【正文】 ent andpurchasing may beposted in a monarea.?應(yīng)付帳款控制報告 ?現(xiàn)金需求報告 ?當(dāng)日應(yīng)付帳款文件 ?采購訂單主文件 ?采購進度控制報告 ? 在付款日期臨近時系統(tǒng)自動提示財務(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。 例如：第一次買貨 20噸，退回5噸，第二次買貨 10噸，供應(yīng)商僅開 5噸的發(fā)票給財務(wù)部； 口頭通知退貨和手工傳送通知單，缺乏系統(tǒng)的單據(jù)記錄和信息共享。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)自動更新供應(yīng)商評定報告 2 紅字發(fā)票直接給財務(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)查看檢驗結(jié)果，自動核對紅字發(fā)票及倉庫記錄，減少單據(jù)傳送，便于對采購進度及供應(yīng)商的管理。 ? 物料收、發(fā)、存 原材、 設(shè)備等 采購及應(yīng)付帳款管理流程概覽－優(yōu)化 現(xiàn)狀分析及優(yōu)化方案 供應(yīng)商 財務(wù)部 倉庫 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。 ERP系統(tǒng)內(nèi)有訂單錄入、查詢和關(guān)閉功能，縮短采購時間，便于對采購進行實時管理； ? 集成系統(tǒng)實時更新采購進度控制報告，便于采購部科學(xué)安排購貨及按時發(fā)出收貨通知，同時制定供應(yīng)商評估報告； ? 集成系統(tǒng)實時更新應(yīng)付帳款控制報告，便于財務(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。無法在月中取得準(zhǔn)確的存貨報表； 缺乏采購訂單系統(tǒng)，倉庫收料時不能進行核對，（是否我所需的貨，是否按時，數(shù)量是否正確），影響采購計劃的有效實施； 存貨管理與帳務(wù)處理不能信息共享，需多次手工輸入，月末三盤帳需互相核對。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.?庫存日報表 ?采購進度控制報告 只需由倉儲部輸入入庫數(shù)據(jù)，系統(tǒng)自動記暫估入庫分錄，大大減少手工輸入，減低出錯可能；系統(tǒng)對帳，減少單據(jù)傳遞及月末對帳所花費的人力物力。 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)部管理混膠倉庫的收付存，混膠倉庫位于生產(chǎn)混膠的一分廠內(nèi)，存在大量不按照手續(xù)入庫和出庫情況； 入庫流程（混膠）－現(xiàn)狀 ? 生產(chǎn)混膠 ? 質(zhì)檢組進行質(zhì)檢 ? 質(zhì)檢填寫混 煉膠流轉(zhuǎn)卡 ?混膠稱重和入庫 ?填寫 混煉膠過磅記錄及核算表 ?填寫 混膠收發(fā)日報表 ?編制混膠收發(fā)日報表匯總 ?把混膠收發(fā)日報表匯總交財務(wù)部 ? 月初根據(jù) 混膠收發(fā)日報表匯總核算上月成本 ? 計算月末在制品余額 ? 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 財務(wù)部 混膠收發(fā)日 報表月匯總 混煉膠過磅記 錄及核算表 存貨 1 2 3 混膠 轉(zhuǎn)運站 1 1 47 財務(wù)月底才能進行成本核算，不利于成本的實時控制。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 財務(wù)部 ? 核對憑證，監(jiān)督明細帳 ? 錄入財務(wù)總帳 －產(chǎn)成品存貨 ? 進行實時成本核算 ?庫存日報表 ?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。 出庫流程（原材料、混膠領(lǐng)用）－現(xiàn)狀 3 ?發(fā)出領(lǐng)料單 ?領(lǐng)料 ? 運貨到領(lǐng)料單位或安排其領(lǐng)料 ? 記倉庫臺帳 －名稱 －數(shù)量 ? 月末與財務(wù)部、物資供應(yīng)處對帳 ?記原材料出庫帳 ?向原材料管理系統(tǒng)輸入數(shù)據(jù) －名稱 －數(shù)量 ?月末與倉庫、財務(wù)部對帳 ?記原材料、混膠、明細帳與總帳 －存貨 －主要生產(chǎn)成本 －輔助生產(chǎn)成本 ?月末與倉庫、物資供應(yīng)處對帳 現(xiàn)狀分析及優(yōu)化方案 生產(chǎn)部 原材料倉庫 供銷公司 物資供應(yīng)處 存貨收付 存月報表 倉庫臺帳 財務(wù)帳冊 手工 對帳 領(lǐng)料單 混膠中轉(zhuǎn)站缺乏有效的倉庫隔離措施，領(lǐng)貨手續(xù)不完備，更有違反規(guī)定不登記的出入庫； 財務(wù)部 采購、倉庫和財務(wù)分別記帳，單據(jù)在三個部門間多次傳遞，經(jīng)常出現(xiàn)單據(jù)積壓現(xiàn)象，信息處理緩慢，月末三部門三盤帳互對，浪費人力及時間資源； 存貨 混膠 轉(zhuǎn)運站 2 3 2 4 4 1 1 領(lǐng)料單 領(lǐng)料單 50 運行“主生產(chǎn)計劃”，系統(tǒng)計算領(lǐng)料數(shù)量 ，自動分配時間，大大提高發(fā)料精確度； 嚴(yán)格分割庫區(qū)與廠區(qū)。 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)計劃表 ?庫存日報表 ? 向系統(tǒng)發(fā)出主生產(chǎn)計劃 ? 主生產(chǎn)計劃包括型號和出貨時間 ?按 物資調(diào)撥單 備貨并出貨 －名稱 －數(shù)量 －時間 ?系統(tǒng)自動更新明細帳 －存貨 －生產(chǎn)成本 ? 核對憑證，監(jiān)督存貨系統(tǒng)明細帳 ? 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