制造企业采购业务内部控制制度问题探讨.docVIP

毕业论文内容摘要采购业务活动是企业经营活动的很重要内容，它从根本上决定了企业基本成本的多少，长期以来一直备受企业高层和社会关注，完善的采购业务内部控制制度对于降低企业的采购成本和生产成本、对提高企业的市场竞争力、减少管理漏洞具有很大的促进作用。采购业务与生产、销售密切相关，业务发生频繁，工作量很大，运行环节也很多，会直接导致货币资金的支出和对外负债的增加，容易产生管理漏洞，让一些徇私舞弊的采购人员钻空子。企业要建立完善的采购业务内部控制制度，才可以保证采购付款业务的循环有效的运行，通过对采购业务存在的问题的分析，找出企业采购业务内部控制的不足，在请购、采购、验收与保管、审核、退货、付款结算等环节进一步加强对采购业务的内部控制，为企业节省成本和增加利润。对于一个制造业企业来说，材料成本占产品总成本的比例一般都在50％以上，一部分企业甚至超过了85％，采购成本控制的成效对企业经营目标的实现至关重要。因此，控制好采购成本并使之合理下降，亦或控制采购成本使之低于行业平均水平，是企业增加利润的重要和直接手段之一，也是企业在市场中保持竞争优势不可缺少的手段。结合《企业内部控制应用指引第7 号———采购业务》和日常工作实践，探讨如何通过对采购业务加强控制来实现采购成本的有效控制，从而达到提高企业效益的目的。关键词：制造企业，采购业务，内部控制，制度ABSTRACTProcurement business activity is the business activities of the very important content, which fundamentally determines the enterprise basic cost much, since long has been the subject of enterprise and social concerns, perfect the internal control system of procurement services for the enterprise to reduce the purchasing cost and production cost, to improve the market competitiveness of enterprises, reduce the loopholes in management has great promoting effect of. Procurement and production, sales are closely related, business frequent, heavy workload, running too many, will be a direct result of monetary capital expenditures and foreign debt increases, easy to produce management loopholes, some play favouritism and commit irregularities procurement staff to take advantage of loopholes. Enterprises should establish and perfect the internal control system of procurement operations, can guarantee the payment business cycle effectively, through procurement service existence question analysis, find out the corporate purchase business internal control deficiencies, in the purchase, purchase, acceptance and custody, verification, return, payment settlement further strengthen the procurement business internal control, for the enterprise to save cost and increase profit.KEY WORDSEnterprises, procurement operations, internal control, system, 目 录 TOC \o 1-3 \h \z \u HYPERLINK \l _Toc325558158 一、绪论 P