盤點(diǎn)程序流程控制.ppt

1、超市168整理 ,1. The aim of inventory 盤點(diǎn)存貨之要旨 2. Before inventory 盤點(diǎn)前 3.during inventory 盤點(diǎn)中 4. After inventory 盤點(diǎn)后,1。The aim of inventory 存貨盤點(diǎn)之要旨 1.1 it consists of proceeding to the checking of stores assets and liabilities. The physical inventory of the goods is only part of the general inventory. 存貨盤

2、點(diǎn)是全部存貨管理的一部分，而且是店內(nèi)資產(chǎn)及負(fù)債查核的一部分。 1.2 physical inventory is a primary method to assure real margin. The quality if physical inventory plays a great part in the evaluation of a periods operating results. 存貨盤點(diǎn)是唯一可獲得部門正確毛利的辦法，盤點(diǎn)品質(zhì) 的好壞對(duì)一段時(shí)期營(yíng)運(yùn)績(jī)效評(píng)估，扮演重要的角色。 1.3 to avoid any error that might lead to the wring

3、 and prejudicial decisions in the future. 存貨盤點(diǎn)可避免任何會(huì)對(duì)未來(lái)決策評(píng)估之誤導(dǎo)。 2. Before inventory 盤點(diǎn)前 2.1 meeting 會(huì)議 store店 2.1.1 accounting head calls a inventory meeting participated by store manager, section heads , and service department heads to discuss the timing, the methods, CPAs double checking and Docum

4、ent delivery timetable and review points brought forward from last physical inventory (please note points and action plan). (see attachment 1,2,6,8,9 one place”, but for two exceptional situations as follows, it is possible to have two places for 1 item and to add one inventory card for them. 1. T.G

5、 2. outside storage 原則上盤點(diǎn)時(shí)，同一商品應(yīng)置于同一處所。但有下列情形時(shí)，得加一張盤點(diǎn)卡： 1 有促銷臺(tái) 2 有外倉(cāng)時(shí),2.2.7 department head has to check store and outside storage, and assure the items which at TG and outside storage already included in the control sheet. 各課長(zhǎng)必須檢查賣場(chǎng)及 外倉(cāng)商品項(xiàng)目，并確定促銷臺(tái)及外倉(cāng)商品已鍵入盤點(diǎn)控制表中。 2.2.8 print out control sheet invent

6、ory checking list, and two-ply inventory cards. 列印盤點(diǎn)控制表，盤點(diǎn)清單及盤點(diǎn)卡一式二聯(lián)。 2.2.9 department heads must check the sequential number of inventory checking list and inventory cards. 各課長(zhǎng)必須檢查及核對(duì)存貨盤點(diǎn)清單及盤點(diǎn)卡之流水號(hào)碼。 2.2.10 an item must be depreciated if it is decayed, damaged, or seasonal item (out of fashion) and

7、 prepare decote list based on decote policy. 倘有腐敗、破損、或季節(jié)性之商品須提列折舊，各課長(zhǎng)須參考盤點(diǎn)品折損政策，并準(zhǔn)備“盤點(diǎn)品折損率表”。 2.2.11 before physical inventory, each department must submit the following documents to accounting department. -inventory card control sheet -item list by structure(reference) -inventory card sequential nu

8、mber control list (see attachment 4) -decote list-the last number control list (see attachment 5) 盤點(diǎn)前各部門須將下列報(bào)表交與會(huì)計(jì)課 -盤點(diǎn)卡控制 表 -單品參考表 -盤點(diǎn)卡起訖號(hào)碼控制表（附表四） -盤點(diǎn)品折損率表 -最后一張單據(jù)號(hào)碼控制表（附表五） 2.2.12 for all promotional items, a “p” must appear beside the sales price stated on the inventory card. 在促銷中的貨品，盤點(diǎn)卡上必須有“P”注

