Suggest the company discusses the matter with employees-takes their views and company requirements and decide upon a model.
Company can buy in bulk and get a discount.
The employee can be made to sign a loan card for the item.
Clear rules for use of mobile, reimbursement of monthly expenses, requirement of monthly bills for recharging etc can be framed out.
In case of loss of mobile, cost to be recovered and actions to be taken to safe guard company info and data etc can be considered.
Browsing rules can be laid down-rather guidelines.requesting employees not to use it for personal mails and general browsing etc.-Use for business purposes only.
Bulk purchase is like any business expenditure deductible from profit and loss a/c as overheads.