All exchange statements can be made by representatives. Everyone who signs the letter must
be authorized to do with power signatory formula.
Power of attorney exist even if the representative is not signatory formula expressed in th
Introduction to Procurement
Function: To contribute to the common goals of the company through the acquisition of
materials needed for the manufacture of their products in the best possible conditions and at the
lowest cost, establish
Delivery of materials
Termination of contract
ITEM 3. VAT
3.1. The Value Added Tax
Indirect tax levied on consumption and gravel procurement of goods and services by employers
B) General characteristics tax
Annual net sales / average balance of clients
Average payment period (PMP)
It is the number of days that providers funded company. Is the average time it takes the
company to pay its debts.
PMP = - -Annual net purchases / Average balance of suppliers
They are entrepreneurs purchases of goods from other Member States of the European Union.
The tax is paid on the settlement statement with other operations.
The supply of goods to individuals are taxed by the tax rate of the country
Operations performed in the Canaries
IGIC: IGIC is an indirect tax charged on supplies of goods and services by employers and
professionals and imports of goods whatever the condition of the importer.
Zero water, medicines, books and magazines.
Amount of operations with deductibility
Pro Rata General = - - x 100
Overall operations + grants
B) Special Pro Rata
The taxes charged on goods or services used exclusively in operations with deductibility may be
deducted in full.
Partial model of buying behavior. Lehman selection model and O'Shaughnessy
It is based on the calculation of the weighted average of 17 attributes that have a different
significance depending on the product.
Special sales contracts
Each have their specific rules. These include:
Installment sales of real estate: the seller is a merchant and the buyer acquires for resale. It
must be made in writing contemplating:
Price of the product purchased.
Initial amount d
PRESENTATION AND PAYMENT.
Letters must be submitted to rid the day of maturity or in one of the two working days after
When this letter held by a credit institution (debt collection) presentment for payment may be
made by sending the drawee of
According to the supplier (square, domestic and import) not going to explain.
B) Form of order: There are many types.
C) Control Order.
It is convenient to have a log book to take follow-up.
4.3. The receipt of goods: control, documentation and internal c