ZH Company Procurement And Payment Business Process Optimization Design

Agricultural mechanization is not only Can improve agricultural labor productivity, improve the production and living conditions of farmers, but also to consolidate the foundation of agriculture, foodstuff Processing machinery is one of the most common types of agricultural products processing machinery. At present, China's grain processing machinery industry exists Four issues:first, the number of enterprises, the size of small; second is the old enterprise operating mechanism, can adapt to the city Field economic development of the new mechanism is less; third is, the production of low efficiency, high cost of products, production of high efficiency, homogeneous serious products, market competition is often manifested as price competition. Before the formation of the price competitive advantage It is possible to produce quality products with minimum cost. In the food processing machinery industry, the final product A large proportion of the consumption of material costs account for the product, therefore an effective way to reduce the cost of machinery products is reduced The low consumption of material cost. Want to effectively control the procurement costs of materials, it is to establish a sound procurement And payment management system to regulate the purchasing behavior of enterprises.The ZH company purchase and payment flow of follow-up study, combined with "enterprise internal control application guidelines----procurement operations" and COSO committee put forward the internal control integrated framework, analysis of the enterprise on the procurement and payment business regulations and purchasing and payment business process in the actual operation situation, found the company purchasing and payment management process and system of division of labor is not careful, control process is not clear, the system is not perfect etc. problem. Therefore, this article from the "internal control guidelines", proposed the application of the procurement business committee and COSO internal control integrated framework, aiming at the design and operation of the system, optimize the procurement plan management system, supplier management system, procurement contract management system design of the management system, procurement plan management processes, procurement budget management process, supplier management processes, procurement contract management, payment and accounting management process, return goods change management process, and put forward the effective operation of the internal control process of safeguard measures, to reduce the risk of purchase and the payment business process, improve the efficiency of the enterprise.