大型集团ERP系统内控及业务流程.doc

SelectionParagraphFormatLineSpacingLinesToPointsSelectionParagraphFormatLineSpacingLinesToPointselectionParagraaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaa phFormatLineSpacingLinesToPointsSelectionParagraphFormatLineSpacingLinesTSelectionParbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbagraphFoLineSpacingLinesToPointsSelectionParagraphFormatLineSpacingLinesToPointse11111111111111111111111111111111lectionParagraphFormatLineSpacingLinesToPointsSelectionParagraphFormatLineSpacingLinesToPoctionParagraphFormatLineSpaci2222222222222222222222ngLinesToPoints2SelectionParagraphFormatLineSpacingLinesToPointsSelectionParagraphFormatLineSpacingLinesToPointselectionParagraphFccccccccccccccccccccccccccccccccccccccccccccccccccccccccormatLineSpacingLinesToPointsSelectionParagraphFormatLineSpacingLinesT

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目 录

1 KL 营销分公司业务流程图................................................................................................................................6

功能域：采购管理.................................................................................................................................................6

1.1 采购业务流程................................................................................................................................................8

功能域：采购管理.................................................................................................................................................8

1.1.1

采购业务流程

.........................................................................................................................................9

功能域：采购管理...............................................................................................................................................13

1.1.2.1.2 采购退货（当月退发票）业务流程描述............................................................................................ 14

2、营销财务部对分公司不同类型的采购退货进行分开统计，针对不同退货类型分类开发票，具体为：

⑴采购收货单（包括蓝字与红字）开蓝字采购发票;⑵ 采购退回单退发票开红字发票冲原蓝字发票，然

后根据退货后余额重新开蓝字发票；⑶采购退回单折让证明开红字发票。.................................................15

3、以上处理方式分公司采购收货单汇总表避免出现负数。..........................................................................15

1.1.2.2 采购退货（总部未开发票）处理业务........................................................................................................ 15

1.1.2.2.1 采购退货（总部未开发票发票）业务流程图.....................................................................................15

功能域：采购管理...............................................................................................................................................15

1.1.2.2.2 采购退货（当月退发票）业务流程描述............................................................................................ 18

功能域：采购管理................................................................................................................................................23

1.1.2.4.2 采购退货（折让证明方式）业务流程描述........................................................................................ 26

说明：根据财务制度营销总部收到折让证明时开红字发票。.......................................................................26

1.1.3

采购暂估业务处理

...............................................................................................................................28

1.1.3.1 采购收货当月暂估处理...............................................................................................................................28

1.1.3.1.1 采购收货当月暂估处理业务流程图.................................................................................................... 28

1.1.3.1.2 采购收货当月暂估处理业务流程描述................................................................................................ 29

SelectionParagraphFormatLineSpacingLinesToPointsSelectionParagraphFormatLineSpacingLinesToPointselectionParagraaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaa phFormatLineSpacingLinesToPointsSelectionParagraphFormatLineSpacingLinesTSelectionParbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbagraphFoLineSpacingLinesToPointsSelectionParagraphFormatLineSpacingLinesToPointse11111111111111111111111111111111lectionParagraphFormatLineSpacingLinesToPointsSelectionParagraphFormatLineSpacingLinesToPoctionParagraphFormatLineSpaci2222222222222222222222ngLinesToPoints2SelectionParagraphFormatLineSpacingLinesToPointsSelectionParagraphFormatLineSpacingLinesToPointselectionParagraphFccccccccccccccccccccccccccccccccccccccccccccccccccccccccormatLineSpacingLinesToPointsSelectionParagraphFormatLineSpacingLinesT

oPoctionParagra

SelectionParagraphFormatLineSpacingLinesToPointsSelectionParagraphFormatLineSpacingLinesToPointselectionParagraaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaa phFormatLineSpacingLinesToPointsSelectionParagraphFormatLineSpacingLinesTSelectionParbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbagraphFoLineSpacingLinesToPointsSelectionParagraphFormatLineSpacingLinesToPointse11111111111111111111111111111111lectionParagraphFormatLineSpacingLinesToPointsSelectionParagraphFormatLineSpacingLinesToPoctionParagraphFormatLineSpaci2222222222222222222222ngLinesToPoints2SelectionParagraphFormatLineSpacingLinesToPointsSelectionParagraphFormatLineSpacingLinesToPointselectionParagraphFccccccccccccccccccccccccccccccccccccccccccccccccccccccccormatLineSpacingLinesToPointsSelectionParagraphFormatLineSpacingLinesT

oPoctionParagra

1.1.3.2 采购暂估单到冲回处理...............................................................................................................................30

