Article 2 The main scope of standardized management of these Measures includes office expenses, travel expenses, transportation expenses, hospitality expenses, repair expenses and other public expenses.
Chapter II Lending Management Regulations and Lending Process
Article 3 According to the purpose and frequency of employees' borrowing, loans can be divided into fixed loans and non-fixed loans.
(1) The borrowing scope of the reserve fund is:
1. Driver: According to the monthly fuel consumption and road and bridge fees, the reserve fund is 5,000 yuan/person.
2. Material buyers and customs declarers: 10000 yuan/person.
3 other projects that need to borrow reserve funds should be approved according to the actual situation.
(two) the loan standard of reserve fund:
1. Business trip loan: loan amount ≦ number of business trips × accommodation limit standard+transportation fee. The maximum borrowing limit for domestic business trips is 5000 yuan/person.
2. Borrowing from other expenses: borrowing according to the actual borrowing purpose, in which: borrowing from expenses under budget control is controlled according to the approved budget quota.
3. Sales staff borrowing shall be implemented according to the Sales Management Measures.
Article 4 Loan process
(a) the borrower shall fill in the loan slip in accordance with the provisions, indicating the time, reason and amount of the loan, and the elements must be complete (the words and figures must be completely consistent and shall not be altered).
(II) Approval process: review and signature of department heads → review and signature of leaders in charge of departments → review and signature of finance department (with or without outstanding loans) → review and signature of general manager → collection by finance department.
(three) in principle, all loans must be handled by the borrower to the financial department with the receipt, and the money can only be paid to the borrower's account; Under special circumstances, if it is entrusted to others, a power of attorney is required, otherwise, the financial department has the right to refuse to handle it.
Article 5 Term of loan repayment
(1) The imprest shall be repaid on a monthly basis.
(2) Reimbursement of non-imprest funds: travel expenses shall be reimbursed and repaid within 65,438+00 working days after returning from business trip, and other businesses shall be reimbursed and repaid within 65,438+05 working days after business completion.
Article 6 Other provisions on loan management
(a) when using the reserve fund in the new year, the loan procedures must be re-applied at the end of the year, and the reserve fund must be written off in that year.
(2) If the loan has not been repaid, it shall not be borrowed again in principle, that is, "if the previous account is unclear, the latter account will not be borrowed". If it fails to write off within the time limit without explaining the reasons, it will be deducted from next month's salary.
(3) The Finance Department shall establish a loan reserve account according to the loan date, borrowing department, borrower, purpose, amount and cancellation date, and clean it up in time every month.
(four) the imprest loan has not been paid off, and it is not allowed to go through the formalities of transfer, retirement and resignation.
Chapter III Expense Management and Reimbursement Methods
Article 7 Basic principles of cost management
In order to control expenses scientifically, reasonably and effectively, the company's expenses are divided into daily expenses, special expenses and public expenses according to the nature and use of expenses and the actual situation of the company.
(1) Daily expenses: including recurrent communication expenses (fixed telephone charges and mobile telephone charges), office expenses, travel expenses, transportation expenses (including small fares) and business entertainment expenses incurred by the management and departments of the company. The company implements annual budget and lump-sum control for daily expenses, and the verification methods and procedures for lump-sum standards are as follows:
Management: Control the implementation according to the annual approved standards. If the standard needs to be changed due to work, it shall be determined separately by the general manager according to the change of the business scope in charge.
Sales Department: Control expenses according to a certain proportion of business volume. Included in the annual sales expenses according to regulations. At the beginning of each month, the sales department reports the expense budget of this month according to the business volume of last month according to the above proportion, which is audited by the finance department, signed by the competent leader and approved by the general manager as the lump-sum expense standard of the month, and the finance department controls the reimbursement of its lump-sum expenses accordingly.
(2) Special expenses: office expenses, travel expenses, transportation expenses (including small fares), business entertainment expenses, and conference expenses incurred in various central work other than daily work. The company implements special budget management for special expenses, and the verification method and procedure: the handling department will make a special report in advance, prepare the expense budget (detailed expense budget and calculation instructions are required), which will be arranged by the handling department and reported to the general manager for approval or authorization after being signed by the leaders in charge.
(3) Public expenses: including consulting and auditing fees, software development and maintenance fees, advertising fees, utilities fees, equipment and facilities maintenance fees, training fees, courier fees, mailing fees, technical service fees, etc. The basic principle for companies to control public expenses is the annual budget control principle. After applying for approval according to the prescribed procedures, it will be written off according to the facts, and individual assessment measures will be taken to control the savings.
Article 8 General procedures and approval procedures for expense reimbursement