In order to strengthen internal control and plug management loopholes, Ningyang Power Supply Company vigorously carried out waste materials management, standardized waste materials management, revitalized the company's assets, improved economic benefits, complied with the needs of energy saving and consumption reduction, promoted enterprises to improve energy efficiency, reduced costs, and maximized enterprise and social benefits. So as to standardize the internal supervision behavior, strengthen the internal control responsibility, prevent the occurrence of violations, reduce the loss of enterprise interests, and realize the intensive management of waste materials.
Paper Keywords: waste materials; Management; analyse
First, the scope and requirements of waste materials management
1. Scope of waste management
Management of waste materials such as fixed assets, engineering materials, low-value consumables, raw materials and spare parts. , eliminated or replaced by technological progress, or left idle for a long time for its own reasons, and damaged by natural disasters and accidents.
2. Requirements for waste management
In order to standardize the management of waste materials and prevent the loss of assets and disciplinary actions, the company has great economic benefits to the enterprise. Carry out waste materials management in accordance with the Measures for the Management of Waste Materials Disposal of State Grid Corporation and the Measures for the Management of Fixed Assets of State Grid Corporation, so as to help enterprise managers timely analyze and evaluate the management of material recovery and disposal, find out the weak links in management, put forward reasonable management suggestions, further standardize the management of waste materials, strengthen internal control and plug management loopholes.
Second, the goal of waste materials management
The implementation of waste materials management is conducive to maintaining the seriousness of work discipline, saving and creating benefits, promoting honesty through supervision and efficient management, further tightening and standardizing waste materials handling procedures, improving and perfecting waste materials management system, and supervising its implementation, putting an end to man-made waste and idleness, reducing asset losses, plugging management loopholes, strengthening internal supervision of enterprises, improving economic benefits of enterprises and promoting the construction of a clean government of the company.
Three, the main content of waste materials management
1. Internal control management
Starting with the organizational management system, improve the management process, division of responsibilities and key control links of waste materials. Starting with the implementation of the fixed assets scrapping and technical transformation (overhaul) project of the audited unit, we pay attention to the basic information such as the source and quantity of waste materials. Starting with the physical management and value management of waste materials, strengthen the internal management and control of recycling, utilization, storage, sales and disposal of waste materials.
2. Management of recycling situation
(1) Establish and improve the ledger of waste materials. It is convenient to check the material disposal plan and waste material account, check the recovery rate of waste materials and analyze the actual recovery of waste materials.
(2) Implement the scrapping procedure of fixed assets. For scrapped fixed assets, the relevant departments should fill in the scrap list, including the original value, net value and residual value of scrapped fixed assets.
(3) For technical transformation and overhaul projects, waste list should be adopted. Equipment, equipment, etc. Those that have been demolished through technical transformation projects and are of use value and can continue to be used shall be properly kept and registered, and used within the unit as much as possible.
3. Trusteeship management
(1) Waste materials are stored in a separate warehouse. Waste materials should be stored centrally and separately from new materials. Waste materials such as large equipment that cannot be stored should be stored on site to ensure safe storage.
(2) Waste materials should be classified and piled up for management. Take waterproof and antirust measures for materials and equipment that can be reused.
(3) Register the ledger in time and complete the issuing and warehousing procedures.
(4) Implement a regular inventory system, and the inventory records shall be signed by the inventory keeper and the custodian.
4. Handling situation management
(1) Centralized treatment of waste materials. Take public auctions such as centralized auctions and follow the company's disposal procedures.
(2) Disposal data archiving management. After disposal of waste materials, relevant materials shall be filed and managed according to regulations.
(3) Fill in the application form and application form for secondary use.
5. Revenue management
(1) The principle of "two lines of revenue and expenditure" should be strictly implemented in the treatment of waste materials. Make sure there is no misappropriation or crowding.
(2) The sales income of waste materials shall be collected in time, incorporated into the financial management of the unit, and accounted for according to the regulations.
(3) The expenses incurred in the process of recycling waste materials are legal and reasonable.
Four, the focus of waste materials management
1. Strengthen internal control management
We have formulated the Measures for the Management of Waste Materials and the Measures for the Audit of Waste Materials, established an effective internal control mechanism for waste materials, strictly implemented the post setting and staffing of waste materials management, and separated incompatible posts from posts. Through the centralized management of waste materials, the service supervision of recycling, storage and disposal of waste materials has been strengthened, and the effective management of the internal control system of waste materials management has been realized.
2. Strict warehousing procedures, audit of waste materials management ledger and receipt.
Hold an economic analysis meeting once a month to report the waste. The audit department reads the receipt or recycling list of the audited entity every quarter, and reviews the recycling of waste materials. The contents of the inspection are mainly information such as name, quantity and model. According to the types of waste materials, the waste materials management ledger is registered with the three-column ledger of receiving, issuing and storing. The contents of the registration should include information such as the warehousing time, quantity, model and completeness (such as whether the recycled waste materials can be reused), so as to verify whether the warehousing procedures of waste materials are complete.
3. The disposal and sale of waste materials shall be conducted by public means such as bidding and auction.
According to the actual situation of waste materials, the logistics service center draws up a waste material disposal plan and submits it to the company leaders for approval. The company's production technology department, development planning department, finance department, supervision and audit department and other departments participate in the project to supervise the disposal of waste. The materials sold shall be consistent with the handover records and outbound orders, and the waste materials handled shall be consistent with the waste materials in the auction materials. There is a special person who is responsible for checking the transaction price with the income certificate of waste materials disposal to ensure the effective implementation of the transaction price.
4. Pay attention to the secondary use procedure of materials.
According to the requirements of the company, after the application form is completed and approved by the employer, it will go to the logistics service center to handle the picking list, so that the outbound record is consistent with the ledger. The materials collected for the second time should be tracked and inspected to ensure that the materials are really used and will not be used for other purposes or sold. For the project of collecting old materials, we can understand the phenomenon that materials are charged in the project by consulting the final accounts of the project to determine the authenticity of the collected materials.
Five, the effect of waste materials management
On 20 10, the company organized a bidding meeting for centralized disposal of waste materials on site, and the standard and standard procedures were carried out one by one. 1 1 The recyclers from Jining, Tai 'an, Zibo and other places are fiercely competitive, and the waste materials classified into 8 packages are sold at a high price 30-55% higher than the reserve price. The second package started at 30,000 yuan and was finally sold at 45,000 yuan, achieving high economic benefits.
Since strengthening the management of waste materials, the management of waste materials has been standardized, the assets of the company have been revitalized, the economic benefits have been improved, and the intensive management of waste materials has been realized. Through the supervision of the planning, recycling, sales and safety management of waste materials disposal, according to the principles of unified process, unified standard and unified management, the management of waste materials is publicly sold to waste materials recyclers with recycling qualifications, and the sunshine operation is implemented, which reduces the operating cost, eliminates illegal phenomena such as cross-tendering and bidding, effectively avoids black-box operation, prevents the loss of assets and fundamentally avoids the management risk of waste materials disposal.