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A10VSO140ED/31R-PPB12N00

 財務(wù)人員就會面臨控制存貨資金流動的壓力，經(jīng)常會發(fā)生備貨過多或是備貨短缺的問題。例如廣東鴻榮公司是工程機(jī)械類加工企業(yè)來說，般要從供應(yīng)商手中購進(jìn)錳鋼、耐磨鋼、強(qiáng)鋼等原材料，這些原材料大約占生產(chǎn)總成本的60%左右，如果缺乏科學(xué)合理的采購計劃，就會嚴(yán)影響到工程機(jī)械類加工企業(yè)的生產(chǎn)運(yùn)營。

其次，存貨采購制度不健。些工程機(jī)械類加工企業(yè)在采購存貨的時候，并沒有按照請款流程向財務(wù)部門進(jìn)行請款，更沒有與生產(chǎn)部門相協(xié)調(diào)制定科學(xué)合理的存貨采購計劃，而是在采購存貨的時候才有的是口頭通知的方式。這樣不健的存貨采購制度，不利于工程機(jī)械類加工企業(yè)生產(chǎn)部門、采購部門、銷售部門之間進(jìn)行良好的溝通以及相互的監(jiān)督，在采購存貨之前，需要提前向采購部門提采購的申請，企業(yè)的材料倉庫可以根據(jù)實際的庫存量，然后財務(wù)部可以與采購部門進(jìn)行協(xié)商來合理安排采購資金，采購部門來負(fù)責(zé)存貨的采購，并且要對入庫前的存貨進(jìn)行嚴(yán)格的檢查。但是從實際情況來看些加工企業(yè)采購存貨的時候，在流程上缺