采购与付款管理流程.........................................................................................................25
职位不相容设计.................................................................................................................25
采购与付款审批权限矩阵.................................................................................................25
采购计划的制定和实施.....................................................................................................26
采购计划的编制.........................................................................................................26
材料采购计划.....................................................................................................26
一般采购.............................................................................................................27
资本性支出.........................................................................................................27
采购计划的调整.........................................................................................................27
采购执行.............................................................................................................................28
供应商甄选.........................................................................................................28
采购合同订立.....................................................................................................28
采购申请及订单.................................................................................................28
紧急采购.............................................................................................................29
入库验收.............................................................................................................................30
发票校验.............................................................................................................................30
付款.....................................................................................................................................30
申请付款.............................................................................................................30
款项支付.............................................................................................................31
账龄分析.............................................................................................................32
对账管理.............................................................................................................32
单据凭证管理.....................................................................................................32
会计核算.............................................................................................................................33
相关表单.............................................................................................................................33
《供应商评估表》.....................................................................................................33
《采购申请单》.........................................................................................................33
《采购订单》.............................................................................................................33
《紧急采购登记簿》.................................................................................................33
《付款申请单》.........................................................................................................33
《往来对账单》.........................................................................................................34
《往来对账报告》.....................................................................................................34
《往来重点客户报告》.............................................................................................35
《账龄分析表》.........................................................................................................35
《未达分析表》.........................................................................................................35
三． 存货管理制度...................................................................................................................36
存货管理制度 .....................................................................................................................36
库存管理流程.............................................................................................................36
不相容岗位设置.........................................................................................................37
存货管理审批权限矩阵.............................................................................................37
验收入库.....................................................................................................................37
验收.....................................................................................................................37
入库.....................................................................................................................39
其它.....................................................................................................................39
仓储与保管.................................................................................................................40
