家乐福促销分析报告3

1、INVENTORY PROCEDURE CONTROL LIST 盘点程序控制表gondola: 货架号码stepsignatureauthorized erson程序签名核准人员piling accoungting head整理会计处长placing inventory cardssection head 放单营业处长count section head 初盘营业处长checking accounting head复盘会计处长CPAs double checking CPA会计师复核会计师collecting accounting head收单会计处长 1. The aim of inven

2、tory 盘点存货之要旨 2. Before inventory 盘点前 3.during inventory 盘点中 4. After inventory 盘点后1 1。The aim of inventory The aim of inventory 存货盘点之要旨存货盘点之要旨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.存货盘点

3、是全部存货管理的一部分，而且是店内资产及负债查核的一部分。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.存货盘点是唯一可获得部门正确毛利的办法，盘点品质 的好坏对一段时期营运绩效评估，扮演重要的角色。1.3 to avoid any error that might lead to the wring and

4、 prejudicial decisions in the future.存货盘点可避免任何会对未来决策评估之误导。2. Before inventory 2. Before inventory 盘点前盘点前 2.1 meeting 会议 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 ch

5、ecking and Document delivery timetable and review points brought forward from last physical inventory (please note points and action plan). (see attachment 1,2,6,8,9&10)会计处长召开会议，由店会议参加人员讨论有关之 盘点时间、盘点方法、文件传送时间表及会计师盘点与否相关事项并检讨上次盘点之缺失与行动计划。（参见附表一、二、六、八、九、十）2.1.2 approved by store manager, and then

6、accounting head shall execute inventory procedure.经由店长核准后，由会计处长完成存货盘点程序。2.1.3 accounting head calls the second inventory meeting participated by store manage, section heads, and service department heads to announce inventory procedure.会计处长召开第二次盘点会议，宣布确定之 盘点相关事宜予店会议参加人员Section Section 处处2.1.4 each se

7、ction head calls a section inventory meeting in which participated by department heads, assistants, and secretaries.各营业 处长须召开处之盘点 会议，由课长、助理及秘书参与。2.1.5 accounting heads calls a checking count meeting participated by checking team staff.会计处长须召开复盘小组 会议，由复盘小组参与会议。Department Department 课课2.1.6 each depar

8、tment head calls a department inventory meeting participated by departments staff and inventory supporting staff.各课长召开课盘点 会议，由该课所有人员及盘点支援人员参加。2.2 preparation 准备section section 处处2.2.1 each section must prepare the drawing of stock settled place and inventory procedure control list.( see attachment 3

9、)各处必须准备 盘点计划之配置图及盘点程序控制 表（参见附表三）DeparmentDeparment 课课2.2.2 all the returns must be done before inventory and any broken goods must be thrown away after recording before the physical inventory.所有的退货最迟须于盘点前退出，不可退货之损坏商品须与盘点前登录后丢弃。2.2.3 department heads must make sure all the items which in the store an

10、d storage have been listed in the computer. (item list by structure)课长必须确定所有在店内，仓库及外仓之商品都已列入单品表中。2.2.4 department heads must check the cost of each item if the same with the last purchase price, and also check selling price in the store.各课课长必须检查电脑中所有单品之成本是否与最后一次进价相同并检查单品之售价。2.2.5 print-out item list

11、 by structure and item list by structure. (reference)列印单品表及单品参考表。2.2.6 general principle for inventory taking is “one item; 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 2. outside storage原则上盘点时，

12、同一商品应置于同一处所。但有下列情形时，得加一张盘点卡： 1 有促销台 2 有外仓时 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.各课长必须检查卖场及 外仓商品项目，并确定促销台及外仓商品已键入盘点控制表中。2.2.8 print out control sheet inventory checking list, and two-pl

13、y inventory cards.列印盘点控制表，盘点清单及盘点卡一式二联。2.2.9 department heads must check the sequential number of inventory checking list and inventory cards.各课长必须检查及核对存货盘点清单及盘点卡之流水号码。2.2.10 an item must be depreciated if it is decayed, damaged, or seasonal item (out of fashion) and prepare decote list based on dec

14、ote policy. 倘有腐败、破损、或季节性之商品须提列折旧，各课长须参考盘点品折损政策，并准备“盘点品折损率表”。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 number control list (see attachment 4)

