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材料采购是企业经营的一个核心环节,它与生产和销售计划联系密切,它直接导致货币资金的流出和对外负债的增加;而且采购业务发生频繁,工作量大,运行环节较多,容易产生漏洞,齐齐哈尔药厂就是典型一例。为了提高采购效益,规避采购风险必须加强对采购流程全过程的管理和监督,加强采购的内部控制,规范采购行为,防范采购过程中的差错和舞弊,保证单位采购在满足生产的前提下最大限度的降低采购成本,提高资金的使用效率,提高企业的盈利能力。
Material procurement is a core part of the business. It is closely linked with the production and sales plans. It directly leads to the outflow of monetary funds and the increase of external liabilities. Moreover, frequent procurement operations, heavy workload and more operational links are prone to loopholes , Qiqihar pharmaceutical factory is a typical case. In order to improve the procurement efficiency and avoid purchasing risks, we must strengthen the management and supervision of the whole procurement process, strengthen the internal control of procurement, standardize the purchasing behavior, prevent errors and fraud in the procurement process and ensure that the procurement of the unit meets the maximum requirements Reduce procurement costs, improve the efficiency of the use of funds, improve the profitability of enterprises.