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商品资金的管理是一项极其复杂的工作,目前总的状况是:(1) 不少业务人员慷国家之慨,明知质次价高,只要个人有好处,企业资金是否占压概不考虑。也有一些业务人员平时对企业库存和市场状况不摸底,盲目进货。(2) 有不少保管人员对入库商品不认真检查,有的明知不合规格,残损不全,也不愿去追究查询。(3) 有不少营业员缺乏必要的法律常识,不管客户手续是否完备,就大笔一挥“同意托收”,造成货款迟迟难回。(4) 有的财会部门对进货合同不审查、不复核,怕得罪人,“业务签字我付款”,给企业带来许多不应有的损失。
The management of commodity funds is an extremely complex task. The current general situation is: (1) Many business people err on the side of the country, knowing that the quality and price are high. As long as the individual is good, whether the company’s capital accounts for the pressure is not considered. There are also some business people who do not know what to expect from the company’s inventory and market conditions and buy it blindly. (2) Many custodians do not carefully inspect the warehousing goods. Some of them are unaware of the specifications and are incomplete, and are not willing to pursue investigations. (3) Many salespersons lack the necessary legal knowledge. Regardless of the completeness of the customer’s formalities, they have a swipe of “agreed collection” and cause the payment to be delayed. (4) Some accounting departments do not review the purchase contracts and do not review them. For fear of offending people, the “business signing of my payment” brings many undue losses to the company.