1.2.1.1.1 正常商品销售业务流程图.................................................................................................................... 33

功能域：销售管理................................................................................................................................................33

1.2.1.1.2 正常商品销售业务流程描述................................................................................................................ 35

说明：1、销售出库单当月有效，过期作废；..................................................................................................36

2、月底开单未提部分必须红字冲回；.............................................................................................................36

1.2.1.2 委托代销业务............................................................................................................................................... 36

1.2.1.2.1 委托代销业务流程图............................................................................................................................ 36

功能域：销售管理................................................................................................................................................36

1.2.1.2.2 委托代销业务流程描述........................................................................................................................ 38

说明：委托代销业务结算时可以通过修改发票单价（或金额）进行价格调整；........................................39

1.2.1.3 自营店销售业务........................................................................................................................................... 39

1.2.2.1 销售退货审核流程....................................................................................................................................... 46

1.2.2.1.1 销售退货财务退货类型审核流程图.................................................................................................... 46

功能域：销售管理...............................................................................................................................................46

1.2.2.1.2 销售退货（当月退发票）业务流程描述............................................................................................ 48

2、以上处理方式分公司采购收货单汇总表避免出现负数。.........................................................................49

1.2.2.2 2000 年业务销售退货业务流程................................................................................................................... 49

SelectionParagraphFormatLineSpacingLinesToPointsSelectionParagraphFormatLineSpacingLinesToPointselectionParagraaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaa phFormatLineSpacingLinesToPointsSelectionParagraphFormatLineSpacingLinesTSelectionParbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbagraphFoLineSpacingLinesToPointsSelectionParagraphFormatLineSpacingLinesToPointse11111111111111111111111111111111lectionParagraphFormatLineSpacingLinesToPointsSelectionParagraphFormatLineSpacingLinesToPoctionParagraphFormatLineSpaci2222222222222222222222ngLinesToPoints2SelectionParagraphFormatLineSpacingLinesToPointsSelectionParagraphFormatLineSpacingLinesToPointselectionParagraphFccccccccccccccccccccccccccccccccccccccccccccccccccccccccormatLineSpacingLinesToPointsSelectionParagraphFormatLineSpacingLinesT

oPoctionParagra

SelectionParagraphFormatLineSpacingLinesToPointsSelectionParagraphFormatLineSpacingLinesToPointselectionParagraaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaa phFormatLineSpacingLinesToPointsSelectionParagraphFormatLineSpacingLinesTSelectionParbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbagraphFoLineSpacingLinesToPointsSelectionParagraphFormatLineSpacingLinesToPointse11111111111111111111111111111111lectionParagraphFormatLineSpacingLinesToPointsSelectionParagraphFormatLineSpacingLinesToPoctionParagraphFormatLineSpaci2222222222222222222222ngLinesToPoints2SelectionParagraphFormatLineSpacingLinesToPointsSelectionParagraphFormatLineSpacingLinesToPointselectionParagraphFccccccccccccccccccccccccccccccccccccccccccccccccccccccccormatLineSpacingLinesToPointsSelectionParagraphFormatLineSpacingLinesT

oPoctionParagra

1.2.2.2.1 2000 年业务销售退货业务流程图.......................................................................................................49

功能域：销售管理、仓存管理............................................................................................................................49

1.2.2.2.2 2000 年业务销售退回业务流程描述...................................................................................................51

①

2、退货时退货申请上必须注明属于 2000 年的销售业务；............................................................................52

1.2.2.3 未开发票销售退货业务流程.......................................................................................................................52

说明：需售后定级退货产品销售出库单仓位录入售后待验仓，不需定级的录入中转仓。........................54

1.2.2.4 退发票方式销售退货业务流程...................................................................................................................54

1.2.2.4.1 退发票方式销售退货业务流程图........................................................................................................ 54

1.2.2.5.2 折让证明方式售退回业务流程描述.................................................................................................... 58

