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ID:18526161
大小:115.50 KB
页数:10页
时间:2018-09-19
《采购部政策和流程》由会员上传分享,免费在线阅读,更多相关内容在教育资源-天天文库。
1、Policy&Procedures政策和流程Department:Finance部门:财务部Topic:ReceivingProcedures&InventoryControl主题:收货流程和存货控制RECEIVINGPROCEDURES收货流程1.OBJECTIVE目标1.1Toprovideguidelinesonreceivinggoodsdeliveredbysuppliers为接收供应商交付的货品提供指导2.POLICES政策2.1GoodsdeliveredfromSuppliersshouldbe
2、acceptedbasedonapprovedPurchaseOrders(“POs”)根据订购单接收供应商交付的物品2.2ReceivingdepartmentmustensurethegoodsreceivedareinaccordancetotheapprovedPO(intermsofquantity,qualityandspecifications)收货部门部门重复必需确保接收的物品符合经核准的订购单(依据数量、质量和规格)2.3DeliveryOrders(“DOs”)acknowledgedbyr
3、ecipient(fromtherespectiveReceivingDepartment)shouldbesenttoFinanceforpayment.各个收货部门的接受者接收者收到的交货单应该交给财务部,让财务部付款。3.PROCEDURES流程3.1Upondeliveryofgoodsbysuppliers,therecipientshouldfollowthefollowingprocedures供应商送货时,接受者员工接收者遵照以下流程3.2Checkthattheitemreceivedare:
4、检查内容如下:Ofrightquantity;数量是否正确Ingoodcondition;是否完好无损;Inthecorrectspecification(model,brand,measurement,etc.)and规格是否正确(型号、品牌、尺寸等)以及Inaccordancetoapprovedpurchaseorders.是否符合经核准的订购单Goodsshouldberejected,wheretheabovecriteriaisnotsatisfied.如果不满足上述标准,应该退货。1.1Acopy
5、oftheacknowledgedDOsmustbeforwardedtotheAccountsPayableDepartmentformatchingofinvoicesandsubsequentpayment.TheoriginalacknowledgedDOshouldbekeptbytherequestorandfiledinchronologicalorder.将收到的交货单的一份副本提交给应付帐部门核对发票以及付款。原始交货单应该由申请者保存,并按照时间顺序存档。1.2Allreceiveditem
6、smustbeproperlystoredandsystematicallykeptinproper,clean,tidyandsafeconditions.所有收到的物品应该正确的储存,有计划地存放在适当、干净、整洁和安全的环境中。1.3Ifdefectsarediscoveredafteracceptanceofdelivery,goodsreturned(ifany)mustbesupportedbydulyapprovedgoodsreturnforms.收货之后才发现瑕疵,被送回的物品(如果有的话)应
7、该配有经过审批的退货单不明白。1.4TherespectivereceivingdepartmentstoprepareMonthlySummaryofGoodsReceivingRecordsandsubmittotheFinanceDepartmentbythe1stworkingdayofthefollowingmonth.Financewillbaseonthesummarytopreparerelevantaccrualaccountingentries.各个收货部门制作每月收货记录汇总表并在下个月的
8、第一个工作日提交给财务部。财务部将根据汇总表制作相关的应计记账项目。Policy&Procedures政策和流程Department:Finance部门:财务部Topic:ReceivingProcedures&InventoryControl主题:收货流程和存货控制INVENTORYCONTROL存货控制1.OBJECTIVE目标1.1Toprovideguidelinesforin
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