【正文】 gy. ?????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 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。 系統(tǒng)自動(dòng)匯總、提供原材料庫(kù)存日?qǐng)?bào)表，各部門(mén)可隨時(shí)在系統(tǒng)中了解庫(kù)存情況，提高管理效率； 物料部（倉(cāng)儲(chǔ)和運(yùn)輸）負(fù)責(zé)存貨入庫(kù)，采購(gòu)部負(fù)責(zé)與供應(yīng)商協(xié)調(diào)價(jià)格和簽訂供貨合同，協(xié)調(diào)供貨進(jìn)度，減少舞弊機(jī)會(huì)； 存貨 1 2 3 4 1 2 3 4 1 46 混膠收發(fā)日?qǐng)?bào)表匯總每月送財(cái)務(wù)部，財(cái)務(wù)部輸入電腦，月初核算上月成本，及計(jì)算上月底在制品余額，月中無(wú)法進(jìn)行成本核算，無(wú)法實(shí)施即時(shí)成本控制。 單據(jù)繁多，同一流程中涉及多種單據(jù)，影響信息處理效率； 生產(chǎn)部管理混膠倉(cāng)庫(kù)的收付存，混膠倉(cāng)庫(kù)位于生產(chǎn)混膠的一分廠內(nèi)，存在大量不按照手續(xù)入庫(kù)和出庫(kù)情況； 入庫(kù)流程（混膠）－現(xiàn)狀 ? 生產(chǎn)混膠 ? 質(zhì)檢組進(jìn)行質(zhì)檢 ? 質(zhì)檢填寫(xiě)混 煉膠流轉(zhuǎn)卡 ?混膠稱(chēng)重和入庫(kù) ?填寫(xiě) 混煉膠過(guò)磅記錄及核算表 ?填寫(xiě) 混膠收發(fā)日?qǐng)?bào)表 ?編制混膠收發(fā)日?qǐng)?bào)表匯總 ?把混膠收發(fā)日?qǐng)?bào)表匯總交財(cái)務(wù)部 ? 月初根據(jù) 混膠收發(fā)日?qǐng)?bào)表匯總核算上月成本 ? 計(jì)算月末在制品余額 ? 記錄入帳 －在制品存貨 －生產(chǎn)成本 2 3 現(xiàn)狀分析及優(yōu)化方案 生產(chǎn)部 混煉膠 料流轉(zhuǎn)卡 財(cái)務(wù)部 混膠收發(fā)日 報(bào)表月匯總 混煉膠過(guò)磅記 錄及核算表 存貨 1 2 3 混膠 轉(zhuǎn)運(yùn)站 1 1 47 財(cái)務(wù)月底才能進(jìn)行成本核算，不利于成本的實(shí)時(shí)控制。 計(jì)劃調(diào)度處手工編制生產(chǎn)日?qǐng)?bào)表，產(chǎn)成品倉(cāng)庫(kù)編制輪胎收付存日?qǐng)?bào)表與臺(tái)帳，財(cái)務(wù)記錄財(cái)務(wù)明細(xì)，月底三個(gè)部門(mén)四盤(pán)帳互相核對(duì)，耗時(shí)耗力； 2 入庫(kù)流程（產(chǎn)成品）－現(xiàn)狀 現(xiàn)狀分析及優(yōu)化方案 生產(chǎn)部 財(cái)務(wù)部 生產(chǎn)部 計(jì)劃調(diào)度處 外胎成品檢驗(yàn)入庫(kù)單 產(chǎn)成品輪胎臺(tái)帳 輪胎收付存 日?qǐng)?bào)表 生產(chǎn)綜合日?qǐng)?bào)表 輪胎外胎入庫(kù)單 手工 對(duì)帳 ? 質(zhì)檢組進(jìn)行質(zhì)檢并決定是否合格 ? 合格產(chǎn)品填寫(xiě) －檢驗(yàn)入庫(kù)單 －外胎入庫(kù)單 ?登記產(chǎn)成品臺(tái)帳 －規(guī)格 －數(shù)量 ?電腦編制輪胎收付存日?qǐng)?bào)表 ?與計(jì)劃調(diào)度處不定期對(duì)帳 ?負(fù)責(zé)統(tǒng)計(jì)每日產(chǎn)成品數(shù)量規(guī)格 ?編制生產(chǎn)綜合日?qǐng)?bào)表 ?與帳務(wù)統(tǒng)計(jì)室不定期對(duì)帳 ?根據(jù)生產(chǎn)綜合日?qǐng)?bào)表登記明細(xì)帳 －存貨 －主要生產(chǎn)成本 －輔助生產(chǎn)成本 ?