【正文】 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 results.Objectives have beendiscussed with alldepartment membersand all members havebeen given copies of themission statement andpurchasing may beposted in a ? 在系統(tǒng)內(nèi)核對(duì)采購訂單、發(fā)票和收料單 財(cái)務(wù)部 綜合財(cái)務(wù)經(jīng)理 財(cái)務(wù)部 出納 ERP ? 到銀行付款并記錄入帳 －應(yīng)付帳款 －銀行存款 采購 現(xiàn)狀分析及優(yōu)化方案 采購?fù)素浟鞒蹋F(xiàn)狀 質(zhì)檢 供銷公司 物資供應(yīng)處 質(zhì)檢通知單 供應(yīng)商 ?派人復(fù)檢 原材料 檢驗(yàn)不合格通知單 收到退貨確認(rèn)函 財(cái)務(wù)對(duì)退貨交易毫無了解，而且沒有紅字發(fā)票作財(cái)務(wù)帳； 退貨商品的入帳及重新發(fā)貨商品的入帳容易造成混亂。 1 2 1 2 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。 采購員從填寫付款申請(qǐng)到實(shí)際付款，時(shí)間過長，容易導(dǎo)致某些款項(xiàng)拖欠時(shí)間過長，不利于保持與供應(yīng)商的良好關(guān)系； 無應(yīng)付帳款控制報(bào)告和現(xiàn)金的實(shí)際需求統(tǒng)計(jì)，不利于從總體上把握應(yīng)付帳款及現(xiàn)金需求狀況； ?財(cái)務(wù)部根據(jù)現(xiàn)金需求預(yù)算、當(dāng)前現(xiàn)金存量安排各部門的資金預(yù)算； ?財(cái)務(wù)處處長根據(jù)當(dāng)期現(xiàn)金存量和生產(chǎn)需求的緩急程度來審批付款申請(qǐng)。 供應(yīng)商直接將發(fā)票交給財(cái)務(wù)部，專業(yè)分工，統(tǒng)一管理，減少舞弊的機(jī)會(huì)； 1 3 1 3 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。 1 2 缺乏信息共享，月底財(cái)務(wù)部、供應(yīng)處和倉庫三盤帳的對(duì)帳過程繁瑣，耗時(shí)耗力。 供應(yīng)商將發(fā)票給各部門，而非直接給財(cái)務(wù)部。 原材料提貨由物流部（運(yùn)輸和倉儲(chǔ)）負(fù)責(zé)，做到明確的專業(yè)分工，培養(yǎng)專業(yè)人才； 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。 4 現(xiàn)狀分析及優(yōu)化方案 采購部 ERP 采購 提貨員每天到火車站提貨（沒有任何收貨通知），提貨時(shí)對(duì)貨物的種類、數(shù)量和到貨時(shí)間沒有任何了解，被動(dòng)的進(jìn)行收貨（只要是屬于貴州輪胎的貨品，一律運(yùn)回倉庫），導(dǎo)致人力、運(yùn)輸和儲(chǔ)存成本的浪費(fèi)。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.?制定采購計(jì)劃 ?詢價(jià)議價(jià) ?協(xié)議合同 ?安排送貨時(shí)間 ?評(píng)估供應(yīng)商 1 2 在系統(tǒng)內(nèi)建立采購訂單文件。缺乏集成和系統(tǒng)的供應(yīng)商檔案和庫存物資資料。 ?集團(tuán)缺乏統(tǒng)一的帳務(wù)系統(tǒng) ,信息不共享 ,無法匯總集團(tuán)整體數(shù)據(jù)為決策層服務(wù)； 綜合概述 帳務(wù)系統(tǒng)及財(cái)務(wù)報(bào)告流程 優(yōu)化重組的工作模式 綜合概述 企業(yè)未來的策略必須在確認(rèn)自身經(jīng)營戰(zhàn)略目標(biāo)的基礎(chǔ)上，對(duì)組織架構(gòu)、業(yè)務(wù)流程以及業(yè)績?cè)u(píng)估三個(gè)元素進(jìn)行整合，并取得信息技術(shù)的充分配合與支持，才能全面提升管理水平。 ?供銷公司功能重疊，涉及采購、儲(chǔ)運(yùn)、財(cái)務(wù)和銷售各職能，不利于專業(yè)分工、提高效率； ?缺乏系統(tǒng)的客戶服務(wù)策略 無法 對(duì)買方市場(chǎng)下的銷售需求 變化進(jìn)行迅速的反饋 和行動(dòng)。 采購及應(yīng)付款流程－現(xiàn)狀 供應(yīng)商 供銷公司 財(cái)務(wù)部 原材料倉庫 生產(chǎn)部門 產(chǎn)成品倉庫 供銷公司 綜合概述 存貨管理及成本核算流程 存貨管理及成本核算流程弊端 : ?成本核算方法缺乏科學(xué)性，例如核算在制品成本 導(dǎo)致年銷售成本高估約 200萬，同時(shí)無法進(jìn)行成本構(gòu)成分析，進(jìn)而影響銷售政策與定價(jià)策略的制定； ?倉庫被多個(gè)部門 (物資供應(yīng)處 ,銷售部 )分別管理，不利于獨(dú)立執(zhí)行倉儲(chǔ)職責(zé)、入庫和出庫的審核等； ?各部門所屬倉庫間物料代碼不同 ,各所屬公司間產(chǎn)品代碼不統(tǒng)一，無法進(jìn)行庫存整體狀況分析。加大廣告宣傳投入和市場(chǎng)營銷力度，創(chuàng)出中國乃至世界知名的輪胎品牌； ? 主動(dòng)兼并聯(lián)合、壯大實(shí)力、擴(kuò)大規(guī)模進(jìn)行資產(chǎn)重組，組建大型輪胎企業(yè)集團(tuán)，尋找全球性合作伙伴，優(yōu)化配置各種資源 ， 形成跨地區(qū)、跨所有制、跨國的大型輪胎企業(yè)集團(tuán)，參與全球市場(chǎng)競(jìng)爭(zhēng) 。 ?加入 WTO后，有利于國內(nèi)企業(yè)充分利用國際、國內(nèi)兩個(gè)市場(chǎng)、兩種資源、實(shí)現(xiàn)技術(shù)、勞 務(wù)、原材料及管理的全球優(yōu)化配置，有利于企業(yè)降低成本，促進(jìn)產(chǎn)品更新?lián)Q代，借鑒外國先進(jìn)管理經(jīng)驗(yàn)，提高企業(yè)管