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目前,在一些企业中对库存材料的收发盘存稽核方法陈旧老化,漏洞很多。材料稽核员每月仅对材料的入库、出库量和月末结余额进行帐面稽核,起不到财务的监督作用。我们在工作中发现,某些日常可用的材料(如:灯泡、螺钉、油料、电池、胶水等)消耗量很大;一些非生产用的材料,如:小五金、机电配件等,长期存在领非所用,虚报多领,公私不分的现象,给工厂造成很大的浪费。材料的消耗量不实,使考核指标不准,成本虚增。
At present, there are many loopholes in the method of checking the receipt and delivery of stored materials in some enterprises. Material auditors monthly bookings on the material alone, the amount of the library and the balance of the month end account audits, financial supervision can not serve. At work, we found that some daily-use materials (such as light bulbs, screws, oil, batteries, glue, etc.) are very expensive. Some non-production materials, such as hardware and mechanical accessories, Used, false reports more than the collar, regardless of the phenomenon of public and private, causing a lot of waste to the factory. Material consumption is not real, so that the assessment of indicators are not allowed, the cost of inflated.