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财务管理专业澳大利亚论文指导

论文价格: 免费 时间:2014-10-31 10:30:49 来源:www.ukassignment.org 作者:留学作业网

清单项目

功率输电企业在日常商业活动中掌控着生产作业,维修,修补和材料消耗的过程。主要包括:电缆,高楼,绝缘体,分配,传动装置和材料的变电检修像电能表日常管理,建筑防火材料,材料消耗例如事故备件,航行消耗品。

电网建设在建工程企业,各种材料的技改项目,包括工程材料,设备和仪器的生产。
 
存货的财务管理是以价值链作为主要的供应为基础,以平衡库存材料为目的来利用效率和成本,提高材料的使用效率,使材料的价值最大化,来提高企业的管理效率和效果。
 
存货财务管理是库存材料在选择财务管理模式时的主要内容,使存货的财务管理系统进行库存工程材料的预算管理,价值管理,资金结算,分配,存货,废弃,损害等等包含在财务管理工作中;建立和完善库存明细分类帐;常规的核对,存货的库存清单和工程材料。
 
Inventory of financial management research (French eDF grid)
 
Inventory items 
 
Power grid enterprises in daily business activities, held in the process of production operation, maintenance, repair, or consumption of materials, materials. Mainly includes: wires, towers, insulator, distribution, transmission and substation maintenance with material such as watt-hour meter daily management, fire protection materials, consumption of materials, such as accident spare parts, running stores. [1]
 
Enterprise for power grid construction project under construction, technological upgrading projects of various materials, including engineering materials, equipment and instruments for production. 
 
Inventory of financial management based on value chain as the main line of supplies, the purpose of the balanced stock material use efficiency and cost, improve the efficient use of materials, maximizing the value of materials, improve the management efficiency and effectiveness of enterprises. [2]
 
Inventory financial management is the main content that the stock material in choosing the financial management mode, make inventory of financial management system, to carry out the inventory and engineering material of budget management, value management, fund settlement and inventory material acceptance, inbound, outbound, withdrawing, allocation, inventory, scrap, impairment and so on involved in financial management work; Establish and improve inventory subsidiary ledger; Regular reconciliation, inventory to the inventory and engineering materials. 
 
The present situation of the power grid enterprise stock supplies to financial management *
 
In early 2009, eRDF grid companies put forward "big logistics and distribution," schemes, power grid enterprises inventory of financial management mode of comparison has been a huge step forward, management mode by the county, city, province level 3 management into the city, the secondary management. , integration of city and county into cities and counties into big logistics financial management. [3]Stock supplies basic financial management is to stay in inventory, accounting for the goods money payment and check for inventory checking. 
 
Power grid enterprise inventory although financial management has realized the provincial, municipal secondary management, integration of city and county, the procurement by the city bureau unified contract logistics center, city bureau finance centralized payment. ERDF grid companies issued a "unified goods contract signing work plan, pointed out by the current centralized signing the sign system to pay system and signed system since the implementation of work pay work to further advance the contract system, finally realizes the sign system pay system, provincial company logistics center for material management mode change, inventory items of financial management mode is also facing changes. At present, the finance department on inventory and the planning phase of engineering materials management is lack, the value of inventory and engineering materials management is not enough careful, engineering materials of withdrawing management also need to be further strengthened. [4]
 
Inventory financial management mode of thinking 
 
Financial management pattern mainly divided into centralized model, decentralized model and mixed model, etc., all kinds of management pattern no quality good and bad, the key lies in whether suitable for enterprise's development needs. Therefore, when the choice, the financial management mode to follow incentive adaptability, sustainability, three basic principles. From the provincial company material management requirements analysis "centralized financial management model" is a grid enterprise stock supplies the conclusion of reasonable selection of financial management. Its biggest advantage is that can most effectively integrate, flexible scheduling limited resources, at the same time play management coordination effect, make the financial resources more reasonable configuration, improve the management benefit of power grid enterprises and market competitiveness. 
 
