The content of procurement business is to distribute procurement cases from the time they are received. The purchasing manager first checks the purchasing contents, consults the manufacturer's data, purchasing records and other relevant materials, and then begins to make an inquiry. After the quotation, they sort out the quotation materials, draw up the negotiation methods and various preferential conditions, negotiate the price, and submit the order according to the examination and approval authority after completion. Detailed operating procedures and key points are as follows:
□ Procurement operation procedures and key points
Standard purchasing operation rules
□ Please purchase.
Article 1 Division of purchase departments
The purchasing departments of various materials are as follows:
(1) Standing materials: Production Management Department
(2) Preparation of materials: Material Management Department.
(3) Special materials:
1. Ordering production materials: Production Management Department
2. Other materials: user department or material management department.
Article 2 Opening and delivery of purchase requisition
(1) The person in charge of the purchase requisition shall issue the purchase requisition according to the inventory management benchmark and material budget, combined with the inventory situation, and indicate the material name, specification, quantity, demand date and matters needing attention. After examination and approval by the supervisor, it shall be submitted for approval and numbered according to the examination and approval authority of the purchase requisition (prepared by each department according to the division of labor), and the purchase requisition (internal procurement) (external procurement) shall be sent to the purchasing department together with the list of purchase cases.
(2) For materials that need to be supplied by the same supplier on the same date, the requisitioning department should submit a requisition in the form of a single requisition and multiple products.
(3) In case of emergency requisition, the requisitioning department shall indicate the reasons in the description column of the requisition, affix the seal of emergency procurement and send it as an emergency document.
(4) If the material inspection can only be carried out after the trial run, the requisitioning department shall indicate the trial run inspection and the planned trial run period on the requisition.
(5) The Material Management Department fills in the purchase requisition according to the monthly consumption and considering the inventory situation, and puts forward the purchase requisition.
Article 3. Exempt from issuing purchase requisition
(1) The following general materials are exempted, and the General Affairs Department can be entrusted to handle the application form for general materials, but its examination and approval authority shall be stipulated separately, as follows:
1. Gifts: wreaths, flower baskets, gifts, etc.
2. Entertainment products: drinks, cigarettes, etc.
3 books and newspapers (including technical books and periodicals), business cards, stationery, etc.
4. Typing, carving, reporting, etc.
(two) sporadic procurement and small sporadic procurement of materials.
Article 4. Approval authority of purchase requisition
(1) internal procurement:
1. Raw materials:
(1) If the estimated purchase amount is less than 1 0,000 yuan, it shall be verified by the section chief.
(2) If the estimated purchase amount is between 6.5438+0 million yuan and 50,000 yuan, it shall be verified by the manager.
(3) If the estimated purchase amount is more than 50,000 yuan, it shall be approved by the general manager.
2. Property expenditure:
(1) If the estimated purchase amount is less than 2000 yuan, it shall be verified by the section chief.
(2) The estimated purchase amount is between 2000 and 20000 yuan, which shall be verified by the manager.
(3) If the estimated purchase amount is more than 20,000 yuan, it shall be approved by the general manager.
3. General supplies:
(1) If the estimated purchase amount is below 1000 yuan, it shall be verified by the section chief.
(2) If the estimated purchase amount is between 1000 yuan and 1000 yuan, it shall be verified by the manager.
(3) If the estimated purchase amount is more than 6,543,800 yuan, it shall be reviewed by the general manager.
Note: All purchase requisition items listed in fixed assets management should be submitted for approval within the authority of property expenditure verification.
(2) Outsourcing:
1. If the estimated purchase amount is less than 654.38+ten thousand yuan (inclusive), it shall be verified by the manager.
2. If the estimated purchase amount exceeds 654.38 million yuan, it shall be approved by the general manager.
Article 5 Cancellation of Purchase Requisition
(1) If the requisition is cancelled, the original requisition department shall immediately notify it to stop the procurement, and affix a red cancellation stamp on the first and second copies of the requisition (internal procurement) or requisition (external procurement), indicating the reasons for cancellation.