说明：需售后定级退货产品销售退回单仓位录入售后待验仓，不需定级的录入中转仓。........................58

1.2.2.6 需定级销售退货处理业务流程...................................................................................................................59

1.2.2.6.1 需定级销售退货处理业务流程图........................................................................................................ 59

功能域：仓存管理................................................................................................................................................59

1.2.2.6.2 需定级销售退货处理流程描述............................................................................................................ 61

2、退回以正品入售后待验仓，定级后以新的定级品入中转仓；..................................................................61

3、所有售后待验仓产品视为待处理品，不能直接销售；..............................................................................61

4、通过凭证模板可以将定级后形成的价格差异由库存商品转入销售费用；..............................................61

1.2.3

销售换货处理流程

...............................................................................................................................62

SelectionParagraphFormatLineSpacingLinesToPointsSelectionParagraphFormatLineSpacingLinesToPointselectionParagraaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaa phFormatLineSpacingLinesToPointsSelectionParagraphFormatLineSpacingLinesTSelectionParbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbagraphFoLineSpacingLinesToPointsSelectionParagraphFormatLineSpacingLinesToPointse11111111111111111111111111111111lectionParagraphFormatLineSpacingLinesToPointsSelectionParagraphFormatLineSpacingLinesToPoctionParagraphFormatLineSpaci2222222222222222222222ngLinesToPoints2SelectionParagraphFormatLineSpacingLinesToPointsSelectionParagraphFormatLineSpacingLinesToPointselectionParagraphFccccccccccccccccccccccccccccccccccccccccccccccccccccccccormatLineSpacingLinesToPointsSelectionParagraphFormatLineSpacingLinesT

oPoctionParagra

SelectionParagraphFormatLineSpacingLinesToPointsSelectionParagraphFormatLineSpacingLinesToPointselectionParagraaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaa phFormatLineSpacingLinesToPointsSelectionParagraphFormatLineSpacingLinesTSelectionParbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbagraphFoLineSpacingLinesToPointsSelectionParagraphFormatLineSpacingLinesToPointse11111111111111111111111111111111lectionParagraphFormatLineSpacingLinesToPointsSelectionParagraphFormatLineSpacingLinesToPoctionParagraphFormatLineSpaci2222222222222222222222ngLinesToPoints2SelectionParagraphFormatLineSpacingLinesToPointsSelectionParagraphFormatLineSpacingLinesToPointselectionParagraphFccccccccccccccccccccccccccccccccccccccccccccccccccccccccormatLineSpacingLinesToPointsSelectionParagraphFormatLineSpacingLinesT

oPoctionParagra

1.3.1.1 分公司内部库存调拨业务流程...................................................................................................................66

1.3.1.1.1 分公司内部库存调拨业务流程图........................................................................................................ 66

功能域：仓存管理................................................................................................................................................66

1.3.1.1.2 分公司内部调拨业务流程描述............................................................................................................ 68

1.3.1.2 分公司间调拨调出方业务流程...................................................................................................................69

1.3.1.2.1 分公司间调拨调出方业务流程图........................................................................................................ 69

功能域：采购管理、仓存管理............................................................................................................................69

1.3.1.2.2 分公司间调拨调出方业务流程描述.................................................................................................... 71

1.3.1.3 分公司间调拨调入方业务流程...................................................................................................................72

1.3.1.3.1 分公司间调拨调入方业务流程图........................................................................................................ 72

1.3.2

售后换货业务流程

...............................................................................................................................74

2、其他出库单需要注明出库类型为售后换货，已便于凭证模板及报表数据采集；..................................76

1.3.2.2 三包机补差处理业务流程...........................................................................................................................76

1.3.2.2.1 三包机补差处理业务流程图................................................................................................................ 76

功能域：仓存管理................................................................................................................................................76

1.3.2.2.2 三包机换货价差业务流程描述............................................................................................................ 77

1.3.2.3 三包机换货处理业务流程...........................................................................................................................78

1.3.2.3.1 三包机换货处理业务流程图................................................................................................................ 78

功能域：仓存管理................................................................................................................................................78

1.3.2.3.2 三包机换货业务流程描述.................................................................................................................... 79

说明：该调拨单同时相当于一张出库单与一张入库单。................................................................................80

