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A10VSO10DFR1/52L-PPA14N00

发布时间: 2020-10-15  点击次数: 288次

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 财务人员就会面临控制存货资金流动的压力,经常会发生备货过多或是备货短缺的问题。例如广东鸿荣公司是工程机械类加工企业来说,般要从供应商手中购进锰钢、耐磨钢、强钢等原材料,这些原材料大约占生产总成本的60%左右,如果缺乏科学合理的采购计划,就会严影响到工程机械类加工企业的生产运营。

其次,存货采购制度不健。些工程机械类加工企业在采购存货的时候,并没有按照请款流程向财务部门进行请款,更没有与生产部门相协调制定科学合理的存货采购计划,而是在采购存货的时候才有的是口头通知的方式。这样不健的存货采购制度,不利于工程机械类加工企业生产部门、采购部门、销售部门之间进行良好的沟通以及相互的监督,在采购存货之前,需要提前向采购部门提采购的申请,企业的材料仓库可以根据实际的库存量,然后财务部可以与采购部门进行协商来合理安排采购资金,采购部门来负责存货的采购,并且要对入库前的存货进行严格的检查。但是从实际情况来看些加工企业采购存货的时候,在流程上缺

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