9、明在售價(jià)旁邊。,3. During inventory 盤點(diǎn)中 3.1 piling up整理 3.1.1 the store and storage area must be clean and in order. 賣場(chǎng)和倉(cāng)庫(kù)需整齊清潔。 3.1.2 empty packings or cartons must be placed in a certain area to avoid mistakes. 空箱或紙皮必須另外堆放，以避免錯(cuò)誤。 3.2 placing inventory cards 放單 3.2.1 department heads must assure that each

10、item has been placed inventory cards. 各課長(zhǎng)須確定每項(xiàng)商品皆以貼于盤點(diǎn)卡。 3.2.2 in is forbidden to throw any inventory cards away even if the items have stopped ordering or no stocks,because it is an official document with real quantity. Before double checking, all department heads must submit to accounting departme

11、nt all inventory cards with zero quantity. 盤點(diǎn)卡系記錄實(shí)際數(shù)量之正式文件，禁止丟棄任何存貨盤點(diǎn)卡，即使該單品已停止進(jìn)貨或存貨為零，各課長(zhǎng)須將存貨為零之盤點(diǎn)卡，與復(fù)盤前交至?xí)?jì)課。 3.2.3 before inventory count, section heads must assure that merchandise arranged well and each item has its own inventory cards. 各營(yíng)業(yè)處長(zhǎng)須確定貨品于盤店前整理堆放妥當(dāng)且放單完畢。 3.2.4 departments are not allow

12、ed to take inventory count until the agreement of store manager and accounting head. 經(jīng)店經(jīng)理及會(huì)計(jì)處長(zhǎng)同意下，各課始得開(kāi)始盤點(diǎn)。,3.3 count 初盤 3.3.1 for inventory cards, quantities must be written by a blue pen for the first count, and signed by the person who counts. (see attachment 11) 初盤數(shù)量須用藍(lán)筆記載，且盤點(diǎn)者須簽名于盤點(diǎn)卡上（附表十一） 3.3

13、.2 it is invalid for correcting quantities without the signature of department heads.初盤數(shù)量之更改，須經(jīng)該課課長(zhǎng)簽名，否則無(wú)效。 3.3.3 section heads assure the completion of inventory count and sign on inventory procedure control list. 由營(yíng)業(yè)處長(zhǎng)確定初盤完成，并于盤點(diǎn)程序控制表上簽名。 3.3.4 remind commercial departments to count -import labels

14、 -price labels and scale labels -eggs boxes and display cases (bakery, butchery, salad bar, restaurant) -size labels -spoons, chopsticks, napkins and etc. For the restaurant 別忘了盤點(diǎn)下列物品： -進(jìn)口中文標(biāo)簽紙 -價(jià)格紙及綠色標(biāo)簽紙 -蛋盒及銷售盒（面包，精肉，沙拉吧及餐廳） -尺寸標(biāo)簽紙 -湯匙，筷子，餐紙等餐廳用品,3.4 checking 復(fù)盤 3.4.1 checking team shall write dow

15、n the checking quantities with a red pen and sign on the inventory cards. (see attachment 11) 復(fù)盤小組須用紅筆記載數(shù)量并且簽名。（附表十一） 3.4.2 100% checking for those items that are on the control sheet. 所有盤點(diǎn)控制表中之商品，必須100%復(fù)盤 。 3.4.3 checking team shall check merchandises based on the merchandise checking ratio list. (

16、see attachment 6) store. manager has to decide the percentage of quantity which should be systematically checked for inventory. 復(fù)盤小組須依商品檢查比例表進(jìn)行復(fù)盤（附表六）。 店經(jīng)理須決定各部門商品盤點(diǎn)時(shí)之檢查比例。 3.4.4 store manager and accounting head shall check decote list based on decote procedure . (see attachment 12) 店長(zhǎng)及會(huì)計(jì)處長(zhǎng)須遵循“盤點(diǎn)品折

