In order to strengthen the company's financial management, unify the reimbursement procedures and regulations of various departments, and combine the specific conditions of the company, this system is formulated.

I. Expense reimbursement procedures

65438+ The expense document needs the manager's signature on the original document, and the warehousing document of products and consumables needs the confirmation and signature of the warehouse keeper (cashier) of each store; When reimbursing expenses, the expenses of different stores should be filled in separately.

2. Submit the payment voucher to the financial accountant, who will review whether the expenses reimbursed are reasonable, whether the procedures are complete and whether the expenditure amount is correct, and sign the audited documents for confirmation.

3. Pass the financial audit documents to the general manager or the designated personnel authorized by the general manager for examination and approval.

4. When the cashier reimburses, check whether the signature procedures are complete, and then pay, and stamp the "cash payment" on the payment form.

5, special events need to pay cash, first ask the general manager for instructions, the cashier to pay formalities, after the examination and approval procedures.

6. The expenses incurred by stores and employees must be reimbursed within one week of the expenses, and the time limit shall not be delayed.

Second, the expense reimbursement regulations

1. Reimbursement of local transportation expenses: The official invoices (bus tickets and car rental tickets) shall be used for reimbursement, and the departure place, destination and matters to be handled shall be indicated on the expenditure list. Employees are not allowed to take taxis unless there are special circumstances. If necessary, they can take a taxi only after obtaining the consent of the general manager and handling the reimbursement procedures (indicating the reason for taking a taxi on the reimbursement form).

2. Reimbursement of travel expenses: the transportation expenses and accommodation expenses incurred during the business trip shall be reimbursed by official air tickets and accommodation invoice; Catering expenses shall be reimbursed according to the daily quota stipulated by the company. When employees borrow money on business trip, they should fill in the loan slip and indicate the time and itinerary of business trip. Loans must be audited by financial accounting and can only be withdrawn after being instructed by the general manager or a designated person authorized by the general manager. Employees on business trips should go through the reimbursement procedures within one week after returning from business trips. If the reimbursement procedures are not handled within the prescribed time limit, the financial department will deduct the advance travel expenses from the salary of the current month and then pay them when they are reimbursed.

3. Reimbursement of business entertainment expenses: The object of reimbursement of business entertainment expenses in each store is the store manager, who should ask the general manager for instructions before entertaining matters, and can only receive limited reception after approval. Formal catering service invoices should be provided when reimbursing. If there are drinks purchased, together with the drinks invoices or receipts, fill in the expense reimbursement form for reimbursement. The reimbursement form must indicate the sponsor, reasons and participants.

4. Reimbursement of food expenses: the food expenses of each store shall be reimbursed according to the company quota (RMB/day/person), and the employees shall set up a signature book for dining, which shall not be signed on their behalf. When reimbursing, the food purchase document and the meal signature form should be pasted on the expense document. Meals will be reimbursed twice a week (weekly, weekly), and the finance department will go to each store for document approval and reimbursement procedures.

5. Overtime meal reimbursement: All stores need the signature of overtime personnel to complete overtime meal reimbursement procedures.

6. Reimbursement of utilities: the store manager (or financial officer) is responsible for borrowing money from the cashier to pay and reimburse the utilities of each store, and making meter reading records; Attach a payment slip when reimbursing; When reimbursing, the water and electricity used for business and office should be recorded separately, and the water and electricity used in the staff dormitory should be shared by the staff accommodation staff, and the company will not reimburse them.

7. Maintain the office and business facilities of each store. When maintenance costs need to occur, the store manager shall apply to the general manager and carry out maintenance after approval. Maintenance, purchase of materials, payment of labor costs should obtain the original documents, and fill in the expense form for reimbursement according to regulations.

8. Other expenses and purchases that need to occur in the store can only be spent after the manager asks the general manager for instructions. Does the manager have the authority to spend less RMB?

Third, the management of the reserve fund.

Every store has a reserve fund (RMB) from the company headquarters. The finance department issues an expenditure form, which is managed by the cashier after being signed and collected, and the finance is recorded in the cashier's accounts receivable. Petty cash is mainly used for customers' change and small sporadic expenses in the store (depending on whether the store manager has the authority to spend less than RMB), and shall not be used for other purposes, nor shall petty cash be lent to others, and the store manager and employees shall not borrow public funds from the cashier for use. Accountants should also count petty cash when counting cashier's cash. The cashier should obtain a complete reimbursement voucher (see the first copy of the document) and fill in the expense form within one week, so as to handle the reimbursement procedures after making sporadic small expenditures with the reserve fund. (See cashier management measures)

Fourth, the management of telephone charges.

The company provides each store with a public telephone and gives the cost limit (store yuan). The overspending will be borne by each store and will not be reimbursed by the company.

Verb (abbreviation of verb) office expense management

The procurement of office supplies is centrally managed by the company's finance department. Each store will report the demand for office supplies for the next month to the Finance Department on 20th of the end of the month. The finance department shall register and manage the office supplies, and each store shall perform the signing formalities when receiving them.

Six, each store to receive internal documents management

The purchase of internal documents and supplies is carried out by the company in a unified way, and all stores refer to the regulations on office expenses management when receiving them, and perform various signing and allocation procedures.

Seven, the management of employee loans

Employees who borrow money from the company due to difficulties in life should ask the general manager for instructions and go through the loan formalities after approval. The loan amount of employees does not exceed one third of the average monthly salary, and the finance department will deduct the loan when paying the salary next month; Employees should ask the general manager for instructions on the work loan, and go through the loan procedures after approval, and go through the reimbursement procedures within one week after the expenses occur. The previous loan has not been settled, so you can't borrow any more. If the salary is paid in the next month, the finance department will pay the salary after the reimbursement procedures are completed for the loans that have not been reimbursed.

Eight. Management in promotional gifts

To purchase gifts for promotional activities, the store manager shall issue an activity plan and a gift purchase plan to the general manager in writing, and arrange the purchase after approval by the general manager. When the gifts are distributed to the store, the warehouse keeper (cashier, cashier) signs for confirmation, and they are included in the system as inventory goods management. The distribution of giveaways should be indicated on the operating list and treated as sales in the system (if it cannot be included in the system management, the giveaways should be signed at the end of each month and submitted to the Finance Department for verification and cancellation). Relevant business personnel shall go through the reimbursement procedures according to the documents signed by the warehouse keeper in the store.

Nine, the company's fixed assets, low-value consumables management

Property (fixed assets, low-value consumables) shall be set up with financial accounts, and these assets shall be managed by departments. In September, an inventory ledger was set up, which was signed by the store manager to manage asset safety. For the transfer of assets between stores, the transferor will issue an outbound order, which will be signed by the transferee for confirmation, and the confirmation document will be passed to the finance department for transfer, and the finance department will verify the assets of each store at the end of the year. When the manager changes jobs, the property account also needs to be signed and handed over.