Based on the principle of centralized management, establish and improve the power grid enterprise inventory management system, and centralized management inventory goods, to ensure that the power grid enterprise inventory management that longitudinal penetration. 
 
City bureau department to manage inventory of financial management, provincial financial department just guiding role. Supplies the concentration of contract implementation, city bureau of finance department is responsible for the procurement contract review and payment. Only reserve the material warehouse on the level of city bureau, merge revocation of county rc material warehouse, build a unified logistics distribution system, the ground city bureau is responsible for the information management and scheduling. Accordingly, to city bureau of financial management accounting for inventory goods, the main responsibility of the revocation of the engineering material management of county bureau of finance groups abroad, material purchasing contract review and pay on the metro to the finance department. 
 
(1) the reasonable allocation of financial management responsibilities: to the provincial grid corporation as the unit supplies the concentration of contract implementation, provincial financial department responsible for the procurement contract review and provincial company unified payment. Province unified accounting company, all the accounting to financial Shared services center. 
 
Series sign unit pay the characteristics of the mode of financial management: power grid companies are currently grading management, goods are classified according to the municipal management, gradually by the classification of financial management mode gradually transition to a centralized financial management mode. By decentralized inventory management mode gradually transition to a centralized inventory management model, finally realize zero inventory. The stock material with financial management also from city bureau unified payment transfer to save company unified payment, pay "sign system. Intensive management is the basic orientation of the power grid enterprises improve efficiency and economic benefits. Centralized purchasing, unified payment is maximize the use of procurement scale advantage, reduce procurement costs and management costs, improve corporate profits. Centralized purchasing, unified payment has the following advantages: large quantities procurement generally can enjoy discounts, reducing transaction cost, reduce the purchase price, saving the cost of purchasing. Series sign system pay helps eliminate subsidiary layer upon layer set the phenomenon of the warehouse, to avoid the backlog of inventory, reduce capital takes up, make the inventory more rationalization. Comprehensive balance, library, reduce assault procurement on the cost and time delay; At a higher level control enterprise cash flow, is beneficial to improve the level of specialization, realize information sharing, resource complementarity. 
 
(2) inventory financial management problems setting up the organization structure in the process of implementation 
 
"A province a storehouse" stage, irrevocably city bureau logistics service center, unified management by the provincial company logistics service center, and to the city bureau of assigning distribution group. Irrevocably city bureau the finance department, the provincial financial department unified management, and to the city bureau of assigning financial group. Financial and logistics group in the same office. Province "phase of a storehouse stock supplies the concept of financial management will be changed, significantly improving the quality of accounting and accounting efficiency, strengthen risk control, at the same time, greatly reduce the amount of financial personnel construction financial Shared services center (financial factory) is the beginning of the financial transformation and change, transferring from accounting transactions for financial work center of gravity to lay a solid foundation for the center with value creation, to provide high performance model.
 
(3) the inventory of financial management in the process of the implementation of the division of responsibility range 
 
Set up logistics service center, center positioning for the provincial company institutions, city bureau set up logistics group, to establish vertical management mode. Provincial company through to the logistics service center procurement cost savings rate, KuCunShui equality index for performance evaluation. Logistics center by decomposing the indicators of foreign sent to metro to examine the logistics group. 
 
From the Angle of the micro power grid enterprise stock supplies to financial management 
 
Power grid enterprises with eRDF distribution company (France) based on inventory management concept, professional management, information such as comparative analysis 
 
