ZH公司采购与付款业务流程优化设计

发布时间：2018-06-05 15:13

本文选题：采购与付款 + 业务流程　；参考：《哈尔滨商业大学》2016年硕士论文

【摘要】：目前我国粮食加工机械行业存在的四个问题：第一是企业数量多、规模小；第二是企业经营机制旧的多、能适应市场经济发展的新机制少；第三是,生产低效率、产品高成本的多,生产高效率、产品低成本的少；第四是行业无序竞争恶化,整体运营质量下降。对于技术含量低、同质化严重的产品,市场竞争往往表现为价格竞争。价格竞争优势形成的前提是可以以最小的成本生产出质量合格的产品。在粮食加工机械行业,最终产品耗用的物资成本占产品的很大比重,因此降低机械产品成本的—个有效途径是降低产品耗用的物资成本。想要有效的控制物资的采购成本,就要建立完善的采购与付款管理制度来规范企业的采购行为。文章通过对ZH公司的采购与付款流程进行跟踪研究后,结合《企业内部控制应用指引——采购业务》和COSO委员会提出的内部控制整合框架,分析了企业关于采购与付款业务的制度规定及采购与付款业务流程在实际运行中的情况,发现该公司采购与付款管理流程和制度存在分工不细致、控制流程不清晰、制度不完善等问题。为此,文章借鉴《企业内部控制应用指引——采购业务》和COSO委员会提出的内部控制整合框架,针对上述制度设计及运行存在的问题,优化了采购计划管理制度、供应商管理制度、采购合同管理制度、采购退货管理制度、采购结算管理制度及预付账款审批管理制度,设计了采购计划管理流程、采购预算管理流程、供应商管理流程、采购合同管理流程、付款及账务处理管理流程、退货换货管理流程,并提出有效运行这些内部控制流程的保障措施,以帮助企业降低采购与付款业务流程的风险,提高企业效益。
[Abstract]:At present, there are four problems in China's grain processing machinery industry: first, the number of enterprises is large and the scale is small; second, the enterprises have more old operating mechanisms and fewer new mechanisms can adapt to the development of the market economy; and third, the production is inefficient. High cost of products, high efficiency of production, low cost of products; fourth, the deterioration of industry disorderly competition, the overall operation quality decline. For products with low technology content and serious homogenization, market competition is often shown as price competition. The premise of price competitive advantage is to produce qualified products at minimum cost. In the grain processing machinery industry, the material cost of the final product accounts for a large proportion of the product, so the effective way to reduce the cost of mechanical product is to reduce the material cost of the product. In order to control the purchasing cost effectively, it is necessary to establish a perfect purchasing and payment management system to standardize the purchasing behavior of enterprises. After tracking and studying the purchasing and payment process of ZH Company, this paper combines the Application Guide of Enterprise Internal Control-Purchasing Business, and the framework of internal control integration proposed by COSO Committee. This paper analyzes the rules and regulations of the purchasing and payment business and the actual operation of the purchasing and payment business process. It is found that the division of labor and the system of the purchasing and payment management process and system are not detailed, and the control flow is not clear. The system is not perfect and so on. For this reason, this paper draws lessons from "Enterprise Internal Control Application guideline-Purchasing Business" and the internal control integration framework put forward by COSO Committee, aiming at the problems existing in the design and operation of the above system, optimizes the purchasing plan management system. Supplier management system, procurement contract management system, procurement return management system, procurement settlement management system and pre-payment approval management system, designed procurement plan management process, procurement budget management process, supplier management process, Purchase contract management process, payment and account handling management process, return and exchange management process, and propose effective operation of these internal control processes to help enterprises reduce the risk of procurement and payment business processes, Improve the efficiency of enterprises.
【学位授予单位】：哈尔滨商业大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F274;F426.4

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