Purchase orders should be managed well, and different suppliers should be separated to facilitate management. And make a monthly purchase summary.
Reflect "all repurchased projects"
You can also make a manual account for the next order (different suppliers should also distinguish), and then sell it when the goods arrive, which is convenient for tracking the order.
Reflect "a purchase order, some have been bought back, and some will not be bought back until the next time"
Point out: Payment is not a purchase matter, just make sure whether the invoice has been issued (don't issue too much, re-issue), that is, the paid finance will ask you for a ticket (the goods without payment will be recorded in the financial in-transit materials). And "the ticket must be consistent with the delivery note", and the delivery note number should be recorded by the warehouse and the purchasing (manual account) at the same time.
Therefore, the purchase of things is not only an order, but also recorded during delivery/return, so the problem is not big. (The sub-ledger must distinguish the suppliers for reconciliation at the end of the month. ) Put the delivery note together with the manual account, and if the ticket is issued, take the delivery note away for filing.
(a) the so-called procurement is the process of obtaining resources from the resource market.
Suppliers who can provide these resources form a resource market. In order to obtain these resources from the resource market, it is necessary to purchase them. In other words, the basic function of procurement is to help people get all kinds of resources they need from the resource market.
(b) Procurement is not only a business process, but also a logistics process.
The basic function of procurement is the process of transferring resources from suppliers to users in the resource market. In this process, one is to realize the transfer of material entities of resources from suppliers to users. The former is a business circulation process, which mainly realizes the transfer of commodity ownership through commodity trading and equivalent exchange. The latter is a logistics process, mainly through transportation, warehousing, packaging, loading and unloading, distribution and processing, etc., to achieve the complete combination of spatial position and time position of goods. Only when these two aspects are fully realized can the procurement process be completed. Therefore, the procurement process is actually the unity of business flow process and logistics process.
(3) Procurement is an economic activity.
In the whole process of purchasing activities, on the one hand, resources are obtained through purchasing, which ensures the smooth progress of normal production of enterprises, which is the benefit of purchasing; On the other hand, in the procurement process, various expenses will also occur, which is the procurement cost. We want to maximize the economic benefits of procurement, that is, to continuously reduce procurement costs and obtain maximum benefits with the least cost. To do this, the key is to strive for scientific procurement. Scientific procurement is the basic profit source for enterprises to maximize their economic benefits. [ 1]?