围绕物料转化组织制造资源, 实现按需要准时生产是MRP 的基本思想。它把企业内的各种活动有目的地组织起来, 使企业内各个部门的活动协调一致, 形成一个整体, 从而大大提高运行效率。 关键词: 企业管理 物料 MRP MRPⅡ Abstract: The basic idea ofMRP is to o rganizemanufacturing resources centering on material conversion and realise accurate p roduct ion acco rding to needs1It fo rm s up all act ivit ies inside the enterp rise fo r one object and makes the act ivit ies can be synch ronized and consistent in o rder to become an ent irety and great ly raise the operating efficiency1 Key words: Enterp rise, M anagement, M aterial, MRP, MRPⅡ