(two) after the cancellation of the procurement department, it shall be handled in accordance with the following provisions:
1. After the original requisition is stamped with the cancellation stamp, the purchasing department will send it back to the original requisition department.
2. When the original requisition has been sent to the Material Management Department for receiving, the Purchasing Department will notify it to cancel, and the Material Management Department will return the original requisition to the original requisition department accordingly.
3. When the original requisition cannot be revoked, the purchasing department shall notify the original requisition department.
□ purchase
Section 1 General Provisions
Article 6 Division of labor of purchasing departments
(1) internal procurement: the domestic procurement department is responsible for handling.
(2) Outsourcing: the foreign purchasing department is responsible for handling, and its import affairs are handled by the business department.
(3) The general manager or manager can directly negotiate with suppliers or agents on the procurement of important materials. When necessary, the manager or general manager will assign a special person or a designated department to assist in purchasing the materials needed for the project.
Article 7 Mode of procurement operation
In addition to the general purchasing operation mode, the purchasing department can also choose one of the following most favorable ways to purchase according to the material use and purchasing characteristics:
(1) Centralized planned procurement: where the same-sex procurement of materials is more favorable, the material items can be examined and approved, and the requisitioning department will be notified to apply for procurement as planned, and the procurement department will conduct centralized procurement regularly.
(2) Long-term quotation procurement: For materials with high usage frequency and large consumption, the purchasing department selects manufacturers in advance, negotiates the long-term supply price, and notifies the requisitioning department to apply for procurement as needed after submission.
Article 8 Processing period of procurement business
The purchasing department shall classify and formulate the processing cycle of material purchasing operation according to the purchasing area, material characteristics and market supply and demand, and notify relevant departments for reference. If there is any change, it should be corrected immediately.
Section 2 Handling of Domestic Procurement Business
Article 9 Inquiry, price comparison and negotiation
(1) After receiving the purchase requisition (internal purchase), the procurement handling personnel shall, according to the urgency of the purchase requisition case, refer to the market situation, previous purchase records or materials provided by the manufacturers, and select more than three suppliers for price comparison or analysis before negotiation.
(2) If the specifications reported by the manufacturer are slightly different from the specifications of the purchased materials or are substitutes, the procurement handling personnel shall attach information to the purchase requisition and prove it. After being signed by the supervisor, they will first sign the opinions of the user department or the requisitioned department, and then submit them for verification.
(3) If the transaction practice is exceeded (for example, the minimum purchase quantity exceeds the purchase requisition), the procurement handling personnel shall indicate it in the inquiry record column of the purchase requisition after consultation, and submit it for verification after being signed by the supervisor.
(4) After sorting out the quotation materials of the manufacturers, the handling personnel conduct in-depth analysis and negotiate with the manufacturers by telephone and other contact methods.
(5) When the purchasing department receives an emergency procurement case contacted by the requisitioning department by telephone, the supervisor shall immediately designate the handling personnel to inquire and negotiate first. After receiving the requisition, it shall be handled in priority according to the general procurement procedures.
(6) For the procurement conditions that pass the trial operation inspection, the procurement handling personnel shall indicate the payment terms agreed with the manufacturer in the procurement application form for verification.
Article 10 Submission and verification
(1) After the purchasing agent completes the inquiry, he shall fill in the inquiry or negotiation results on the purchase requisition, draw up the delivery date and quotation validity period of the ordering manufacturer, and submit it for approval according to the authority of the purchase requisition after being audited by the supervisor.
(2) Purchasing approval authority
Article 1 1
(1) After receiving the approved purchase requisition, the purchasing agent places an order with the manufacturer, determines the delivery (arrival) date by telephone or fax, and requires the supplier to indicate the purchase requisition number and packaging method on the delivery note.
(2) If the goods are delivered in batches, the procurement handling personnel shall stamp the delivery in batches on the purchase requisition for identification.
(3) When purchasing temporary loans, the purchasing agent should stamp the temporary loan purchase stamp on the purchase requisition for identification.
Article 12 Progress Control and Transaction Liaison
(a) the domestic procurement department should be divided into three stages: inquiry, ordering and delivery, and the procurement progress should be controlled by the procurement progress control table.
