XX公司分级管理权限制度.doc

Regulations for Management Approval Authority分级管理审批权限设置一、 销售合同审批权限 Approval for home sales contract1、 国内销售合同审批权限 Approval for home sales contract1.1 一般性销售合同Ordinary sales contract 一般性销售合同（按总公司正常产品目录、正常价格系数并执行现款现货的销售合同）由各销售中心副经理及经理审核，国内营销总监批准。合同金额在100万元以上的，需财务总监审核，总经理批准。Ordinary sales contract (the contract with regular products catalog, carrying out normal price coefficient and pay cash in advance), will be verified by vice manager, manager of sales center, and approved by home sales director. If contract value is over RMB 1,000K, should be reviewed by CFO and approved by GM.1.2非一般性销售合同Special sales contract 非一般性销售合同(非标准销售合同条款，非常规产品，特价产品，特别付款方式等合同)一律报国内营销总监,，财务总监和总经理审批。对于非标准销售合同条款的销售合同需经法务部审核。Special sales contract (for special contract items, contract with special products, special price products, special payment term), should be submitted to Home Sales Director, CFO and GM for approval. For sales contract with special contract items, need to be reviewed by legal department.如合同中部分产品价格低于国内营销总监的审批权限价，但整个合同毛利率超过预算总毛利率，只需财务部和国内营销总监批准。If selling price of some products in contract is lower than approval authority price of home sales director, but total gross margin % of whole contract is higher than budget gross margin %, just finance review and home sales director approve it.1.3重大战略合作协议Important strategic cooperation agreement重大战略合作协议，一律报总部法务部审核，由国内营销总监，财务总监和总经理批准。Important strategic cooperation agreement should be reviewed by legal department and approved by Home Sales Director, CFO and GM.1.4所有的销售服务费用需经营销总监审核后报财务总监批准。销售服务费用申报表见附件。All sales service expense should be approved by Home Sales Director and CFO. The Sales Service Expense Application can be seen in appendix.2. 出口销售合同审批权限 Approval for Export Sales Contract2.1所有对外报价必须由财务部进行毛利计算。如果毛利率在25%以上，由部门经理审批。如果毛利率低于25%，报总经理审批。All offers need to be given to finance for margin calculation. If gross margin is above 25%, the export manager can approve, if gross margin is less than 25%, report to GM for approval. 2.2对于销售合同的付款条件或交货方式的改变，需财务部批准。如果合同单价降低，需总经理批准。If payment term or incoterms in contract are changed, need to be approved by finance department. If the contract price decreases, need to be approved by GM.3. 国内销售赊销审批权限Approval for home sale by credit 如赊销金额小于10万元，需财务总监批准。如赊销金额大于10万元，需总经理批准。If credits amount is less than RMB 100K, should be approved by CFO. If more than RMB 100K, should be approved by GM. 二、 原材料采购审批Approval for raw material purchase2.1新物料价格审批Approval for the price of new material 年采购金额小于20万的新物料报价单，需要工厂副总批准，财务部审核；年采购金额大于20万的, 需在选定的新物料报价单后附上两家以上的供应商报价单作为附件, 报财务总监审核，总经理批准。Final quotations for new items within yearly purchasing amount 200k Cny, be approved by D.GM of factory, and reviewed by finance. If yearly purchasing amount above 200k Cny, should attach 2 suppliers quotations as supporting, report to CFO and GM for approval. 2.2 物料价格异动审批Approval for material price change如物料降价，采购经理批准，财务部审核。If material price decrease, just purchasing manager approves it，and finance reviews it. 如材料涨价导致年影响金额小于3万, 需要工厂副总审批，财务部审核。如材料涨价导致年影响金额大于3万, 需在价格异动表后附上两家以上的报价单, 报财务总监审核，总经理批准。If price increases yearly impact within 30k cny, approved by D.GM of factory, and reviewed by finance. If price increases yearly impact above 30k cny, should attach with at least 2 suppliers quotations as supporting, report to CFO and GM for approval. 以上年影响金额是根据预算或上年度的实际采购量（如无预算）为基础计算而来的。Price increases yearly impact mentioned above is calculated with purchasing volume (or demand volume) in budget or last year (if budget is not available). 2.3 供应商的付款条件审批Approval for payment term 新供应商的付款条件和老供应商付款条件的变动需经财务会计审核，财务经理批准。Payment term of new supplier, purchasing dept. need pass it to finance dept. for review. If payment term changed (for old suppliers)，need to be approved by Financial manager.三、 资本化支出采购审批 Approval for CAPEX purchase资本化支出范围：资本化支出包括固定资产（机器，设备，房屋，模具，仪器仪表，IT资产，汽车等固定资产），无形资产（ERP系统，软件，系统等无形资产），租入固定资产改良支出等。 Scope of CAPEX: CAPEX includes fixed assets (like machine, equipments, buildings, tooling, instrument, IT assets, vehicle, and other fixed assets), intangible assets (like ERP system, software, system, Etc.) , leasehold improvement and so on.3.1任何资本化支出单位价格超过人民币10,000元的申购必须提交至少2个以上的报价For CAPEX purchasing amount above 10K Cny should present at least 2 quotations. 3.2资本化支出申购审批格式 Form of approval for CAPEX purchase 无论金额大小必须事先必须填写“非生产性物料采购申请单”和“固定资产作业单”。For any amount must fill in the Indirect-material Purchase Requisition and the Application for Fixed Assets Purchase Order.3.3 资本化支出审批流程Approval process for CAPEX purchasing使用部门 -部门经理 -职能部门（如IT，PE）-采购部 (或IT部如为IT资产) -主管副总-财务部 (投资总额大于30万或单项投资额大于10万需要投资回收计算) -财务总监-总经理。