摘要

采購(gòu)業(yè)務(wù)是企業(yè)運(yùn)營(yíng)過(guò)程中比較重要的一個(gè)業(yè)務(wù)。在社會(huì)化大生產(chǎn)的環(huán)境下，任何單位要維持正常的生產(chǎn)或經(jīng)營(yíng)，都必須進(jìn)行采購(gòu)經(jīng)濟(jì)業(yè)務(wù)活動(dòng)，可以說(shuō)，采購(gòu)是各單位經(jīng)濟(jì)活動(dòng)中最頻繁的、最常見(jiàn)的表現(xiàn)形式之一。如何加強(qiáng)對(duì)存貨的管理，正確核算存貨就顯得非常重要。文章針對(duì)xx消防設(shè)施安裝有限公司工作中采購(gòu)業(yè)務(wù)，對(duì)采購(gòu)業(yè)務(wù)的核算作了較為詳細(xì)的設(shè)計(jì)。在文章的第一部分介紹本企業(yè)的組織結(jié)構(gòu)情況以及財(cái)務(wù)部門的組織形式；第二部分介紹xx公司采購(gòu)供應(yīng)商管理方法設(shè)計(jì);第三部分對(duì)本企業(yè)采購(gòu)業(yè)務(wù)核算進(jìn)行相應(yīng)的制度設(shè)計(jì)；第四部分詳細(xì)講解企業(yè)采購(gòu)業(yè)務(wù)流程以及內(nèi)部控制制度設(shè)計(jì)。希望通過(guò)對(duì)采購(gòu)業(yè)務(wù)內(nèi)部控制制度及核算的設(shè)計(jì)，完善對(duì)采購(gòu)的管理，使企業(yè)對(duì)采購(gòu)業(yè)務(wù)的核算更加科學(xué)化、專業(yè)化、實(shí)際化。

關(guān)鍵詞 采購(gòu) 采購(gòu)業(yè)務(wù)流程 采購(gòu)核算


Abstract

Procurement business process is more important operations of a business. Of large-scale production in the social environment, any unit in order to maintain normal production or operation of all economic activity must be carried out procurement activities, can be said that the procurement unit of economic activity is the most frequent, the most common form of performance. How to strengthen the management of inventory, proper accounting of inventory it is very important. Based on the installation of fire Ltd. Sundarbans work procurement business, accounting for procurement operations were made more detailed design. In the article introduced the first part of the organizational structure of the enterprise, as well as the organizational form of the financial sector; the second section describes the choice of procurement methods authorized; the third part of the procurement operations of the business accounting system designed accordingly; elaborate on the fourth part of Corporate Purchasing business processes and internal control system design. Hope that the business of procurement and accounting internal control system design, improving the management of procurement, so that business-to-business procurement accounting more scientific, professional, and practical.

Key words Purchase Purchase business processes Purchase accounting
目 錄
摘要 I
Abstract II
第1章 xx公司企業(yè)概況 1
1.1 企業(yè)自然概況 1
1.2 企業(yè)生產(chǎn)管理概況 2
1.3 企業(yè)采購(gòu)業(yè)務(wù)管理及核算現(xiàn)狀 3
第2章 xx公司采購(gòu)供應(yīng)商管理方法設(shè)計(jì) 5
2.1 采購(gòu)供應(yīng)商的現(xiàn)狀 5
2.2 供應(yīng)商選擇重要性 6
2.3 供應(yīng)商的選擇應(yīng)考慮的條件 7
2.4供應(yīng)商選擇的步驟 9
2.5供應(yīng)商選擇的方法 11
第3章 xx公司采購(gòu)業(yè)務(wù)核算制度設(shè)計(jì) 14
3.1 采購(gòu)的基本內(nèi)容 14
3.2 財(cái)務(wù)人員崗位責(zé)任設(shè)計(jì) 17
3.3 采購(gòu)業(yè)務(wù)賬戶設(shè)計(jì) 20
3.4 采購(gòu)業(yè)務(wù)賬簿設(shè)計(jì) 21
3.5 具體核算設(shè)計(jì) 24
第4章 xx公司采購(gòu)流程及內(nèi)部控制制度設(shè)計(jì) 29
4.1 企業(yè)采購(gòu)業(yè)務(wù)內(nèi)部控制制度設(shè)計(jì)的目的 29
4.2 企業(yè)采購(gòu)業(yè)務(wù)內(nèi)部控制制度設(shè)計(jì)的意義 30
4.3 企業(yè)采購(gòu)業(yè)務(wù)流程設(shè)計(jì) 31
4.4 企業(yè)采購(gòu)業(yè)務(wù)內(nèi)部控制制度設(shè)計(jì) 36
結(jié)束語(yǔ) 42
致謝 43
參考文獻(xiàn) 44
附錄1： 45
附錄2： 47
附錄3： 50
附錄4： 51