摘要
制造企业是推动我国社会主义现代化和工业化的重要力量,基于流程管控的制造企业内部控制被广泛关注。采购与付款是制造企业生产经营流程的关键环节,在内部控制体系建设中需要着重改善。当前我国制造企业内部控制体系存在很多问题,需要采取措施优化采购与付款流程,分析能够改进的关键节点,推动制造企业经济效益的提高。
Manufacturing enterprisess is a very important to promote China＇s socialist modernization and industrialization, manufacturing enterprise internal control has been widespread concern based on flow control.Procurement and payment process is the key to manufacturing enterprise production and management.There are many problems of the current internal control system manufacturers, we need take measures to optimize the procurement and payment process, and analyze key nodes what can be improved to promote the economic efficiency of enterprises to improve manufacturing.
出处
《企业技术开发》
2016年第9期126-128,共3页
Technological Development of Enterprise
关键词
流程管控
制造企业
内部控制
供应链管理
process control
manufacturing Enterprise
internal control
supply chain management
