材料在施工企业成本中所占比例最大,要搞好成本控制,获得较大效益,就必须抓好材料管理,本文从材料采购计划控制、采购合同控制、验收与入库控制、出库控制及绩效评价控制五个关键点入手,详细论述了施工企业如何进行材料管理与控制,对其他企业也有较强的借鉴意义。 The materials account for the largest proportion of the construction enterprise’s costs. To achieve cost control and obtain greater benefits, we must do a good job of material management. This article controls material procurement planning, procurement contract control, inspection and acceptance, warehouse control, and warehouse control. The five key points of performance evaluation control are introduced. It discusses in detail how construction companies manage and control materials. It also has strong reference significance for other companies.