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A10VSO140ED/31R-PPB12N00

對于采購材料的數(shù)量也是管理者說購買多少就購買多少，并沒有按照審批的程序進行采購。再次，缺乏完善的存貨驗收入庫制度。工程機械類加工企業(yè)對于驗收入庫的存貨只能提供些數(shù)目報表，并沒有建立存貨入庫的相關(guān)臺賬，不利于進法的順利實施，直接影響到成本核算的準確性，加工企業(yè)的銷售策略和定價策略也不能順利的開展。般來說工程機械類加工企業(yè)僅僅將成本控制的工作職責交給財務(wù)部門來完成，并沒有認識到企業(yè)技術(shù)部門、業(yè)務(wù)等部門與成本控制工作之間有著緊密的聯(lián)系，也沒有充分考慮到有關(guān)成本控制體系中的核心問題。另方面工程機械類加工企業(yè)成本控制的主體是組織以及生產(chǎn)的組織人員，如果不能從實際加工產(chǎn)品的情況發(fā)來進行成本控制，只是憑借經(jīng)驗來進行工作的話，就會直接導致對加工產(chǎn)品的成本控制工作不夠面，降低了加工企業(yè)成本控制工作的水平。