浅谈新型墙体保温材料企业采购与销售内部控制

发布时间：2018-02-12 16:15

本文关键词： 新型墙体保温材料企业采购销售　出处：《内燃机与配件》2016年10期 　论文类型：期刊论文

【摘要】：近年来,国家节能减排工作持续升温,房地产保温项目有了一个比较大的发展。随着科技的发展,苯板、挤塑板、硬质聚氨酯保温板等新型墙体保温材料不断涌现,新型墙体保温材料企业在全国各地蓬勃发展,保温材料市场的竞争也日益激烈。要想在激烈的竞争中生存发展下来,除了研发实力和市场开拓能力,企业的内部控制能力也是重要方面。在采购方面,新型墙体保温材料企业主要的供应商均为像万华化学、德国拜耳等国际化工巨头及其代理商。在销售方面,主要客户为建筑安装公司或房地产开发企业。这样,企业面临"两头挤"的局面,面临的交易对手都比较强势,采购时一般为先款后货,而销售时则为先货后款。如何做好采购环节与销售环节的内部控制成为该类企业内部控制的重中之重。
[Abstract]:In recent years, the national energy conservation and emission reduction work continues to heat up, and the real estate insulation project has a relatively large development. With the development of science and technology, new wall insulation materials, such as benzene board, extruded plastic board, rigid polyurethane insulation board, etc., are constantly emerging. New wall insulation material enterprises are booming throughout the country, and the competition in the insulation material market is becoming increasingly fierce. In order to survive and develop in the fierce competition, in addition to research and development strength and market development ability, The internal control ability of enterprises is also an important aspect. In procurement, the main suppliers of new wall insulation materials enterprises are international chemical giants such as Wanhua Chemical, Germany Bayer and their agents. In sales, The main customers are the construction and installation companies or the real estate development enterprises. In this way, the enterprises are faced with the situation of "squeezing at both ends", and the trading counterparties they face are all relatively strong. How to do the internal control of the purchasing and sales links becomes the most important part of the internal control of this kind of enterprises.
【作者单位】：正海集团有限公司;
【分类号】：F426.92;F274

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