煤矿采购与付款核算和内部会计控制制度设计 毕业论文.doc
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煤矿采购与付款核算和内部会计控制制度设计 毕业论文,摘要在煤矿企业的经济活动中，物资采购与付款的管理是重要的一环，是一项细致、规范、系统、科学的管理，与企业的经济效益息息相关。物资采购与付款的管理科学与否直接影响企业的生产、销售，进而影响着企业的经济效益。搞好煤矿采购与付款的管理不只是一句空话，而是要从基础管理实际出发，从每个环节抓起，落实制度措施，规范操作程序，理顺业...
内容介绍
此文档由会员 白痴学东西 发布
摘要
在煤矿企业的经济活动中，物资采购与付款的管理是重要的一环，是一项细致、规范、系统、科学的管理，与企业的经济效益息息相关。物资采购与付款的管理科学与否直接影响企业的生产、销售，进而影响着企业的经济效益。搞好煤矿采购与付款的管理不只是一句空话，而是要从基础管理实际出发，从每个环节抓起，落实制度措施，规范操作程序，理顺业务关系，这样才能达到配套管理，使企业制度管理更加科学化。
由于企业内部控制的不健全，双鸭山市xx煤矿企业采购与付款业务中出现很多弊端，包括盲目采购、个人或部门收受回扣、货物质量控制不严、采购款流失以及采购成本记录不实等。这些问题严重威胁着企业的内部控制，极易导致采购成本不合理，资金管理混乱，威胁企业的发展。针对双鸭山市xx煤矿企业的采购与付款内部控制与核算问题，进行了一系列的设计实施加以控制。该设计对xx煤矿企业的采购与付款内部控制制度做出了具体的规定，对物料采购的计划、报价、货款等支付职务采取内部分离控制制度设计。通过完善控制措施，加强对采购流程各环节的控制，加强采购与付款的核算管理，从而使与采购业务相关的货币资金得到有效利用。
关键词 采购与付款 内部会计控制 控制点
Abstract
Coal mining enterprises in the economic activities, materials procurement and management of payment is an important element is a detailed, standardized, systematic and scientific management, and the economic efficiency of enterprises is closely related to. Purchasing and payment of management science or a direct impact on production, sales, and thus affect the economic efficiency of enterprises. Mine do a good job of managing the procurement and payment is not just empty talk, but from the reality-based management, every aspect from start to implement the systems and measures, standardized operating procedures, streamline business relationship management in order to achieve the matching, enterprise system to make management more scientific
Because the enterprise internal control is not perfect, Shuangyashan three gather along in the Coal mine enterprise purchase and the payment service presents many malpractices, including the blind purchase, individual or the department receives the sales commission, the cargo quality control lax, to pick the purchase price outflow as well as the procurement cost record not reality and so on. These question threaten seriously enterprise's internal control, extremely easy to be causing the procurement cost to be unreasonable, the administration of the fund is chaotic, threat enterprise's development. Three gather in view of Shuangyashan along Coal mine enterprise's purchase and the payment internal control and the calculation question, carried on a series of design implementation to control. This design to three gathered along Coal mine enterprise's purchase and the payment internal control system has made the specific stipulation, to material payment duties and so on purchase's plan, quoted price, loans adopted the internal separation control system design. Through consummates the regulatory measures, strengthens to purchases the flow various links' control, strengthens the purchase and the payment calculation management, thus enables with the purchase service related monetary fund to obtain the effective use.
Key word The purchase and payment Internal accounting controls The control point
目录
摘要……………………………………….................................…………………….1
Abstract………………………………………..........................................................2
第一章 企业概况
1.1煤矿自然概况………………………………………........................
1.2煤矿采购与付款情况………………………………………...................
第二章 煤矿物料采购的管理策略……………………………………….............
2.1物料采购从成本的角度考虑……………………………………………….
2.2物料采购的供应商选择角度…………………………………………….
2.3物料采购从物资属性考虑…………………………………………………
第三章 煤矿采购与付款核算制度设计…………………………………………
3.1物料采购与付款业务会计科目设计…………………………………
3.2物料采购与付款业务会计凭证设计………………………………………...
3.3物料采购与付款业务处理程序设计………………………………………...第四章 采购与付款内部控制制度设计……………………………………………..