User department - Dept. Manager- Function department (example IT, PE) - Purchase department (or IT Dept. if IT assets) - DGM in Charge -Finance Dept. (pay back calculation for total amount of project investment 300K or single investment amount 100K Cny )-CFO - G 注：所有IT资产（如IT设备，软件，系统等）由IT部门负责采购。除IT资产外的所有资本化支出由采购部负责采购。Remark: IT Dept. is responsible for purchasing all IT assets (like IT equipment, software, IT system, Etc.). And purchasing dept. is responsible for all CAPEX purchase except for IT assets. 四、 非生产性物料采购的审批Approval for Indirect-material Purchase非生产性物料采购的范围：除OPGL系统中下PO的物料采购和资本化支出外的所有采购，如:生产辅料，IT配件，文具、清洁用品，办公零星支出，租金，水电费，广告宣传费，修理费，运费，外部服务等。Scope of Indirect-material Purchase: All Indirect-material Purchase except for CAPEX and purchase that no PO is generated in OPGL system for the purchase request, like indirect material, IT accessories, stationery, cleaning consumptions, office consumptions, rental, utilities, publicity expense, repair expense, freight expense, External service, Etc.外部服务是指公司按合同要求，支付外部公司的服务、代理和劳务费，如：审计费，劳务合同费，顾问费，律师费，诉讼，专利，咨询，保安清洁费等。External services are required under the contract to pay an external companys services, agents and labor, such as: audit fees, contract labor costs, consultant fees, legal fees, litigation, patents, consulting, security, cleaning, etc.非生产性物料采购合同的新签和续签的审批，按照合同审批程序进行，格式见采购合同签订申报表。所有已签合同须提供一份到财务部作备查。The application of indirect purchase contract to be signed or renewed, will be approved according to the contract approval process, the format, please refer to attached the Application Form for Purchase Contract. All contracts signed must be gave a copy to finance department as backup.签有合同的非生产性物料的采购或非生产物料采购金额小于1,000 元的，无需填写“非生产性物料采购申请单”报批。无合同的非生产物料采购金额大于1,000 元的，必须事先填写“非生产性物料采购申请单”报批。采购金额大于5,000元的， 必须提交至少2个以上的报价。No need to submit the Indirect-material Purchase Requisition for approval, if have contracts signed or purchase amount is less than 1,000 CNY. If no contracts and purchase amount is above 1,000 CNY, must submit the Indirect-material Purchase Requisition for approval. For any purchase amount of Indirect-material exceeds 5,000 Cny should present at least 2 quotations.非生产性物料采购的审批 Approval process for indirect material purchasing4.1非生产性物料采购和接受外部服务的部门为相关职能部门，这些职能部门包括如下：Depts. which in charge of purchasing of indirect material or accepting the external service are function depts., such as:行政管理部：负责租赁，清洁，保安，办公用品，酒店，翻译等采购。Admin. Dept.: In charge of purchasing of rental, cleaning, security, office consumption, hotel, translation and so on.IT部： 负责有关IT费用方面的采购, 如电脑配件及软件、网站服务费、电脑维修费用等。IT Dept.: In charge of purchasing of all IT expense, like computer accessory, website service, computer repairs and so on.企划部：负责报刊,杂志等广告宣传，展览展会，彩页、视得安通讯等采购。Publicity & Communication Dept.: In charge of purchasing of advertising in periodical and magazine, exhibition, color advertising page, Shidean periodical and so on.物流部：负责运输费用，仓储费用，货品保险费用，进口报关费用等采购。Logistic Dept.: In charge of purchasing of transportation, freight, storage expense, goods insurance, import expense and so on.采购部：负责工厂的辅料，工具用具，低值易耗品, 维修等采购。Purchasing Dept.: In charge of purchasing of indirect material, instrument, low-valued consumption, repairs in factory and so on.人事部：负责招聘，培训等其他费用采购。HR Dept.: In charge of purchasing of recruitment, training and so on.财务部：负责审计，财务咨询等其他费用采购。Finance Dept.: In charge of purchasing of audit and financial consultant expense and so on.其他部门：其他接受外部服务的部门由接受部门直接采购。Other Depts.: Other Depts. Which accepts external service are in charge of the purchasing of external service.4.2 能够由集团集中采购的非生产性物料，如办公用品等，一律由集团集中采购。Indirect material which can be purchased by group, such as office supplies and so on, all from the Group of centralized purchasing.4.3 Approval for Indirect-material Purchase非生产性物料采购的审批程序使用部门-部门经理-主管副总-职能部门-财务部(1,000 Cny)-财务总监(5,000 Cny)-总经理(10,000 Cny )。User department - Department manager - DGM in charge - Function department -Finance Dept. (1,000 Cny)- CFO (5 000 Cny)- GM (10 000 Cny)五、 Approval for expenses reimbursement费用报销审批权限各部门经理和主管副总应根据本部门的各项预算费用目标来审核实际发生的费用，严格控制费用，防止预算超支。Dept. manager and DGM in charge should check all expense of dept. based on budget expense target, strictly control the expense expenditure and avoid expense over budget.直属总经理的副总经理及部门经理的费用报销应经其批准。总经理费用报销由财务总监批准。Expenses reimbursement of DGM and department managers who report directly to GM have to be authorized by GM. Expenses reimbursement of GM will be signed by CFO.5.1 各销售中心费用报销审批权限Approval for sales centers 销售中心副经理-销售中心经理（大于1,000元）-国内销售总监（只审批销售中心经理和副经理的报销）-财务部-财务总监（大于5，000元）-总经理（大