在工业企业里,委托加工材料属于储备资金管理范畴,但它与一般的物资储备不同,是一种处于过渡状态的材料。进入加工过程时,其资金形态滞留于原单位,而其实物却转移到加工单位。所以,它具有不同于一般库存物资的性质和特点。一是材料的使用功能。在未加工之前它不具备生产 In industrial enterprises, commissioned processing materials belong to the category of reserve fund management, but it is different from general material reserves and is a material in a transitional state. When entering the processing process, its fund form stays in the original unit, and its physical object is transferred to the processing unit. Therefore, it has different properties and characteristics from general inventory materials. The first is the use of materials. It has no production before it is processed