【正文】 出庫流程（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 ?庫存日報(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 倉庫 物料調(diào)撥單 財(cái)務(wù)部 ? 核對憑證，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 ?庫存日報(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，無需多頭對帳，提高工作效率。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.?庫存日報(bào)表 ?采購進(jìn)度控制報(bào)告 只需由倉儲(chǔ)部輸入入庫數(shù)據(jù)，系統(tǒng)自動(dòng)記暫估入庫分錄，大大減少手工輸入，減低出錯(cuò)可能；系統(tǒng)對帳，減少單據(jù)傳遞及月末對帳所花費(fèi)的人力物力。 ERP系統(tǒng)內(nèi)有訂單錄入、查詢和關(guān)閉功能，縮短采購時(shí)間，便于對采購進(jìn)行實(shí)時(shí)管理； ? 集成系統(tǒng)實(shí)時(shí)更新采購進(jìn)度控制報(bào)告，便于采購部科學(xué)安排購貨及按時(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.? 打印檢驗(yàn)不合格通知單并通知供應(yīng)商前來復(fù)檢 ? 退貨后系統(tǒng)自動(dòng)更新供應(yīng)商評(píng)定報(bào)告 2 紅字發(fā)票直接給財(cái)務(wù)部，每筆退貨都要求開列紅字發(fā)票，保證入帳管理的清晰性； 1 系統(tǒng)內(nèi)查看檢驗(yàn)結(jié)果，自動(dòng)核對紅字發(fā)票及倉庫記錄，減少單據(jù)傳送，便于對采購進(jìn)度及供應(yīng)商的管理。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 ?采購訂單主文件 ?采購進(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 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.?應(yīng)付帳款控制報(bào)告 ?現(xiàn)金需求報(bào)告 ?采購進(jìn)度控制報(bào)告 ? 將發(fā)票金額輸入系統(tǒng)，系統(tǒng)自動(dòng)核對采購訂單和收料單并記帳 －暫估應(yīng)付 －應(yīng)付帳款 記應(yīng)付帳款流程－優(yōu)化 現(xiàn)狀分析及優(yōu)化方案 發(fā)票 供應(yīng)商 財(cái)務(wù)部 ERP 采購 在系統(tǒng)內(nèi)部存儲(chǔ)發(fā)料單和發(fā)票，減少單據(jù)的傳送，及時(shí)反映存貨和應(yīng)付帳款； 2 2 38 采購員不了解每筆采購的付款情況，不利于對采購業(yè)務(wù)進(jìn)行實(shí)時(shí)跟蹤。發(fā)票管理分散易造成數(shù)據(jù)管理不統(tǒng)一和大量核對工作，并形成舞弊的空間。 原材料提貨由供銷公司負(fù)責(zé)，而不是由獨(dú)立的物流（運(yùn)輸和倉儲(chǔ)）人員負(fù)責(zé)，無專業(yè)分工，易產(chǎn)生舞弊行為； 發(fā)貨 通知已發(fā)貨 收貨流程－現(xiàn)狀 現(xiàn)狀分析及優(yōu)化方案 供應(yīng)商 倉庫 供銷公司 物資供應(yīng)處 火車站 提貨 1 2 1 2 采購 35 在提貨前，倉庫根據(jù)系統(tǒng)內(nèi)的到貨時(shí)間計(jì)劃隨時(shí)了解到貨計(jì)劃，包括種類、數(shù)量和時(shí)間，有利于主動(dòng)的執(zhí)行收貨工作。 比價(jià)采購處不具備進(jìn)行采購審批所需的技術(shù)數(shù)據(jù)和供應(yīng)商資料，采購人員不夠?qū)I(yè)化； 在沒有統(tǒng)一的采購訂單的情況下，各種物料的采購流程都不一樣，無法對采購業(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 ? 查詢庫存和 在途物資資料 ? 采購 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 33 倉庫 統(tǒng)一各類采購業(yè)務(wù)，集中由采購部管理，需求和采購職責(zé)分工，防止舞弊； 生產(chǎn)部 ?采購需求單 ?采購訂單 ?采購計(jì)劃 ?供應(yīng)商數(shù)據(jù) ?采購進(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 held