A purchase order is a practical purchase order plan formulated by an enterprise according to the material use plan and actual capacity of the product and related factors, and delivered to the supplier for implementation. During the implementation process, attention should be paid to tracking the order, so that the enterprise can purchase the goods needed by the enterprise from the purchase environment, and deliver qualified products to the production department and the demand departmentraw materialandparts。
In addition, the purchase order determines whether the ordered materials are stored in inventory or directly consumed upon receipt.
The purchase order must be approved.
The purchase order is the starting point of inventory flow in the purchase business. It is the key to record the circulation path of enterprise logistics in detail and accumulate the operation information required for enterprise management decisions.Through it, you can directlysupplierOrder and query the receipt status and order execution status of the purchase order. Through the associated tracking of the purchase order, the processing process of the purchase business can be seen at a glance.
Order splitting method
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The first goal of the purchase business is to meet the requirements formaterielThe second is to reduce costs, and the third is quality, which is a prerequisite for the purchase business to occur and must be met.staypurchasing management There is also an important management content in, that is, how to doInternal controlBecause procurement is often the department that spends the most money in an enterprise, and the internal control is not good, which ultimately affects the cost and quality of products.
Order allocation is a core issue and also a difficult problem in purchase management, because order splitting requires a comprehensive balance between internal and external relationships to achieve the purchase business goals, while strengthening internal control.Suppose you purchase N tons of a material and have three suppliers ABC. How can you divide the purchase quantity among three suppliers?I purchase and supply[1]It's interesting to learn some practices of enterprises recently, which is worth learning from.
80/20 method.Most of them are given to enterprise A (for example, 80%), and a small part of them are given to other enterprises B, or enterprises B and C;The advantage of this is that the majority of the order quantity is given to A, which can obtain batch economic discounts and lower costs.B. As a supplier of cultivating relationships, C can quickly supplement when A has problems, which is equivalent to a large backup supplier and can avoid supply interruption.
This operation mode has a problem of internal control. Which company will get the maximum purchase quantity?How to determine the purchase price when purchasing different quantities for different suppliers?Suppliers can obtain the maximum purchase quantity through public relations with the purchase decision-maker, while suppliers with small supply can also obtain good purchase price through public relations. Because the quantity is different, the price and the purchase quantity cannot be completely compared.In fact, both large and small suppliers have room to play.
Solution: determine the priority suppliers and backup suppliers through supplier evaluation, and clarify the principle of allocation proportion of main suppliers and backup suppliers to reduce the first level of internal control (however, this requires regular evaluation to be operated by the evaluation team);The second level of internal control, which only refers to the market price, is difficult to internal control;Maybe internal control can be strengthened by assessing the KPI of the whole department of the procurement personnel, such as the amount of annual procurement cost reduction.
Split method.Some enterprises adopt the policy of equal distribution: purchase orders are divided equally among three suppliers. This is a very simple processing principle, which is easy to operate and check.
Operation process: the purchase quantity is divided equally among three suppliers.On the basis of understanding the market price, negotiate the price with three suppliers. Take the lowest price of three suppliers and ask the other two suppliers to reach the lowest price (because other suppliers can reach the price, it is reasonable to ask you to reach the price);The strategy in the negotiation is: "Supplier A has already achieved 10 yuan, and you should also be able to achieve 10 yuan."When the negotiation with B was proper, the three suppliers signed the contract together, and the price of the three suppliers could be seen by everyone. There was a certain degree of transparency, which proved that it was not a price cutting strategy.This kind of negotiation can only be conducted for one round at most, and suppliers will not be repeatedly required to lower prices.Suppliers with high bids get orders late. If prices are not reduced, it is also possible to lose orders.
