Internal Audit [20 10] No.01
Board of Directors:
According to the instructions of * * *, the internal special audit of ABFI82M products was conducted on May 4th, 20th10. The main purpose of this audit is to check and evaluate the profitability of products, whether the whole business process is normal and whether the cost accounting is reasonable.
The audit work received strong cooperation and support from various departments, interviewed personnel from sales, procurement, engineering, PMC, production, finance and other departments, and randomly checked the processing documents of related businesses. The audit results are reported as follows:
I. Overview
As far as our company is concerned, this product is a new product with many production processes, long cycle and large batch. Products from the mold design, after mold manufacturing, plastic injection molding, screen printing, assembly and other processes.
The product was put into early mold manufacturing in August 2009, and repeated tests were carried out. Plastic parts were officially put into production in June 2009, and the first batch of 438+00 was delivered in June 2065. As of June 30, the total number of orders for this product was 734,850, the total number of shipments was 589,650, and the undelivered quantity was 145200.
The audit found that the product was in a serious loss state, the transaction price of plastic parts was 9% lower than the production cost, and the loss of each plastic product was 0.09956 USD. Based on the total order number of 734,850 pieces, the loss is 73 162 USD, equivalent to RMB 499,690. After a comprehensive, systematic and objective audit, it is found that the main reason for the loss is that some quotations are low and divorced from reality, and the price increase of materials also accounts for a large proportion.
Second, the main problems and rectification opinions
1. The transaction price lacks data basis (see main table (1), attached table (1) and attached table (2) for specific data.
In the process of reviewing the product quotation, we found that the quotation contains certain subjectivity and blindness. For example, the transaction price of this product is reduced by 19% compared with the original quotation, and the price of each piece is reduced by 0.25438+09 USD. But we can't find reliable data basis, and we can't find the relevant written documents about price reduction.
2. The quotation lacks strict auditing procedures.
Quotation lacks strict review procedures, and even if it exists, it seems to be a mere formality. Emphasis: the audit procedure is very important, and a professional, comprehensive and meticulous inspection should be carried out.
3. The quotation lacks systematic verification data.
The existing quotation data lacks systematic and objective calculation and verification data, and the quotation is seriously divorced from reality. For example, in the quotation of Calor fixture, only the material cost and the labor cost (50 yuan/hour) are ignored; For another example, the production cycle of FTI82M product assembly test is actually 380 seconds, while the quotation is only 280 seconds, which is quite different. The authenticity and rationality of the quotation cannot be effectively supported and guaranteed by the data.
4. Production and manufacturing costs are upside down (see main table (2) and attached table (2) for specific data).
The manufacturing cost is higher than the quoted price, especially the assembly cost and raw material cost. Among them, the change of assembly cost accounts for 65,438+0.96% of the total difference, which is 65,438+0.04.5% higher than the quotation. The main reason for the difference is that the actual production cycle and the actual hourly cost are higher than the quotation. The difference of raw material cost accounts for 78% of the total difference, which is 48.2% higher than the quotation. The main reason for the difference is the increase in raw material prices.
5. The actual cost is far from the standard cost (see main table (3) and attached table (3) for specific data).
The actual cost is higher than the standard cost, and some cost items vary greatly. Among them, the average wage cost is higher than the standard cost 1 16%, and the average machine cost is also higher than the standard cost by 55%. The main reasons for the differences in further search are:
A, the standard labor rate of the finance department deviates from reality;
B. error in work report of production department;
C, the engineering department process route is wrong (for example, 5 people only need 1 person).
In view of the above differences, all departments are improving, and the finance department also began to implement the new standard labor rate in June. I look forward to a substantial improvement in the cost analysis in June.
6. The internal control and supervision system is not perfect.
According to the internal control management requirements of incompatible job separation, every economic business must be restricted by two or more departments; The marketing department and purchasing department of our company violate this restriction and control principle in the quotation and inquiry, and make quotation and inquiry by themselves, and sell and purchase by themselves.
Three. Evaluation comments and suggestions
1, put the economic benefits of enterprises in the first place.
In the fierce market competition, it is important to occupy the market, but the economic benefit is more important. Facing the low quotation of peers, it is necessary to conduct a horizontal investigation to explore the reasons for the low quotation, distinguish comparable and incomparable factors in combination with the actual situation of the company, and consider the necessary safety factor before determining whether to reduce the price and the extent of the price reduction.
2. It is suggested to set up a price review and evaluation team.
It is suggested to set up a price review and evaluation team. The main work of this group is to comprehensively review the sales quotation and purchase inquiry, compare the internal data with external information sources, predict the trend, put forward the most favorable and reasonable transaction price, evaluate the performance of functional departments in economic activities, take necessary investigation and corrective measures for abnormal differences or abnormal relationships found, and provide support for management decision-making.
3. Strengthen internal control and supervision.
According to the internal control management requirements of incompatible job separation, establish corresponding management control systems and mechanisms, strengthen process control and supervision, realize various controls of enterprises through internal audit, and minimize errors and loopholes.
4. Keep all kinds of price information properly.
Quotation and inquiry materials are direct materials to prove employees' cautious and diligent work, and are also important control means of enterprise management. The company should establish a quotation, inquiry and price comparison system, formulate a unified form, formulate standardized recording rules, and properly keep relevant information, so as to provide necessary basis for management decision-making and reference for the future.
Attachment:
1. comparison of original quotation, transaction price and actual cost of ABFI82M products in the main table "
2. Attached Table (1) ABFI 82m product mold cost list
3. Main Table II List of Difference between Transaction Price and Actual Cost of Plastic Parts
4. Schedule (2) ABFI 82M Product Quotation
5. Main Table III "Difference Table between Standard Unit Cost and Actual Unit Cost of ABFI82M Product"
6. Attached Table (unit cost table of ABFI82M products in SAP system)
Person in charge of audit project: * * *
20 10-6- 10