17、損政策”確實(shí)檢核。（附表十二） 3.4.5 if any quantity discrepancies found by checking team, -department heads must reconfirm the quantity and then sign on the inventory cards. -checking team should register quantity discrepancies in the checking form (see attachment 7), and signed by department heads. 復(fù)盤人員發(fā)現(xiàn)數(shù)量不符時(shí)，

18、-該課課長(zhǎng)必須立即確認(rèn)數(shù)量，并于盤點(diǎn)卡上簽名。 -復(fù)盤人員應(yīng)將該錯(cuò)誤登錄于復(fù)查錯(cuò)誤記錄表， 并由該課課長(zhǎng)簽名確認(rèn)。（附表七） 3.4.6 if any question during checking, checking tea should report the situation to accounting head and section head. 復(fù)盤人員于盤點(diǎn)時(shí)發(fā)現(xiàn)問(wèn)題，應(yīng)立即反映給會(huì)計(jì)處長(zhǎng)及該處處長(zhǎng)。 3.4.7 accounting head assures the completion of checking and signs on the inventory proced

19、ure control list.(attachment 3) 由會(huì)計(jì)處長(zhǎng)確定復(fù)盤完成后，于盤點(diǎn)程序控制表上簽名。（附表三）,3.5 collecting 收單 3.5.1 once accounting head assured the completion of CPAs double-checking, -checking team should collect inventory cards immediately. -the first copy of inventory cards should be kept by accounting department, and comme

20、rcial departments keep the second copy of inventory cards. -no amendment will be allowed for inventory cards, and if any problem, another inventory taking has to be done before receiving yard reopening. 會(huì)計(jì)處長(zhǎng)確定會(huì)計(jì)師復(fù)核完成后， -復(fù)盤人員應(yīng)立即將盤點(diǎn)卡第一聯(lián)收單 -盤點(diǎn)卡第一聯(lián)由會(huì)計(jì)課留存，第二聯(lián)由營(yíng)業(yè)單位保管 -不得修改盤點(diǎn)卡，若有任何問(wèn)題須再次盤點(diǎn)，但須于收貨課開(kāi)始重新收貨前完成。

21、3.5.2 no movement for storages merchandise until all inventory procedure completed. 倉(cāng)庫(kù)完成盤點(diǎn)程序后，不得轉(zhuǎn)移商品，直至所有存貨盤點(diǎn)工作完成。 3.5.3 if there is no obvious partition between sale area and storage, checking team should randomly check storages merchandise again before inventory sale area. 若賣場(chǎng)與倉(cāng)庫(kù)無(wú)法明顯區(qū)隔時(shí)，復(fù)盤小組須于盤點(diǎn)賣場(chǎng)

22、前再次抽盤倉(cāng)庫(kù)。,4. After inventory 盤點(diǎn)后 4.1 commercial department 營(yíng)業(yè)部門 4.1.1 inventory cards second copy should be arranged in sequential order on the day of inventory taking. 盤點(diǎn)卡第二聯(lián)于盤點(diǎn)當(dāng)日須立即排序。 4.1.2 secretaries key quantities in computer based on the quantities noted on inventory cards second copy. 秘書須根據(jù)盤點(diǎn)

23、卡第二聯(lián)鍵入存貨數(shù)量。 4.1.3 the secretary have to print the inventory checking list with the quantity, the check and compare with the inventory cards. 秘書核對(duì)存貨數(shù)量與存貨盤點(diǎn)卡無(wú)誤后，列印存貨盤點(diǎn)清單以確保正確和完整性。 4.1.4 inventory checking list should be checked and signed by the department heads & section heads, and then sent to accounting department. No revision is allowed. 存貨盤點(diǎn)清單應(yīng)經(jīng)課長(zhǎng)及處長(zhǎng)檢查簽名，并送交會(huì)計(jì)課，不得修改。 4.2 accounting department 會(huì)計(jì)課 4.2.1 inventory cards firs copy shall be arranged in sequential order, and check