(2) When the purchasing agent fails to complete the operation according to the established schedule, he should fill in the Response Sheet for Abnormal Progress, indicate the reasons for the abnormality and the scheduled completion date, and forward it to the purchasing department after verification by the supervisor, and formulate countermeasures according to the opinions of the purchasing department.
Article 13 Arranging Payment
(1) The Material Management Department will send the purchase requisition together with the Material Inspection Report (the material inspection report should be stamped on the Material Receipt if it is not filled), and send it to the Accounting Department before the next day after checking with the invoice. The accounting department should complete the payment procedures before closing the account. If the materials are received in batches, the accounting copy of the purchase requisition (internal procurement) must be sent to the accounting department after the first batch of materials is received.
(2) If the materials purchased internally need to be tested for trial operation, the signed part of the contract shall be paid according to the contract, and the unsigned part shall be paid according to the payment terms approved by the purchasing department.
(3) If supplementary payment is required, the requisitioning department will arrange payment according to the paid-in quantity.
(4) If there is any overpayment, payment can be made according to the paid-in quantity only after being confirmed by the supervisor; Otherwise, payment will only be made according to the ordered quantity.
Section 3 Handling of overseas procurement business (including import affairs and customs affairs)
Article 14 Inquiry, Price Comparison and Negotiation
(1) The outsourcing department sorts out the purchase requisition (outsourcing) according to the demand date and urgent parts, and makes an inquiry by telephone or fax according to the supplier information and referring to the market situation and previous inquiry records. However, due to special circumstances (exclusive manufacturing or agency), in principle, we should negotiate with more than three suppliers after inquiry, price comparison or analysis.
(2) When the specifications of the materials to be purchased are complex, the outsourcing department shall attach the important specifications of the materials submitted by the manufacturer and sign the opinions, and then the purchasing department shall confirm them.
Article 15 Submission and verification
(1) After the price comparison negotiation is completed, the outsourcing department fills in the purchase requisition (outsourcing) and works out the scheduled delivery date of the ordering manufacturer. , and send it to the purchasing department for verification according to the purchasing verification authority.
(2) examination and approval authority
1. If the purchase amount is less than ×× yuan (inclusive) of the total CIF USD price, it will be reviewed by the manager.
2. If the purchase amount is above RMB ××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××
(three) after the approval of the purchase case, the purchase quantity and amount change, and the requisitioning department shall re-submit for approval according to the examination and approval authority required for the changed purchase amount; However, if the revised approval authority is lower than the pre-approval authority, it should still be approved by the pre-approval authority.
Article 16 Orders and contracts
(1) After the purchase requisition (outsourcing) is approved, it will be sent back to the outsourcing department to place an order with the manufacturer and go through all the formalities.
(2) If it is necessary to sign a long-term contract with a supplier, the outsourcing department shall submit the signed and prepared long-term contract, and handle it after approval according to the purchasing approval authority.
Article 17 Progress control and exception handling
(1) The outsourcing department controls the progress of the outsourcing operation according to the purchase requisition (outsourcing) and the purchase control table.
(2) Every time the operation progress is delayed, the outsourcing department should take the initiative to make an abnormal progress and response list, record the abnormal reasons and response measures, and correct the progress accordingly, and notify the purchasing department.
(3) When the shipment date of the outsourcing case is delayed, the outsourcing department should take the initiative to contact the supplier to urge delivery, and open an abnormal progress response form to record the abnormal reasons and countermeasures, notify the requisitioning department, and handle it according to the opinions of the requisitioning department.
Article 18 Special application before import visa (after approval of purchase requisition (outsourcing))
(1) Application for importing machinery and equipment for special projects? When importing machinery and equipment for special projects, the outsourcing department should prepare all the documents for applying for the issuance of import licenses, and the application should also require the International Trade Bureau to stamp the import license with the stamp of no domestic production system and the seal of approval, so that the importer can apply to the customs for the import of special projects and pay taxes by installments.
(2) When the outsourcing department imports the items of weights and measures and management, it should prepare the quotation and other relevant materials before applying for the import license, and send them to the importing unit to apply to the government for approval of import.
