
2012年第2期22-23,共2页
Metallurgical Equipment Management and Maintenance
关键词
消耗定额
储备定额
ABC分类
物料号
Consumption quota, inventory quota, ABC Classification, Material No.
