摘要
报废存货在每个物资企业都可能存在。为使报废存货处置工作更加规范、合理,便于操作,就必须建立健全处置机制,理顺操作流程;建立报废存货鉴定估价专家组,进行权威性的鉴定估价;制定完善报废存货处置操作程序,细化操作流程及方式方法;报废存货处置情况与各单位经济责任制考核挂钩;推行框架审批制度,简化审批手续;加大对积压物资的处置力度,减少报废。在规范运作的前提下,可以采取建立处置对象信息库、采用网上询比价方式调查了解处置信息、定向处置、小范围的竞价拍卖处置等策略。
Inventory write-off occurs probably in each material supply enterprise.To make the work more standardized,more proper and easier to operate,such measures should be taken as follows: handling mechanism must be established soundly to put operational process in order;there should be an evaluation panel who would make a authoritative evaluation on inventory write-off;running procedures for handling write-offs should be completed to refine each process and its ways and means;work performance should be connected with every unit's system of economic responsibility;based on standard operation,the author advocates taking corresponding strategies such as setting up information base for disposal objects,inquiring disposal information in price parity manner on line,and handling specifically or through bidding in a small range,etc.
出处
《江汉石油职工大学学报》
2011年第6期101-102,105,共3页
Journal of Jianghan Petroleum University of Staff and Workers
关键词
规范运作
报废存货
处置
效益最大化
Standard Operation
End-of-Life Inventory
Handling
Maximizing the Benefits