Article 19 Import visa
After ordering the purchased materials, the outsourcing department shall immediately submit the purchase requisition (outsourcing) and related application documents to apply for a foreign exchange processing form (if the settlement of foreign exchange needs to be completed within one week, an emergency outsourcing case contact form needs to be added) and send it to the importing unit for visa application. The importer shall apply for a visa to the International Trade Bureau on the scheduled date and notify the outsourcing department when the import license is approved.
Article 20 Import insurance
(1) FOB, FAS and C & For the import cases with F conditions, the importer shall handle the import insurance according to the insurance scope indicated by the application (outsourcing) outsourcing department.
(2) The importer should mark the notarization bank designated by the insurance company on the requisition (outsourcing), so that when the import of goods must be notarized, the importer can contact the designated notarization bank for notarization.
Article 21 Import transportation
(1) For the import cases of FOB and FAS, when receiving the purchase requisition (outsourcing), the importing unit (shipping agent) should, in principle, select more than three shipping companies or contractors according to the port of shipment and the time limit of shipment, and refer to the shipping data, so as to flexibly ship the imported goods.
(2) The importer (shipping agent) will provide the name of the selected shipping company or contracted commodity to the import settlement agent, and list it in the letter of credit development application, which will be used as the terms of the letter of credit to instruct the shipper to ship.
(3) If the export port is remote or the user department is in urgent need, the outsourcing department should indicate on the requisition (outsourcing) to avoid specifying the shipping company in the letter of credit and entrust the consignor to arrange the shipment on its behalf.
Article 22 Import settlement
The importer shall handle the settlement of foreign exchange according to the date of intermittent letter of credit indicated in the requisition (outsourcing), and notify the outsourcing department to contact the supplier by express delivery after opening the letter of credit.
Article 23 Taxation
(1) tax exemption application and industrial certificate
1. If imported goods can apply for exemption from goods tax, the outsourcing department will apply to the tax office with the necessary documents after the import license is approved, and apply to the customs for exemption from goods tax after obtaining the approval letter.
2. Except for the goods imported duty-free with the certificate of the Industry Bureau of the Ministry of Economic Affairs, the outsourcing department should apply to the Industry Bureau of the Ministry of Economic Affairs for a certificate of non-plastic use after developing the letter of credit, so as to apply to the customs for paying import duties according to the industrial product tax rate.
(2) For the application for tax assessment and installment payment of special projects and outsourcing departments, the relevant documents of tax assessment shall be submitted to the customs before import, and the installment payment and guarantee formalities shall be handled after approval.
Article 24 Modification of import license and letter of credit
When the supplier cost company requests to modify the import license or letter of credit, the outsourcing department shall open the letter of credit, submit the application for modification of the import license, and submit the application documents for modification to the import affairs department for processing.
Article 25 Provision of Shipping Advice and Delivery Documents
(1) After receiving the supplier's notice about the name of the ship and the date of shipment, the outsourcing department shall immediately fill in the shipping notice and notify the requisitioning department, material management department and relevant departments respectively.
(2) When receiving the shipping and delivery documents from the supplier, the outsourcing department shall present the import license and related documents, and send the shipping document handling sheet to the importing unit for delivery endorsement.
(3) After the endorsement and delivery are completed, the outsourcing department shall submit the import license, delivery and other related documents, and handle the customs declaration and delivery with the Shipping Document Processing Sheet. (4) Application for Import Release Certificate: When importing the goods under management, the outsourcing department shall submit the necessary documents to the competent government department after receiving the shipping documents, and apply for import release certificate or import passport, and declare the goods accordingly.
Article 26 Import declaration
(1) After receiving the purchase requisition (subcontracting) and customs declaration documents, the customs department should fill in the import declaration form together with the customs declaration documents according to the conditions of trading, insurance and tax rate, entrust the customs broker to go through the customs declaration formalities, and at the same time issue a subcontracting arrival notice (including subcontracting material receipt) and send it to the material warehouse for picking.
