【正文】 ERP 項(xiàng)目內(nèi)控業(yè)務(wù)流程說明書第 1 頁 共 87ERP 系統(tǒng)系統(tǒng)系統(tǒng) KL 公司公司公司企業(yè)內(nèi)控業(yè)務(wù)流程指導(dǎo)說明書企業(yè)內(nèi)控業(yè)務(wù)流程指導(dǎo)說明書企業(yè)內(nèi)控業(yè)務(wù)流程指導(dǎo)說明書 我的點(diǎn)評(píng): 這份詳細(xì)的 ERP 內(nèi)部控制標(biāo)準(zhǔn)業(yè)務(wù)流程,是我一個(gè)朋友做過的 ERP 項(xiàng)目,但不要在 CPA 視野公開發(fā),其職責(zé)范圍遠(yuǎn)遠(yuǎn)超過了一般財(cái)務(wù)會(huì)計(jì),必須對(duì)其采購/銷售/生產(chǎn)/物流/財(cái)務(wù)控制等整體進(jìn)行把握與流程管理規(guī)劃,而 ERP 的實(shí)施正是采用一套 無論成功率失敗的高低,不要因?yàn)橹袊?dāng)前的成功率來推遲或終止對(duì)它的學(xué)習(xí),尤其是企業(yè)內(nèi)控/CPA 審計(jì)/ 財(cái)務(wù),.ERP 項(xiàng)目內(nèi)控業(yè)務(wù)流程說明書第 2 頁 共 87 頁編制：ERP 項(xiàng)目組日期：ERP 項(xiàng)目內(nèi)控業(yè)務(wù)流程說明書第 3 頁 共 87 頁目 錄1 KL 營銷分公司業(yè)務(wù)流程圖 ............................................................................................................................5 采購業(yè)務(wù)流程 ......................................................................................................................................6 采購業(yè)務(wù)流程 .........................................................................................................................7 發(fā)中轉(zhuǎn)倉采購業(yè)務(wù)流程圖 ............................................................................................................7 直發(fā)中轉(zhuǎn)倉采購業(yè)務(wù)流程描述 ....................................................................................................9 采購?fù)素洏I(yè)務(wù) .......................................................................................................................10 采購?fù)素泴徍肆鞒?......................................................................................................................10 采購?fù)素涁?cái)務(wù)退貨類型審核流程圖 .............................................................................10 采購?fù)素洠ó?dāng)月退發(fā)票）業(yè)務(wù)流程描述 .....................................................................11 采購?fù)素洠偛课撮_發(fā)票）處理業(yè)務(wù) ......................................................................................12 采購?fù)素洠偛课撮_發(fā)票發(fā)票）業(yè)務(wù)流程圖 .............................................................12 采購?fù)素洠ó?dāng)月退發(fā)票）業(yè)務(wù)流程描述 .....................................................................14 采購?fù)素洠ㄍ税l(fā)票方式）業(yè)務(wù) ..................................................................................................15 采購?fù)素洠ㄍ税l(fā)票方式）業(yè)務(wù)流程圖 .........................................................................15 采購?fù)素洠ㄍ税l(fā)票方式）業(yè)務(wù)流程描述 .....................................................................17 采購?fù)素洠ㄕ圩屪C明方式）處理業(yè)務(wù) ......................................................................................18 采購?fù)素洠ㄕ圩屪C明方式）處理業(yè)務(wù)流程圖 .............................................................18 采購?fù)素洠ㄕ圩屪C明方式）業(yè)務(wù)流程描述 .................................................................20 采購暫估業(yè)務(wù)處理 ...............................................................................................................21 采購收貨當(dāng)月暫估處理 ..............................................................................................................21 采購收貨當(dāng)月暫估處理業(yè)務(wù)流程圖 .............................................................................21 采購收貨當(dāng)月暫估處理業(yè)務(wù)流程描述 .........................................................................22 采購暫估單到?jīng)_回處理 ..............................................................................................................23 采購暫估單到?jīng)_回處理業(yè)務(wù)流程圖 .............................................................................23 采購暫估業(yè)務(wù)流程描述 .................................................................................................24 銷售業(yè)務(wù) ............................................................................................................................................25 銷售業(yè)務(wù)流程 .......................................................................................................................26 正常商品銷售業(yè)務(wù)流程 ..............................................................................................................26 正常商品銷售業(yè)務(wù)流程圖 .............................................................................................26 正常商品銷售業(yè)務(wù)流程描述 .........................................................................................28 委托代銷業(yè)務(wù) ..............................................................................................................................29 委托代銷業(yè)務(wù)流程圖 .....................................................................................................29 委托代銷業(yè)務(wù)流程描述 .................................................................................................31 自營店銷售業(yè)務(wù) ..........................................................................................................................32 自營店銷售業(yè)務(wù)流程圖 .................................................................................................32 自營店銷售業(yè)務(wù)流程描述 .............................................................................................34 售后直銷業(yè)務(wù) ..............................................................................................................................35 售后直銷業(yè)務(wù)流程圖 .....................................................................................................35 售后直銷業(yè)務(wù)流程描述 .................................................................................................37 銷售退貨業(yè)務(wù)流程 ...............................................................................................................38 銷售退貨審核流程 ......................................................................................................................38ERP 項(xiàng)目內(nèi)控業(yè)務(wù)流程說明書第 4 頁 共 87 頁 銷售退貨財(cái)務(wù)退貨類型審核流程圖 .............................................................................38 銷售退貨（當(dāng)月退發(fā)票）業(yè)務(wù)流程描述 .....................................................................40 2022 年業(yè)務(wù)銷售退貨業(yè)務(wù)流程 ..................................................................................................41 2022 年業(yè)務(wù)銷售退貨業(yè)務(wù)流程圖 .................................................................................41 2022 年業(yè)務(wù)銷售退回業(yè)務(wù)流程描述 ..........