1. Determine the purpose of the control, procurement on demand. That is, review all the procurement, whether it is proposed by the demand department, this demand department and the procurement department is functionally separated.
2, the qualification review of the supply unit. Review of the procurement department and personnel to carry out qualification surveys of the supplier, including the supplier's qualifications, production status, quality assurance, supply capacity, business operations and financial status;
Whether in a comprehensive understanding of the basis for selection of qualified supply units to make the right decision, so that in the early stage of procurement activities to the supplier side of the uncertainty brought about by the procurement of the risk of controlling to a minimum.
3, price determination. Review whether according to the amount of the quantity of materials purchased amount of money, the use of price comparison, bargaining or bidding to determine; whether in accordance with standardized procedures, whether there is a violation of the provisions of the act occurs.
4, contract or agreement confirmation. Audit department of the contract stipulated in the varieties, specifications, quantity, quality, delivery time, account number, address, transportation,, payment terms, settlement and other items, in accordance with the legality, feasibility, reasonableness and standardization of the four criteria, such as, one by one, audit.
5, acceptance into the warehouse. Audit requires users, procurement staff, auditors, three **** with the participation of material acceptance, acceptance in strict accordance with the contract.
6, account reconciliation.
Expanded Information
The role of material procurement price audit
1, can promote the enterprise to strengthen management, promote management innovation. Carry out material procurement price audit, through the exercise of audit supervision function, can find the procurement link of the loophole, promote the enterprise to enhance market awareness, will strengthen the focus of enterprise management by the traditional manufacturing links to the center to supply, production, sales of the whole process of control up.
2, selected the starting point of the economic efficiency audit and cut point, deepen and broaden the economic efficiency audit. Material procurement price audit of the traditional after-the-fact audit supervision to the before, during and after the whole process of supervision, deepen and broaden the economic efficiency audit.
3, can reduce product costs and improve economic efficiency. Material procurement price accounts for the majority of procurement costs, procurement costs accounted for about 70% of the product cost, reduce the procurement price means reduce procurement costs, increase profitability.
4, can plug the loopholes in the procurement process.
Baidu Encyclopedia - Material Procurement Process Audit
Baidu Encyclopedia - Material Procurement Price Audit