【正文】 mal 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)核對采購訂單、發(fā)票和收料單 財務部 綜合財務經(jīng)理 財務部 出納 ERP ? 到銀行付款并記錄入帳 －應付帳款 －銀行存款 采購 40 現(xiàn)狀分析及優(yōu)化方案 采購退貨流程－現(xiàn)狀 質檢 供銷公司 物資供應處 質檢通知單 供應商 ?派人復檢 原材料 檢驗不合格通知單 收到退貨確認函 財務對退貨交易毫無了解，而且沒有紅字發(fā)票作財務帳； 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到實際付款，時間過長，容易導致某些款項拖欠時間過長，不利于保持與供應商的良好關系； 無應付帳款控制報告和現(xiàn)金的實際需求統(tǒng)計，不利于從總體上把握應付帳款及現(xiàn)金需求狀況； ?財務部根據(jù)現(xiàn)金需求預算、當前現(xiàn)金存量安排各部門的資金預算； ?財務處處長根據(jù)當期現(xiàn)金存量和生產(chǎn)需求的緩急程度來審批付款申請。 供應商直接將發(fā)票交給財務部，專業(yè)分工，統(tǒng)一管理，減少舞弊的機會； 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，月底財務部、供應處和倉庫三盤帳的對帳過程繁瑣，耗時耗力。 供應商將發(fā)票給各部門，而非直接給財務部。 原材料提貨由物流部（運輸和倉儲）負責，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 34 提貨員每天到火車站提貨（沒有任何收貨通知），提貨時對貨物的種類、數(shù)量和到貨時間沒有任何了解，被動的進行收貨（只要是屬于貴州輪胎的貨品，一律運回倉庫），導致人力、運輸和儲存成本的浪費。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.?制定采購計劃 ?詢價議價 ?協(xié)議合同 ?安排送貨時間 ?評估供應商 1 2 在系統(tǒng)內(nèi)建立采購訂單文件。缺乏集成和系統(tǒng)的供應商檔案和庫存物資資料。 ?集團缺乏統(tǒng)一的帳務系統(tǒng) ,信息不共享 ,無法匯總集團整體數(shù)據(jù)為決策層服務； 綜合概述 帳務系統(tǒng)及財務報告流程 28 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自身經(jīng)營戰(zhàn)略目標的基礎上，對組織架構、業(yè)務流程以及業(yè)績評估三個元素進行整合，并取得信息技術的充分配合與支持，才能全面提升管理水平。 ?供銷公司功能重疊，涉及采購、儲運、財務和銷售各職能，不利于專業(yè)分工、提高效率； ?缺乏系統(tǒng)的客戶服務策略 無法 對買方市場下的銷售需求 變化進行迅速的反饋 和行動。 采購及應付款流程－現(xiàn)狀 25 供應商 供銷公司 財務部 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性，例如核算在制品成本 導致年銷售成本高估約 200萬，同時無法進行成本構成分析，進而影響銷售政策與定價策略的制定； ?倉庫被多個部門 (物資供應處 ,銷售部 )分別管理，不利于獨立執(zhí)行倉儲職責、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，無法進行庫存整體狀況分析。加大廣告宣傳投入和市場營銷力度，創(chuàng)出中國乃至世界知名的輪胎品牌； ? 主動兼并聯(lián)合、壯大實力、擴大規(guī)模進行資產(chǎn)重組，組建大型輪胎企業(yè)集團，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，參與全球市場競爭 。 ?加入 WTO后，有利于國內(nèi)企業(yè)充分利用國際、國內(nèi)兩個市場、兩種資源、實現(xiàn)技術、勞 務、原材料及管理的全球優(yōu)化配置，有利于企業(yè)降低成本，促進產(chǎn)品更新?lián)Q代，借鑒外國先進管理經(jīng)驗，提高企業(yè)管理水平。 ?雖然目前國際上子午胎生產(chǎn)自動化程度較高，但是相對而言，輪胎行業(yè)仍是一個勞動密集型的行業(yè)，我國輪胎業(yè)在勞動力成本方面有較大優(yōu)勢。 加入 WTO對中國輪胎業(yè)的威脅 20 公司經(jīng)營分析－機遇與挑戰(zhàn) ?目前，我國輪胎行業(yè)產(chǎn)品以斜交胎為主，國內(nèi)市場供大于求，但斜交胎在廣大發(fā)展中國家還是有一定市場的。從質量和技術上分析，國外輪胎公司的產(chǎn)品在技術、質量上高于國內(nèi)產(chǎn)品； ?我