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Question：Which function in an organisation is responsible for ensuring that only properly authorised purchases which are necessary for the business are made?
A. Purchasing/procurement
B. Finance/accounts
C. Production/operations
D. Goods inwards
The correct answer is: Purchasing/procurement
Rationale: The purchasing or procurement function is responsible for authorising purchases (and suppliers) and approving. The other functions contribute, however: production, by requisitioning only needed items; goods inwards, by checking that what was purchased is what is in fact received; and accounts, by seeking proper documentary evidence and authorisation for payment.
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| 責(zé)任編輯 | |
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