(a) The main links of the sales business process, mainly including:
1. Preparation of demand plans and procurement plans
2. Requisitioning
3. Selection of suppliers
4. Determination of the purchase price
5. Conclusion of the framework agreement or procurement contract<
6. Managing the supply process
7. Acceptance
8. Payment
9. Accounting control
10. Post-assessment of the procurement business
(ii) Risk points of each link
The first link: Preparation of the demand plan and the procurement plan
Procurement business starts from planning (or budgeting) , including demand plan and procurement plan.
Specific process: In business practice, the demand sector is generally based on the production and operation needs to the procurement department of the material demand plan, the procurement department according to the demand plan categorized summary balance of the existing inventory of materials, integrated arrangements for the procurement plan, and in accordance with the prescribed authority and procedures for approval after the implementation.
The main risks of this link: three "no"
1. demand or procurement plan is unreasonable
2. not according to the actual demand arrangements for procurement or arbitrarily over-scheduled procurement
3. and the production and operation of the enterprise plan is not coordinated
The main control measures: three
Major control measures /p>
1. Prepare demand plan according to actual needs
Production, operation, project construction and other departments, should be based on the actual needs of accurate and timely preparation of demand plan. When the demand department puts forward the demand plan, it cannot specify or disguise the suppliers. For exclusive agents, proprietary, patented and other special products should be provided with the appropriate exclusive, proprietary information, by the professional and technical departments to discuss the approval of the department or person with the appropriate approval authority.
2. Scientific arrangement of procurement buy plan
Procurement plan is part of the annual production and operation plan, in the process of formulating the annual production and operation plan, the enterprise should be based on the development goals of the actual needs of the combination of inventory and the situation in transit, the scientific arrangement of the procurement plan, to prevent the procurement of too high or too low.
3. Purchasing plan should be included in the budget management
Purchasing plan should be included in the purchasing budget management, approved by the relevant person in charge of the enterprise as a rigid instruction to be strictly enforced.