【正文】 vorably onpany results.Objectives have beendiscussed with alldepartment membersand all members havebeen given copies of themission statement andpurchasing may beposted in a monarea.?庫(kù)存日?qǐng)?bào)表 ?采購(gòu)進(jìn)度控制報(bào)告 只需由倉(cāng)儲(chǔ)部輸入入庫(kù)數(shù)據(jù)，系統(tǒng)自動(dòng)記暫估入庫(kù)分錄，大大減少手工輸入，減低出錯(cuò)可能；系統(tǒng)對(duì)帳，減少單據(jù)傳遞及月末對(duì)帳所花費(fèi)的人力物力。 出庫(kù)流程（原材料、混膠領(lǐng)用）－優(yōu)化 ?物料稀缺通知表 ?產(chǎn)成品整體配方 (BOM) ?主生產(chǎn)計(jì)劃表 ?庫(kù)存日?qǐng)?bào)表 ? 向系統(tǒng)發(fā)出主生產(chǎn)計(jì)劃 ? 主生產(chǎn)計(jì)劃包括型號(hào)和出貨時(shí)間 ?按 物資調(diào)撥單 備貨并出貨 －名稱 －數(shù)量 －時(shí)間 ?系統(tǒng)自動(dòng)更新明細(xì)帳 －存貨 －生產(chǎn)成本 ? 核對(duì)憑證，監(jiān)督存貨系統(tǒng)明細(xì)帳 ? 記錄總帳 －存貨 －生產(chǎn)成本 Strategy E V A L U A T I O N LOW HIGHDiagnostic Question Sample Attribute(s)ofLOW Evaluation ?????Sample Attribute(s) ofHIGH Evaluation Observations/Justification1. To what extent does the pany havea formal purchasing strategy/missionstatement that is known and understoodby both those within and outside thedepartment?No definedpurchasing strategy. ?????Includes upperlevelmanagement recognition,participation andauthorization of thepurchasing strategic plan.2. To what extent have your pany’scorporate objectives been clearly andthoroughly municated topurchasing management and staffemployees?Purchasing efforts lackfocus and purpose.Communication ofobjectives has been adhoc. No formalmeeting has been heldand/or documentationhas not been provided.?????Purchasing strategiesand efforts focus on andparallel corporatestrategic objectives. Thedepartment39。s activitiesimpact favorably onpany have beendiscussed with alldepartment membersand all members havebeen given copies of themission statement andpurchasing objectives.Objectives may beposted in a monarea.現(xiàn)狀分析及優(yōu)化方案 生產(chǎn)部 倉(cāng)庫(kù) 物料調(diào)撥單 財(cái)務(wù)部 ? 核對(duì)憑證，監(jiān)督明細(xì)帳 ? 錄入財(cái)務(wù)總帳 －產(chǎn)成品存貨 ? 進(jìn)行實(shí)時(shí)成本核算 ?庫(kù)存日?qǐng)?bào)表 ?物料調(diào)撥單 1 2 3 4 2 3 1 存貨 一次性輸入數(shù)據(jù)，多方共享，無(wú)需多頭對(duì)帳，提高工作效率。 ERP系統(tǒng)內(nèi)有訂單錄入、查詢和關(guān)閉功能，縮短采購(gòu)時(shí)間，便于對(duì)采購(gòu)進(jìn)行實(shí)時(shí)管理； ? 集成系統(tǒng)實(shí)時(shí)更新采購(gòu)進(jìn)度控制報(bào)告，便于采購(gòu)部科學(xué)安排購(gòu)貨及按時(shí)發(fā)出收貨通知，同時(shí)制定供應(yīng)商評(píng)估報(bào)告； ? 