4.1物料采购与付款业务的职务分离内部控制制度设计………………….......
4.2物料采购计划的内部控制制度设计………………………………………
4.3物料订货报价内部控制制度设计…………………………………………..
4.4 物料货款支付内部控制制度设计…………………………………………..
结束语
致谢
参考文献
在煤矿企业的经济活动中，物资采购与付款的管理是重要的一环，是一项细致、规范、系统、科学的管理，与企业的经济效益息息相关。物资采购与付款的管理科学与否直接影响企业的生产、销售，进而影响着企业的经济效益。搞好煤矿采购与付款的管理不只是一句空话，而是要从基础管理实际出发，从每个环节抓起，落实制度措施，规范操作程序，理顺业务关系，这样才能达到配套管理，使企业制度管理更加科学化。
由于企业内部控制的不健全，双鸭山市xx煤矿企业采购与付款业务中出现很多弊端，包括盲目采购、个人或部门收受回扣、货物质量控制不严、采购款流失以及采购成本记录不实等。这些问题严重威胁着企业的内部控制，极易导致采购成本不合理，资金管理混乱，威胁企业的发展。针对双鸭山市xx煤矿企业的采购与付款内部控制与核算问题，进行了一系列的设计实施加以控制。该设计对xx煤矿企业的采购与付款内部控制制度做出了具体的规定，对物料采购的计划、报价、货款等支付职务采取内部分离控制制度设计。通过完善控制措施，加强对采购流程各环节的控制，加强采购与付款的核算管理，从而使与采购业务相关的货币资金得到有效利用。
关键词 采购与付款 内部会计控制 控制点
Abstract
Coal mining enterprises in the economic activities, materials procurement and management of payment is an important element is a detailed, standardized, systematic and scientific management, and the economic efficiency of enterprises is closely related to. Purchasing and payment of management science or a direct impact on production, sales, and thus affect the economic efficiency of enterprises. Mine do a good job of managing the procurement and payment is not just empty talk, but from the reality-based management, every aspect from start to implement the systems and measures, standardized operating procedures, streamline business relationship management in order to achieve the matching, enterprise system to make management more scientific
Because the enterprise internal control is not perfect, Shuangyashan three gather along in the Coal mine enterprise purchase and the payment service presents many malpractices, including the blind purchase, individual or the department receives the sales commission, the cargo quality control lax, to pick the purchase price outflow as well as the procurement cost record not reality and so on. These question threaten seriously enterprise's internal control, extremely easy to be causing the procurement cost to be unreasonable, the administration of the fund is chaotic, threat enterprise's development. Three gather in view of Shuangyashan along Coal mine enterprise's purchase and the payment internal control and the calculation question, carried on a series of design implementation to control. This design to three gathered along Coal mine enterprise's purchase and the payment internal control system has made the specific stipulation, to material payment duties and so on purchase's plan, quoted price, loans adopted the internal separation control system design. Through consummates the regulatory measures, strengthens to purchases the flow various links' control, strengthens the purchase and the payment calculation management, thus enables with the purchase service related monetary fund to obtain the effective use.
Key word The purchase and payment Internal accounting controls The control point
目录
摘要……………………………………….................................…………………….1
Abstract………………………………………..........................................................2
第一章 企业概况
1.1煤矿自然概况………………………………………........................
1.2煤矿采购与付款情况………………………………………...................
第二章 煤矿物料采购的管理策略……………………………………….............
2.1物料采购从成本的角度考虑……………………………………………….
2.2物料采购的供应商选择角度…………………………………………….
2.3物料采购从物资属性考虑…………………………………………………
第三章 煤矿采购与付款核算制度设计…………………………………………
3.1物料采购与付款业务会计科目设计…………………………………
3.2物料采购与付款业务会计凭证设计………………………………………...
3.3物料采购与付款业务处理程序设计………………………………………...第四章 采购与付款内部控制制度设计……………………………………………..
4.1物料采购与付款业务的职务分离内部控制制度设计………………….......
4.2物料采购计划的内部控制制度设计………………………………………
4.3物料订货报价内部控制制度设计…………………………………………..
4.4 物料货款支付内部控制制度设计…………………………………………..
结束语
致谢
参考文献
