In order to ensure the rationality of the fund distribution of the branch, improve the efficiency of the company's fund use, speed up the commodity turnover, rationally adjust the commodity structure, prevent unreasonable capital occupation, and enhance the comprehensive management ability of the branch.
First, the branch fund allocation standard:
......
Appropriation amount is approved once every quarter.
The monthly sales scale is the monthly average of the budgeted sales in this quarter, but it does not include domestic sales and return sales.
The amount of funds allocated does not include the accumulated losses and net fixed assets in the accounting statements.
Total capital occupation of branches = capital allocation+accumulated losses+capital scale of newly opened branches and stores of fixed assets is calculated according to the budgeted sales scale.
Actual allocation of funds by headquarters = allocated funds+accumulated losses+fixed assets-actually invested funds.
Two. Approving the transfer of funds by branches:
The quarterly sales budget target is approved by the president and reported to the fund management specialist of the financial management center for the record. The adjustment of funds within the above funding standards shall be approved by the director of the fund management center.
After the budget sales scale of newly opened branches and stores is approved by the marketing director, it shall be implemented with reference to the above provisions.
Additional funds temporarily allocated beyond the standard shall be reviewed by the director of the marketing center and the director of the financial center and approved by the president.
Three. Responsibilities of relevant departments:
(1) Marketing Department:
Responsible for monitoring the commodity inventory structure and commodity turnover rate of the branch; Responsible for monitoring the capital occupation of sample goods; Responsible for the coordination of supplier account period and credit line; Responsible for monitoring the recovery time and receivable time of kickbacks receivable;
(2) Finance Department:
Be responsible for analyzing the commodity inventory structure and commodity turnover rate of the branch, and put forward reasonable suggestions; Responsible for deducting and collecting kickbacks and fees receivable according to the standards; Responsible for monitoring sales accounts receivable; Responsible for the statistics, filing and analysis of fund allocation.
(3) Information Department:
Ensure the normal operation of the system and the information needs of relevant departments; Be responsible for the correctness of system commodity information and ensure the monitoring of marketing department and finance department; (4) General Manager:
As the first responsible person of the branch, responsible for the rational distribution of funds; Be responsible for the budget of the branch and ensure the completion of all budgets; Responsible for coordinating all responsible departments to ensure the rational use of funds.
Four, rewards and punishments regulations:
If the transfer of goods between branches is not settled within 30 days, the manager of finance department will punish 500 yuan.
If the loan and surplus funds are not returned to the headquarters within the time limit specified by the headquarters, a fine of 2000 yuan will be imposed each time.
Other relevant provisions shall be implemented with reference to the financial internal control system.
These Provisions apply to the retail units of household appliances of the Company.
The above is for reference only!