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A10VSO140ED/31R-PPB12N00

 財(cái)務(wù)人員就會(huì)面臨控制存貨資金流動(dòng)的壓力，經(jīng)常會(huì)發(fā)生備貨過(guò)多或是備貨短缺的問(wèn)題。例如廣東鴻榮公司是工程機(jī)械類加工企業(yè)來(lái)說(shuō)，般要從供應(yīng)商手中購(gòu)進(jìn)錳鋼、耐磨鋼、強(qiáng)鋼等原材料，這些原材料大約占生產(chǎn)總成本的60%左右，如果缺乏科學(xué)合理的采購(gòu)計(jì)劃，就會(huì)嚴(yán)影響到工程機(jī)械類加工企業(yè)的生產(chǎn)運(yùn)營(yíng)。

其次，存貨采購(gòu)制度不健。些工程機(jī)械類加工企業(yè)在采購(gòu)存貨的時(shí)候，并沒(méi)有按照請(qǐng)款流程向財(cái)務(wù)部門進(jìn)行請(qǐng)款，更沒(méi)有與生產(chǎn)部門相協(xié)調(diào)制定科學(xué)合理的存貨采購(gòu)計(jì)劃，而是在采購(gòu)存貨的時(shí)候才有的是口頭通知的方式。這樣不健的存貨采購(gòu)制度，不利于工程機(jī)械類加工企業(yè)生產(chǎn)部門、采購(gòu)部門、銷售部門之間進(jìn)行良好的溝通以及相互的監(jiān)督，在采購(gòu)存貨之前，需要提前向采購(gòu)部門提采購(gòu)的申請(qǐng)，企業(yè)的材料倉(cāng)庫(kù)可以根據(jù)實(shí)際的庫(kù)存量，然后財(cái)務(wù)部可以與采購(gòu)部門進(jìn)行協(xié)商來(lái)合理安排采購(gòu)資金，采購(gòu)部門來(lái)負(fù)責(zé)存貨的采購(gòu)，并且要對(duì)入庫(kù)前的存貨進(jìn)行嚴(yán)格的檢查。但是從實(shí)際情況來(lái)看些加工企業(yè)采購(gòu)存貨的時(shí)候，在流程上缺