集成系統(tǒng)實(shí)時(shí)更新應(yīng)付帳款控制報(bào)告，便于財(cái)務(wù)部根據(jù)現(xiàn)金流量建立最優(yōu)付款日程表，提高對(duì)現(xiàn)金流量的控制。s activitiesimpact favorably onpany results.Objectives have beendiscussed with alldepartment membersand all members havebeen given copies of themission statement andpurchasing may beposted in a monarea.?應(yīng)付帳款控制報(bào)告 ?現(xiàn)金需求報(bào)告 ?當(dāng)日應(yīng)付帳款文件 ?采購(gòu)訂單主文件 ?采購(gòu)進(jìn)度控制報(bào)告 ? 在付款日期臨近時(shí)系統(tǒng)自動(dòng)提示財(cái)務(wù)人員付款 3 3 付款流程－優(yōu)化 現(xiàn)狀分析及優(yōu)化方案 Strategy E V A L U A T I O N LOW HIGHDiagnostic Question Sample Attribute(s)ofLOW Evaluation ?????Sample Attribute(s) ofHIGH Evaluation Observations/Justification1. To what extent does the pany havea formal purchasing strategy/missionstatement that is known and understoodby both those within and outside thedepartment?No definedpurchasing strategy. ?????Includes upperlevelmanagement recognition,participation andauthorization of thepurchasing strategic plan.2. To what extent have your pan’scorporate objectives been clearly andthoroughly cmmunicated topurchasing management and staffemployees?Purchasing efforts lackfcus and purpose.Communication ofobjectives has been adhoc. No formalmeeting has been heldand/or documentationhas not been provided.?????Purchasing strategiesand efforts focus o aparallel corpratestrategic objectives. Thedepartment39。發(fā)票管理分散易造成數(shù)據(jù)管理不統(tǒng)一和大量核對(duì)工作，并形成舞弊的空間。 比價(jià)采購(gòu)處不具備進(jìn)行采購(gòu)審批所需的技術(shù)數(shù)據(jù)和供應(yīng)商資料，采購(gòu)人員不夠?qū)I(yè)化； 在沒(méi)有統(tǒng)一的采購(gòu)訂單的情況下，各種物料的采購(gòu)流程都不一樣，無(wú)法對(duì)采購(gòu)業(yè)務(wù)進(jìn)行集中管理； 現(xiàn)狀分析及優(yōu)化方案 供應(yīng)商檔案 1 審批 4 2 采購(gòu)流程－現(xiàn)狀 生產(chǎn)計(jì)劃 中標(biāo)供應(yīng)商 資料 供應(yīng)商 供銷公司 物資供應(yīng)處 原材料定額 匯總表 裝備動(dòng)力部 生產(chǎn)部 計(jì)劃調(diào)度處 原材料 燃料 生產(chǎn)部門兼具采購(gòu)功能，分工不合理，容易造成舞弊； 詢價(jià)、報(bào)價(jià) 報(bào)價(jià)答復(fù)函 生產(chǎn)部 計(jì)劃調(diào)度處 動(dòng)力分廠 ? 查詢庫(kù)存和 在途物資資料 ? 采購(gòu) 油料 橡膠 簾子布 設(shè)備動(dòng)力處 設(shè)備材料處 固定資產(chǎn) 設(shè)備材料 模具 煤 中標(biāo)供應(yīng)商資料 3 比價(jià)采購(gòu)處 財(cái)務(wù)部 審批 4 3 2 1 詢 價(jià) 報(bào) 價(jià) 報(bào)價(jià)答復(fù)函 采購(gòu) 倉(cāng)庫(kù) 統(tǒng)一各類采購(gòu)業(yè)務(wù)，集中由采購(gòu)部管理，需求和采購(gòu)職責(zé)分工，防止舞弊； 生產(chǎn)部 ?采購(gòu)需求單 ?采購(gòu)訂單 ?采購(gòu)計(jì)劃 ?供應(yīng)商數(shù)據(jù) ?