论文部分内容阅读
冀中能源股份有限公司(以下简称冀中能源)于2010年12月提出了集中采购的设想,并精心规划了集中采购的方案。2011年8月,成立了物资供应分公司,组建了专门的采购队伍和独立的财务核算部门。如何对集中采购模式下的财务职能进行重新定位,使其更适应物资采购公司的要求,并进而通过加强财务管理,实现公司整体效益的提高,是摆在财务人员面前的一道难题。通过两年多的探索,物资供应分公司财务部门顺利实现了财务职能转变,在降低仓储成本、盘活积压库存、防范资金风险方面发挥了积极作用。一、原采购模式下财务的职能
Jizhong Energy Co., Ltd. (hereinafter referred to as Jizhong Energy) in December 2010 put forward the idea of centralized procurement, and carefully planned centralized procurement program. In August 2011, a material supply branch was set up to set up a special purchasing team and an independent financial accounting department. How to reorient the financial functions under the centralized purchasing mode to adapt to the requirements of material procurement companies and further improve the overall efficiency of the company by strengthening financial management is a difficult problem for financial officers. After more than two years of exploration, the financial department of the material supply branch successfully realized the transformation of its financial functions, playing an active role in reducing storage costs, replenishing its inventory backlog and guarding against capital risk. First, the financial functions of the original procurement model