(2) If the foreign exchange of imported goods is not settled, the importing unit (or the postal parcel is the general affairs department) shall, after receiving the arrival notice, find out the information such as the name and quantity, and confirm with the outsourcing department that it is necessary to pick up the goods before going through the customs declaration for picking up the goods. If it is priceless imported materials, compensation for transportation, return and replacement of materials. At the time of customs declaration, the customs department will issue a notice of subcontracting arrival (including the requisition form) to inform the receiving department to collect materials, and other materials and articles will be sent to the processing department for processing after the receiving department signs the contact form.
(3) Before paying the customs duties, the importer should apply for temporary loan payment after checking the customs duties and tax rates.
(4) If the tax rate estimated by the customs is not in conformity with that estimated by the importer, the importer shall immediately notify the outsourcing department to provide relevant information, lodge an objection to the customs in writing within 14 days after the customs check, apply for review, and apply for temporary loan mortgage to take delivery of the goods. The importer shall record the mortgaged delivery in the Import Customs Tracking Form to urge the cancellation of the mortgaged delivery.
(5) For the import cases of tax accounting, the importing entity shall handle the accounting according to the material requisition (outsourcing) and the necessary documents at the time of customs declaration, and record the accounting information in the Record Form of Tax Accounting Quota and the Control Form of Tax Accounting Quota.
(6) For the imported materials picked up by the ship, the importer shall complete the tax payment or accounting procedures before the goods arrive in Hong Kong, so that the ship can pick up the goods immediately after arrival in Hong Kong.
Article 27 Control of customs declaration progress
The customs department should divide it into five stages: customs declaration, customs clearance, tax assessment, tax payment and release, and use the tracking table of import customs declaration form to control the progress of customs clearance.
Article 28 Notarization
(1) The business departments of each company judge the material items (such as purchased bulk materials) according to the material import claim records and material characteristics, and notify the importing unit to go to the notary office together with the notary office when the materials enter Hong Kong.
(2) If the purchased materials are found to be damaged after customs clearance or arrival at the factory, the importer should contact the notary office for notarization after receiving the notice from the customs broker or the material warehouse.
(3) When the imported goods are notarized, the importing entity shall, after notarization, cooperate with the time limit for handling the claim, obtain the notarization report and distribute it to the relevant departments. ?
Article 29 Refund of foreign exchange
(1) When the outsourcing department judges that the remaining amount of the L/C cannot be shipped according to the shipment situation of imported materials, it should remind the importing unit when providing the customs declaration documents. After the imported materials are released and the import license is withdrawn, it will issue a L/C refund notice and send it to the Import Affairs Department for refund.
(2) If the refund amount is large, but the validity period of the letter of credit has not expired, the outsourcing department should ask the supplier for the original letter of credit and send it to the importer for refund.
Article 30 Claims
(1) When the outsourcing department receives the abnormal receiving report (material inspection report form or notarization report, etc.). ), you should immediately fill in the claim record form and submit the claim information to the claim processing department for processing.
(2) If the claim object is a shipping company or an insurance company, the importer shall handle the claim; When the supplier is the object of claim, the outsourcing department will handle the claim.
(3) After the claim case is closed, the claim record shall be submitted and filed according to the original procurement approval authority.
Article 31 Return or exchange of goods
(a) when the purchased materials need to be returned or exchanged, the outsourcing department shall promptly notify the importing unit to apply to the customs within the time limit prescribed by the government.
(2) The outsourcing department is responsible for re-export and import, and entrusts the exporting unit and the importing unit with cooperation in export and import visa, transportation and insurance declaration.
(3) The returned materials shall be imported in accordance with the relevant provisions of this section.
The fourth quarter price and quality review
Article 32 Price review and provision of market information
(a) the purchasing department should investigate the market and quotation of the main materials, and establish the manufacturer information as a reference for purchasing and price audit.
(2) The purchasing department should provide the market information of important material items proposed by various company departments in the enterprise as a reference for material inventory management and price verification.
Article 33 Quality review
Purchasing units should review the quality of materials used by enterprises (such as material selection and quality inspection). Article 34 When an abnormality is found in the abnormal handling review, the review department of the procurement unit shall immediately fill in the Procurement Affairs Opinions and Response Processing Form (or attach the submitted materials) and notify the relevant departments to handle it.