What is the difference between the purchasing mode of enterprises and the traditional purchasing mode under the supply chain management environment?

In the supply chain management environment, the differences between the enterprise's procurement mode and the traditional procurement mode are as follows:

1, convertible bonds are different.

For convertible corporate bonds, when calculating the income from supply chain management, the adjustment item of numerator is the after-tax impact of interest on convertible corporate bonds that have been recognized as expenses in the current period;

However, the adjustment item of the traditional purchase denominator is the weighted average of the number of shares converted into common stock at the beginning of the current period or the issue date of convertible corporate bonds.

2. Warrants are different from stock options.

When the exercise price of supply chain management is lower than the average market price of common stock in the current period, its dilution should be considered. Calculate the basic earnings per share, and the amount of net profit as a molecule remains unchanged;

The adjustment item of the traditional purchase denominator is the increased number of ordinary shares calculated according to the formula stipulated in Article 10 of this Standard, and the time weight should also be considered. If warrants or stock options are issued in the current period, the average market price of common shares shall be calculated from the issue date of warrants or stock options.

3. Different responsibilities

Supply chain management is responsible for the unified management of the property and materials of the unit, and conducts property inspection once a year to improve the systems of storage, requisition, maintenance, compensation, scrapping, loss reporting and personnel handover, so as to ensure the consistency of accounts and materials.

Traditional procurement is responsible for organizing the preparation of the fund-raising plan and use plan of the unit, and organizing their implementation. The fund-raising plan and use plan shall be compiled on an annual, quarterly and monthly basis in combination with the business forecast and decision-making of the unit and the plans for production, operation, supply, sales, labor and technical measures.

According to the enterprise's economic accounting responsibility system, the planned indicators are decomposed and implemented, and the implementation is supervised. According to the requirements of the development of production and operation and the saving of funds, organize relevant personnel, reasonably verify the capital quota, strengthen the management of capital use, and improve the effect of capital use. In accordance with the requirements of combining management with centralized and graded management of funds, formulate measures for the implementation of fund management and accounting, and organize relevant departments to implement them.

4, including different scope

Supply chain management includes 20 items, namely, power construction fund income, Three Gorges Project construction fund income, road maintenance fee income, vehicle purchase surcharge income, railway construction fund income, highway construction fund income, civil aviation infrastructure construction fund income, post and telecommunications surcharge fund income and port construction fee income.

Traditional procurement includes value-added tax, consumption tax, enterprise income tax, resource tax, land value-added tax, urban maintenance and construction tax, property tax, land use tax, travel tax, education surcharge and other taxes paid by enterprises according to law.

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