At present most of French power grid enterprises with advanced foreign enterprises on the basis of the inventory management concept, professional management, information there is a large gap. In supply chain management system, the accurate demand forecasting and planning is the important basis of material purchasing and planning. France's power grid enterprise material purchasing demand plan, low accuracy, design changes, France electricity company, however, the accurate demand forecasting management throughout the entire procurement process, accurate to monthly and annual demand plan, more than 90% accuracy. French supplies power grid enterprises are using various cities, county to transport the goods according to their own needs require a lead to logistics cost is high, eRDF company has a set of orderly, the unification of the highly centralized reserves, big logistics and distribution management system, through accurate and demand plan implementation of uniform material delivery on time. French power grid enterprise material purchasing plan report, supplies bidding, contract signing is a certain time limit, the use of the material system level is not high. ERDF company with powerful information system as a support, to achieve real-time sharing of information. Which department to want what, how much, when can wait information collection and transmission accurately and timely. Workers in accordance with the division of labor action, let the demand department as soon as possible to get what you want. In addition, each inventory item code and warehousing date, all linked with information system data is valid, convenient management. Corresponding supplies management way restricts the financial management level, France's stock supplies with foreign advanced financial management enterprise financial management level has a large gap, so we learn the advanced experience, make constant progress. 
 
Declaration of participating in the procurement plan 
 
Case: 500 kv power transmission and transformation of XX station maintenance equipment purchase, the purchase of advanced infrared imager 1, the ministry of substation in the arrangement of the equipment plan amount is 200000 yuan, the finance department to sign the contract when found to buy advanced infrared imager need 383500 yuan, contract price schedule overruns in value 183500 yuan. Because the equipment has been in the provincial company purchase bidding, the finance department personnel are found in overruns, agree to sign the contract whether to sign a contract, the finance department in a dilemma. Sign the contract, the project overruns; Do not sign a contract can create corporate defaults, both wrong. From the above case shows that when filing in material requirements planning, the finance department needs to step in, wait until the found problems purchasing items, it is too late. 
 
To establish perfect management system on time and accurate demand planning, reduce inventory pressure hysteresis, improve the efficiency of materials. For the development of power grid enterprises, to improve the financial management level, ensure the accuracy of material requirements planning and forward-looking, should increase the joint of the annual budget and material plan, from the perspective of the company, guidance materials demand planning. Inventory of financial managers should stand at the height of strategy formulation, thus ensure the annual budget and the seriousness of the production plan, thus can reasonably the material demand plan arrangement. Second, within the scope of the annual budget, by building the inventory calculation model, calculate the optimal order quantity and cycle, refined material demand plan and provide data for plan adjust. Big logistics distribution management mode, will add amplitude to reduce storage costs, so the shipping cost. In order to solve the big distribution management cost of growth, avoid transfer between material management cost, from the perspective of financial management, must arrange transportation cost. Through to the company, suppliers bear the freight transportation vehicles and access to third party service under a variety of ways, such as the burden of cost calculation, so as to select the best scheme.

Material internal control system in order to perfect the production department, material department and finance department for scrap materials management responsibilities. Through the material scrap technical appraisal, according to the degree of renewable materials for heavy classification, and the loss of goods deducted before income tax declaration and other means to reduce scrap materials, idle supplies cleaning. Power grid construction in recent years, with the grid enterprises has expanded year by year, the overhaul, project construction, technical transformation projects increasing, due to the procurement requirements planning is not accurate, due to reasons such as the design changes over a large amount of project balance goods or materials. Due to various historical reasons, the enterprise also stored in a warehouse inventory for a large number of long-term backlog in the warehouse project materials. At the same time, due to technical updates, the return materials, can be used for business but has obsolescence and other supplies to form idle materials in large quantities, resulting in the phenomenon had not idle stock materials. The stock material for financial managers, profit is the water in sponge. If you want to create more profits, have to squeeze the last drop of water in sponge. Idle material disposal, enterprises will be able to get the "dig" a lot of benefits. Enterprise can be set about from "gold rush" in the idle material disposal, implements used for spare materials for "treasure", to explore the idle supplies "gold content", searching for profit growth point ". Strengthen the withdrawing of formalities and secondary storage the authenticity of the audit. For completed project material withdrawing, its building reuse project identification, to improve the efficiency of material use. Power transmission and transformation project in the nail for material purchasing list is in accordance with the design institute to provide the number of purchasing, construction and settlement are mostly not to the actual use of armor for checking the authenticity of the material. Most engineering materials directly to the construction site, in after the completion of the project, as a result of material no audit, which provided by the construction units did not return the surplus. Therefore, power grid enterprises in construction settlement, increase the materials which provided by the audit, strengthen the management of material withdrawing money. 
 