Strategic analysis: the reason for this is to strengthenInternal control。There are two main points in the internal control of purchase: one is to determine which supplier can be shortlisted as a qualified supplier, and the other is how many orders are divided.The qualified suppliers areproduct development Department determined, one-off;Order splitting is frequent and is the focus of internal control.If the principle of equal distribution is adopted, the order distribution will be transparent. Suppliers do not need public relations, which can reduce public relations costs and eliminate an internal control problem in order quantity distribution.Secondly, the three suppliers are required to achieve the lowest price and eliminate the internal price control problem.If suppliers rely on their strength in terms of quantity and price, and do not need public relations, then becoming a qualified supplier of an enterprise also depends on their strength. Even if the internal control problem in the first aspect (becoming a qualified supplier) cannot be completely eliminated, it does not matter. After all, it is only a one-time event.
It seems that this seemingly bad order splitting strategy (not availableEconomies of scale）And profoundInternal controlAdvantage is also a good strategy.Of course, enterprises applying this strategy have not yet standardizedSupplier managementIf there is standardized supplier management, it is worth discussing whether this is a good strategy.
control logic
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Although the system will automaticallyProcurement planGenerate purchase orders, but in actual work,buyerIt is often necessary to update some contents in the purchase order.In order to strengthen control, there is no doubt that this update job needs to be managed more carefully and deeply.What business logic will be triggered by updating some content in the purchase order?The author makes an analysis based on his own understanding.I hope this analysis report can help you understand the document update operation more deeply.
Relationship with basic product information table
Many contents in the purchase order are obtained from the basic product information table.Such as product specification description, product measurement unit, product packaging requirements, etc.Sometimes enterprises may need to update this information on purchase orders according to actual needs.As beforesupplierThe raw materials were delivered in packages of four.Now, for some reasons, such as the requirements of the production line, enterprises need to change the package quantity to 3 packages or 5 packages.At this time, you can make changes in the packing description of the purchase order.Is the change finished after saving?In fact, there is a business logic behind this.That is, the packaging information, product specifications, etc. belong to the basic information category of the product.After making changes on the purchase order, do you want the purchase order to update the content in the basic product information table while saving the update?Or just update on the purchase order?
The way to use is mainly determined by the nature of the enterprise's business.If the update is only a temporary adjustment, there is no need to update the basic product information.However, if the update is permanent and the packaging method will be used in the future, the content in the basic product information table needs to be updated while the purchase order is updated.However, the content in the basic product information table is sensitive after all. If you want to update the content in the basic product information table through order association, you must comply with some business logic control rules.Specifically, there are three aspects.
1. In the product information table
It must be specified that a field can be changed by other documents.This is mainly to ensure data consistency.Because in an enterprise, the basic information such as raw materials is often not established by purchasers, but by research and development departments.Therefore, the R&D department has the right to change those contents by other personnel.In this way, when other departments change some content through other documents, it is easier to track as the owner of product information.In practical work, the author suggests that enterprise users can let other employees change some content that is not very relevant, such as packaging methods, to reduce the workload of information establishment personnel.However, for some key parameters, such as raw material inspection standards, raw material specifications and other fields, it is better to establish and change them.
2. The user needs to have the permissions corresponding to this table
If inERP systemThere is an exclusive permission in the permission design.If a user makes this restriction, the information he creates may only be changed by himself.Other users have no right to modify.If this restriction exists, other users cannot update the basic product information table through purchase orders and other related documents.
3. Control in purchase order
In actual work, there may be two situations: update required and update not required.Whether it is necessary to update the content of the basic product information tablebuyerJudge according to the actual situation.For this reason, the system will judge after the purchase order update user presses Save.Whether the changed content involves the content in the basic product information table.If it is involved and the basic product information table specifies that this field can be changed, the system will prompt the user whether to synchronize this update to the basic product information table.If the user selects Yes, the update will be synchronized to the basic product information table.If No is selected, it will only be updated on the purchase order, and will not involve the basic product information table.
That is to say, the content in the basic product information table can be updated by the purchase order only when the above three conditions are met at the same time.In the project promotion, the suggestion for users is that this function should be used with caution.For some highly shared informationupdate cascade To save the workload of data maintenance.However, for some highly technical data, it is better to adopt the system of specially assigned maintenance and responsibility.
