How Does Small Business Finance Control Procurement?

1. procurement supervision.

The approval system shall be established by the boss or the designated personnel of the employer for approval.

Standardizing the purchase order (Note: not the receipt), carry out three price comparisons.

Standardize suppliers and select two or three processing plants as far as possible.

Purchasing personnel regularly record the historical price of spare parts processing (which is very important), compile a monthly copy, and send it to the finance department or other departments for archival filing.

2, when the material is used, it will be credited to the "production cost" according to the cost price, and the corresponding raw material will be reduced. When half of the processing is processed, it will be recorded as "semi-finished products" at the cost price, and the corresponding "production cost" will be reduced. If outsourcing is processed, the corresponding "semi-finished products" will be reduced according to the cost and processing, and when the outsourcing products are put into storage, the total amount of processed products will be pferred to "inventory commodities".

The cost of processing is of course a cost. This is the simple process of cost accounting.

3, outsourcing processing products, regardless of whether or not the processing fee is calculated according to the weight, as long as your company is sold according to the number or number of pieces, the total processing fee divided by the number of products recovered will be allocated to the processing cost of each product.

At the end of the month, the accounting cost is also assessed according to the number of products.

Of course, there will be reasonable loss in the production process, which is normal.

If the original 100 products, due to the reasonable loss of the remaining 98, will be allocated to the remaining 98 products.

The cost of goods in stock.

In addition, the warehouse manager is not a cost accounting, so it is unreasonable to understand the unit cost of products, only the number of products in and out.

The rest is handled by cost accounting.

Each factory will provide a reasonable range of loss. When the product is damaged in the normal management of the warehouse, fill in an invalid bill and examine it for anyway.