"A province a storehouse" phase inventory of informatization level of financial management requirements. To establish a unified information management system, strengthen material management module and financial management module of the fusion, ensure supplies, inventory allocation and timeliness of information transmission. Curing stock material in the system of financial management process, make financial personnel can fully get to relevant information in time, enhance the level of financial management decisions.
 
LCC evaluation method, is introduced to the purpose of the best equipment to use full life cycle cost; Adopt strategic procurement, to reduce costs, improve the efficiency of purchasing, promoting technology and unified, reduce operation maintenance cost. Power grid enterprises XX220 kv power transformer station supplies estimate value of 90 million yuan, the tender after the actual amount is 70 million yuan, save a lot of money. Financial participation material bidding. 
 
Case: problems encountered in the contract execution: cable is installed after the mode and the material payment terms to pay, distribution network engineering can't pay a lot of materials. The finance department is to perform the contract or in accordance with the logistics center application for payment? I think the contract is agreed by both parties, in when signing a contract, the manufacturer has not disputed the contract, the contract has the legal effect, shouldn't think that the terms of the contract is unreasonable, for our payment. Solution is to sign a supplementary agreement or waiting for project operation mode. The finance department must stick to their duties, avoid auditing risk and other responsibilities. 
 
First primary financial management work is a good account management, and logistics departments to do a good job of reconciliation, do ZhangZhang. Use of materials information system to strengthen the engineering materials and raw materials accounting and reconciliation. Loading and unloading, outbound logistics center through the materials information system to deal with, transfers, and withdrawing after business can automatically generate the corresponding financial vouchers, financial personnel can directly find the corresponding business accounts in the system, due to the document flow from the past is not timely supplies produced by zhang do not agree with CaiWuZhang phenomenon, greatly improving the material and the timeliness and accuracy of the financial reconciliation. Use information management system platform and physical identification technology, such as the stock material curing operations standards and business process, to ensure that the inventory account card content.#p#分页标题#e#
 
Conclusion 
 
Inventory of financial management is not the finance department independent work, involves the supplies department, engineering construction, production technology, the ministry of the transmission, substation, power distribution and the construction unit, need to various units of mutual cooperation. By the finance department alone is not possible to do inventory management. Zero inventory management is a kind of reasonable plan and arrange business inventories, prompted in material purchasing, production and distribution of each link is in constant motion and constant flow state of a new type of management mode. Power grid enterprises have gradually realize the importance of zero inventory management thoughts. Relegation inventory levels can not only reduce the inventory of funds utilization, but also from all levels to reduce costs, improve the management level to enhance the competitiveness of the enterprises, and improve the level of profits, enhance the turnover of funds. Indeed if you want to make the enterprise inventory is reduced to as low as possible, have to pay a heavy price and long-term efforts. Power grid enterprise materials used mainly in engineering construction and maintenance, in addition to emergency supplies, most of the goods is not to need to stock in the warehouse.
 
Reference
 
"About Wellington – Facts & Figures". Wellington City Council. Retrieved 5 August 2008.
"Wellington City Council Annual Plan 2007–2008". Retrieved 5 August 2008.[dead link]
"Subnational Population Estimates: At 30 June 2013 (provisional)". Statistics New Zealand. 22 October 2013. Retrieved 4 November 2013. Also "Infoshare; Group: Population Estimates - DPE; Table: Estimated Resident Population for Urban Areas, at 30 June (1996+) (Annual-Jun)". Statistics New Zealand. 19 November 2013. Retrieved 28 November 2013.
"2014 Quality of Living Worldwide City Rankings - Mercer Survey". www.mercer.com. 19 February 2014. Retrieved 11 April 2014.
 
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