Relationship with product price information table
In addition to changing the basic product information such as packaging information in the purchase order,buyerThe most important change is the purchase order price.This purchase order price is in purchaseOrder managementIs another sensitive field.In order to ensure the security of enterprise funds, purchase orders take more control measures on updating this field.
1. Purchase order price update
First of all, the purchase order will control whether the purchaser has this permission to change the purchase price and how much the change is.Some enterprises control the purchase price strictly, and ordinary purchasers cannot change the purchase price.Because the price in the purchase order will be automatically brought out from the supplier's product price list.In other words, the default price is the price negotiated with the supplier.If price change is required, it must be completed by the purchase manager.Some enterprises are relatively relaxed,buyerYou can change the price of a purchase order, but there is a limit to its range.If the standard price of a raw material is 10 yuan, the purchaser can modify the purchase price within 1%.That is to say, its directionsupplierWhen purchasing, the maximum right to modify the price is only 11 yuan.If the price exceeds this value, it needs the authorization of the purchase manager or other personnel.It can be seen that the accuracy of the purchase order price can be greatly improved by controlling the permission of the purchase price field itself.Evidently eliminate the collusion between purchasers and suppliers.
2. Impact of PO price update on other data tables
Will the price update of the purchase order affect other related tables?The related tables here mainly include two data tables: the product price information table and the product supplier price information table.The planned price of the product is defined in the product price information table;The product supplier price information table defines the specific price information of a supplier.They are connected with each other.For example, the product supplier price information table will inherit the price in the product plan price table by default.When a purchase order is created, its price is from the product supplier price information table by default.If there is no corresponding data in this table, it will use the content in the product plan price table.Now, conversely, if the purchase ordermaterielWill the price change update the contents in the above tables?
In the implementation of the project, the first suggestion to users is that it is better not to update the information in these two basic price lists through purchase orders.If the content in the product plan price list or the supplier price information list changes, it is better to change it through an independent change document.This is mainly due to the consistency of data.It is also easy for subsequent query tracking.If cascade update is performed in the purchase order, it is difficult to query this change record in the future.Although this will increase the workload of data maintenance.However, it can maintain the consistency of data. The author believes that this transaction is worth it.
Relevant suggestions
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The second suggestion given by the author to users is if the supplier's price changes very frequently.Just like a period of time ago, the price of raw materials changes almost every month.In this case, if you need to change the content of the supplier price information table every time the price changes, it will obviously become a lot of work.Changing the price of the purchase order every time is not conducive to the management of the purchase order.In this case, if the market price of raw materials changes frequently, the author suggests that the enterprise user can let the purchase order change the supplier price information table, but the cascade update is limited to this, and cannot change the basic product price table.Because the basic product price list is not only related to the purchase order or supplier price list;And stillPlanned costSource of calculation.The product planning cost must be stable for a period of time.If it also fluctuates with the market price, it is not conducive to the planning cost andactual costComparative analysis of.Therefore, under no circumstances can the information in the basic product price list be updated through the purchase order or purchase order change order.It can only be updated through independent documents.
Moreover, the price information in the product standard price list cannot be changed frequently.It is better not to change it more frequently than once a month.Otherwise, the planned cost will be unstable.It is not conducive to subsequent statistical analysis.At the same time, it will also increase the maintenance workload.For example, the author has a customer whose planned price of raw materials is adjusted once a quarter even in the market environment with frequent price changes.
Since the price update in the purchase order involves three levels of price list information, the update control will be more strict.Among the multiple ERP projects maintained by the author, the most frequently used control methods are as follows:
1. For purchase order control,buyerThe price can be changed.However, the changed price cannot exceed the price in the supplier's basic price list.That is to say, the purchaser is allowed to reduce the purchase price, but not to increase it.In addition, the system will have an analysis report of the actual price of the purchase order and the supplier price information table, which is used to evaluate the purchasers.
2. Generally, the purchase order price update will not update the content in other basic price tables.At most, you can only change the price information in the supplier price list.