采購(gòu)進(jìn)度控制報(bào)告 Strategy E V A L U A T I O N LOW HIGHDiagnostic Question Sample Attribute(s)ofLOW Evaluation ?????Sample Attribute(s) ofHIGH Evaluation Observations/Justification1. To what extent does the pany havea formal purchasing strategy/missionstatement that is known and understoodby both those within and outside thedepartment?No definedpurchasing strategy. ?????Includes upperlevelmanagement recognition,participation andauthorization of thepurchasing strategic plan.2. To what extent have your pany’scorporate objectives been clearly andthoroughly municated topurchasing management and staffemployees?Purchasing efforts lackfocus and purpose.Communication ofobjectives has been adhoc. No formalmeeting has been heldand/or documentationhas not been provided.?????Purchasing strategiesand efforts focus on andparallel corporatestrategic objectives. Thedepartment39。 面臨 WTO企業(yè)應(yīng)采取的對(duì)策 項(xiàng)目范圍 公司經(jīng)營(yíng)分析－機(jī)遇與挑戰(zhàn) 綜合概述 現(xiàn)狀分析及優(yōu)化方案 組織架構(gòu)重組 轉(zhuǎn)變的問(wèn)題和促成 附錄：現(xiàn)狀分析及優(yōu)化方案細(xì)節(jié) 綜合概述 供應(yīng)商 供銷公司 原材料倉(cāng)庫(kù) 采購(gòu)及應(yīng)付帳款管理流程弊端： ?采購(gòu)缺乏統(tǒng)一管理 采購(gòu)職責(zé) (物料 ,設(shè)備 )分散于多個(gè)部門中 ,多方管理多方預(yù)算 ,公司對(duì)年度采購(gòu)量缺乏宏觀調(diào)控 ,進(jìn)而影響公司整體成本控制； ?物料采購(gòu)與材料倉(cāng)庫(kù)管理欠缺專業(yè)分工 同時(shí)負(fù)責(zé)定價(jià)、發(fā)單、接貨、存貨管理，存在舞弊空間 ,不利于提高專業(yè)效率； ?手工入帳及重復(fù)對(duì)帳 流程中多次手工入帳及多方對(duì)帳導(dǎo)致大量重復(fù)人手及工作； ?缺乏有效的訂單系統(tǒng) 采購(gòu)使用多種單據(jù) ,對(duì)入庫(kù)與采購(gòu)在批次、類型、數(shù)量和時(shí)效上缺乏有效控制 ,對(duì)已訂未到的采購(gòu)及安全存貨量缺乏系統(tǒng)科學(xué)的認(rèn)識(shí)； ?缺乏供應(yīng)商管理體系 供應(yīng)商的價(jià)格、質(zhì)量、送貨時(shí)限及服務(wù)水平并無(wú)進(jìn)行系統(tǒng)評(píng)定 ,不利于選擇最佳供應(yīng)商及減少成本； ?應(yīng)付款給付欠缺科學(xué)的現(xiàn)金流量分析及供應(yīng)商關(guān)系考慮 科學(xué)的付款排序可以同時(shí)均衡現(xiàn)金流量及公司與供應(yīng)商之間的關(guān)系維護(hù)。我國(guó)大中型國(guó)有骨干輪胎企業(yè)普遍存在社會(huì)負(fù)擔(dān)較重、政企不分、管理粗放等弊病，國(guó)內(nèi)企業(yè)一時(shí)將無(wú)法和跨國(guó)公司相抗衡。 資料來(lái)源：上海輪胎股份有限公司 1999年年報(bào) 貴州輪胎股份有限公司 1999年年報(bào) 貴州輪胎與國(guó)際著名輪胎企業(yè)經(jīng)營(yíng)指數(shù)對(duì)比 經(jīng)營(yíng) 指 數(shù) 固特 異 貴 州 輪 胎 差 異美元千元 美元千元 倍 數(shù)銷 售收入 1 2 , 8 8 0 , 6 0 0 1 2 4 , 5 6 5 102銷 售成本 1 0 , 3 5 1 , 4 0 0 9 6 , 2 2 6 107凈 利 潤(rùn) 2 4 1 , 1 0 0 1 , 4 3 7 167存 貨 2 , 2 8 7 , 2 0 0 5 0 , 4 4 0 44應(yīng) 收 帳 款及票據(jù) 2 , 2 9 6 , 3 0 0 4 3 , 3 2 0 52流 動(dòng)資產(chǎn) 5 ,