1.3.2.5.2 周转机售后领用业务流程描述............................................................................................................ 85

2、其他出库单需要注明出库类型为售后换货，已便于凭证模板及报表数据采集；..................................85

SelectionParagraphFormatLineSpacingLinesToPointsSelectionParagraphFormatLineSpacingLinesToPointselectionParagraaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaa phFormatLineSpacingLinesToPointsSelectionParagraphFormatLineSpacingLinesTSelectionParbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbagraphFoLineSpacingLinesToPointsSelectionParagraphFormatLineSpacingLinesToPointse11111111111111111111111111111111lectionParagraphFormatLineSpacingLinesToPointsSelectionParagraphFormatLineSpacingLinesToPoctionParagraphFormatLineSpaci2222222222222222222222ngLinesToPoints2SelectionParagraphFormatLineSpacingLinesToPointsSelectionParagraphFormatLineSpacingLinesToPointselectionParagraphFccccccccccccccccccccccccccccccccccccccccccccccccccccccccormatLineSpacingLinesToPointsSelectionParagraphFormatLineSpacingLinesT

oPoctionParagra

SelectionParagraphFormatLineSpacingLinesToPointsSelectionParagraphFormatLineSpacingLinesToPointselectionParagraaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaa phFormatLineSpacingLinesToPointsSelectionParagraphFormatLineSpacingLinesTSelectionParbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbagraphFoLineSpacingLinesToPointsSelectionParagraphFormatLineSpacingLinesToPointse11111111111111111111111111111111lectionParagraphFormatLineSpacingLinesToPointsSelectionParagraphFormatLineSpacingLinesToPoctionParagraphFormatLineSpaci2222222222222222222222ngLinesToPoints2SelectionParagraphFormatLineSpacingLinesToPointsSelectionParagraphFormatLineSpacingLinesToPointselectionParagraphFccccccccccccccccccccccccccccccccccccccccccccccccccccccccormatLineSpacingLinesToPointsSelectionParagraphFormatLineSpacingLinesT

oPoctionParagra

功能域：仓存管理................................................................................................................................................86

1.3.3.1.1 售后收销售退货代管处理流程描述.................................................................................................... 88

1.4 其他业务......................................................................................................................................................89

功能域：仓存管理................................................................................................................................................89

1.4.1.2 总部直发客户销售业务流程描述................................................................................................................ 94

④

说明：总部直发客户销售对于分公司而言同时产生发销售与采购两方面业务...........................................94

1.4.2

分公司配送方式销售业务流程

1.4.2.1 配送领货处理业务....................................................................................................................................... 95

1.4.2.1.1 配送领货业务流程图............................................................................................................................ 95

功能域：仓存管理................................................................................................................................................95

1.4.2.1.2 配送领货业务流程描述........................................................................................................................ 97

2.2 方法............................................................................................................................................................101

2.3 要求............................................................................................................................................................101

2.4 KL 营销公司业务流程图常用符号说明..................................................................................................102

决策分支框..........................................................................................................................................................102

转页框..................................................................................................................................................................102

转页框..................................................................................................................................................................102

流向指示线..........................................................................................................................................................102

3 KL 营销 ERP 系统项目业务流程确认...........................................................................................................103

3.1 说明：........................................................................................................................................................103

3.2 双方项目组签字确认................................................................................................................................103

SelectionParagraphFormatLineSpacingLinesToPointsSelectionParagraphFormatLineSpacingLinesToPointselectionParagraaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaa phFormatLineSpacingLinesToPointsSelectionParagraphFormatLineSpacingLinesTSelectionParbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbagraphFoLineSpacingLinesToPointsSelectionParagraphFormatLineSpacingLinesToPointse11111111111111111111111111111111lectionParagraphFormatLineSpacingLinesToPointsSelectionParagraphFormatLineSpacingLinesToPoctionParagraphFormatLineSpaci2222222222222222222222ngLinesToPoints2SelectionParagraphFormatLineSpacingLinesToPointsSelectionParagraphFormatLineSpacingLinesToPointselectionParagraphFccccccccccccccccccccccccccccccccccccccccccccccccccccccccormatLineSpacingLinesToPointsSelectionParagraphFormatLineSpacingLinesT

oPoctionParagra