The Research on Process Reengineering of Capital Flow in Manufacturing Enterprises - In order to reduce purchasing cost

摘要

Purchasing costs control is the key element in costs control in manufacturing enterprises. After analyzing the negative effect on purchasing costs control caused by lack of purchasing funds and delayed payment, a capital flow process reengineering method based on internal account and virtual settlement is proposed in this paper. The article elaborates on the seven steps of capital flow reengineering. At the same time, it points out that the nodus in this process is the budgeting of circulating fund in each department. Finally, the paper summarizes the appropriate business environment of the capital flow before and after reengineering, as well as the influences of capital flow reengineering on each department in the manufacturing enterprises.