每月初進(jìn)行上月產(chǎn)成品成本核算 2 存貨 產(chǎn)成品倉(cāng)庫(kù) 1 1 財(cái)務(wù)帳 48 財(cái)務(wù)部設(shè)定計(jì)劃成本，可隨時(shí)從系統(tǒng)中提取有用數(shù)據(jù)進(jìn)行各類(lèi)成本核算，使每日核算各類(lèi)成本成為可能； 整個(gè)流程中使用統(tǒng)一的物料調(diào)撥單，實(shí)現(xiàn)規(guī)范化管理，減低出錯(cuò)的可能； 混膠在制品由倉(cāng)儲(chǔ)部統(tǒng)一管理并錄入系統(tǒng)，將倉(cāng)庫(kù)位置與生產(chǎn)車(chē)間分離； 入庫(kù)流程（混膠、產(chǎn)成品）－優(yōu)化 ?質(zhì)檢組進(jìn)行對(duì)混膠質(zhì)檢并決定是否重?zé)? ?在物料調(diào)撥單上 填寫(xiě)質(zhì)檢結(jié)果 ?負(fù)責(zé)接貨業(yè)務(wù) －輸入規(guī)格，數(shù)量 －負(fù)責(zé)實(shí)物入庫(kù) －如為混膠則需稱(chēng)重 ?系統(tǒng)自動(dòng)記明細(xì)帳 －產(chǎn)成品 －生產(chǎn)成本 ERP 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。 4 49 領(lǐng)料數(shù)量需要由人為審批，而不是由物料配方需求來(lái)指導(dǎo)，缺乏精確度，容易造成浪費(fèi)； 缺乏庫(kù)存實(shí)時(shí)數(shù)據(jù)及周期報(bào)告制度，管理層缺乏決策數(shù)據(jù)基準(zhǔn)。 出庫(kù)流程（原材料、混膠領(lǐng)用）－現(xiàn)狀 3 ?發(fā)出領(lǐng)料單 ?領(lǐng)料 ? 運(yùn)貨到領(lǐng)料單位或安排其領(lǐng)料 ? 記倉(cāng)庫(kù)臺(tái)帳 －名稱(chēng) －數(shù)量 ? 月末與財(cái)務(wù)部、物資供應(yīng)處對(duì)帳 ?記原材料出庫(kù)帳 ?向原材料管理系統(tǒng)輸入數(shù)據(jù) －名稱(chēng) －數(shù)量 ?月末與倉(cāng)庫(kù)、財(cái)務(wù)部對(duì)帳 ?記原材料、混膠、明細(xì)帳與總帳 －存貨 －主要生產(chǎn)成本 －輔助生產(chǎn)成本 ?月末與倉(cāng)庫(kù)、物資供應(yīng)處對(duì)帳 現(xiàn)狀分析及優(yōu)化方案 生產(chǎn)部 原材料倉(cāng)庫(kù) 供銷(xiāo)公司 物資供應(yīng)處 存貨收付 存月報(bào)表 倉(cāng)庫(kù)臺(tái)帳 財(cái)務(wù)帳冊(cè) 手工 對(duì)帳 領(lǐng)料單 混膠中轉(zhuǎn)站缺乏有效的倉(cāng)庫(kù)隔離措施，領(lǐng)貨手續(xù)不完備，更有違反規(guī)定不登記的出入庫(kù)； 財(cái)務(wù)部 采購(gòu)、倉(cāng)庫(kù)和財(cái)務(wù)分別記帳，單據(jù)在三個(gè)部門(mén)間多次傳遞，經(jīng)常出現(xiàn)單據(jù)積壓現(xiàn)象，信息處理緩慢，月末三部門(mén)三盤(pán)帳互對(duì)，浪費(fèi)人力及時(shí)間資源； 存貨 混膠 轉(zhuǎn)運(yùn)站 2 3 2 4 4 1 1 領(lǐng)料單 領(lǐng)料單 50 運(yùn)行“主生產(chǎn)計(jì)劃”，系統(tǒng)計(jì)算領(lǐng)料數(shù)量 ，自動(dòng)分配時(shí)間，大大提高發(fā)料精確度； 嚴(yán)格分割庫(kù)區(qū)與廠區(qū)。由倉(cāng)儲(chǔ)部統(tǒng)一負(fù)責(zé)倉(cāng)庫(kù)管理，嚴(yán)格執(zhí)行出入庫(kù)手續(xù)； 采用多類(lèi)周期報(bào)告，充分使各部門(mén)了解物料稀缺情況和生產(chǎn)計(jì)劃情況及產(chǎn)成品整體配方的變化。 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(chēng) －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 倉(cāng)庫(kù) 財(cái)務(wù)部 生產(chǎn)部 生產(chǎn)計(jì)劃處 生產(chǎn)部