15、-decote list-the last number control list (see attachment 5)盘点前各部门须将下列报表交与会计课-盘点卡控制 表-单品参考表-盘点卡起讫号码控制表（附表四）-盘点品折损率表-最后一张单据号码控制表（附表五）2.2.12 for all promotional items, a “p” must appear beside the sales price stated on the inventory card.在促销中的货品，盘点卡上必须有“P”注明在售价旁边。3. During inventory 3. During inventor

16、y 盘点中盘点中3.1 piling up整理3.1.1 the store and storage area must be clean and in order.卖场和仓库需整齐清洁。3.1.2 empty packings or cartons must be placed in a certain area to avoid mistakes.空箱或纸皮必须另外堆放，以避免错误。3.2 placing inventory cards 放单3.2.1 department heads must assure that each item has been placed inventory

17、 cards.各课长须确定每项商品皆以贴于盘点卡。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 department all inventory cards with zero

18、 quantity.盘点卡系记录实际数量之正式文件，禁止丢弃任何存货盘点卡，即使该单品已停止进货或存货为零，各课长须将存货为零之盘点卡，与复盘前交至会计课。3.2.3 before inventory count, section heads must assure that merchandise arranged well and each item has its own inventory cards.各营业处长须确定货品于盘店前整理堆放妥当且放单完毕。3.2.4 departments are not allowed to take inventory count until the

19、 agreement of store manager and accounting head.经店经理及会计处长同意下，各课始得开始盘点。 3.3 count 初盘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)初盘数量须用蓝笔记载，且盘点者须签名于盘点卡上（附表十一）3.3.2 it is invalid for correcting quantiti

20、es without the signature of department heads.初盘数量之更改，须经该课课长签名，否则无效。3.3.3 section heads assure the completion of inventory count and sign on inventory procedure control list.由营业处长确定初盘完成，并于盘点程序控制表上签名。3.3.4 remind commercial departments to count -import labels-price labels and scale labels-eggs boxes a

21、nd display cases (bakery, butchery, salad bar, restaurant)-size labels-spoons, chopsticks, napkins and etc. For the restaurant别忘了盘点下列物品：-进口中文标签纸-价格纸及绿色标签纸-蛋盒及销售盒（面包，精肉，沙拉吧及餐厅）-尺寸标签纸-汤匙，筷子，餐纸等餐厅用品3.4 checking 复盘 3.4.1 checking team shall write down the checking quantities with a red pen and sign on t

22、he inventory cards. (see attachment 11)复盘小组须用红笔记载数量并且签名。（附表十一） 3.4.2 100% checking for those items that are on the control sheet.所有盘点控制表中之商品，必须100%复盘 。3.4.3 checking team shall check merchandises based on the merchandise checking ratio list. (see attachment 6) store. manager has to decide the percen

23、tage of quantity which should be systematically checked for inventory.复盘小组须依商品检查比例表进行复盘（附表六）。 店经理须决定各部门商品盘点时之检查比例。3.4.4 store manager and accounting head shall check decote list based on decote procedure . (see attachment 12)店长及会计处长须遵循“盘点品折损政策”确实检核。（附表十二）3.4.5 if any quantity discrepancies found by

24、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.复盘人员发现数量不符时，-该课课长必须立即确认数量，并于盘点卡上签名。-复盘人员应将该错误登录于复查错误记录表， 并由该课课长签名确认。（附表七）3.4.

25、6 if any question during checking, checking tea should report the situation to accounting head and section head.复盘人员于盘点时发现问题，应立即反映给会计处长及该处处长。3.4.7 accounting head assures the completion of checking and signs on the inventory procedure control list.(attachment 3)由会计处长确定复盘完成后，于盘点程序控制表上签名。（附表三） 3.5 col

26、lecting 收单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 commercial departments keep the second copy of inventory cards.-no amendment

27、will be allowed for inventory cards, and if any problem, another inventory taking has to be done before receiving yard reopening. 会计处长确定会计师复核完成后，-复盘人员应立即将盘点卡第一联收单 -盘点卡第一联由会计课留存，第二联由营业单位保管-不得修改盘点卡，若有任何问题须再次盘点，但须于收货课开始重新收货前完成。3.5.2 no movement for storages merchandise until all inventory procedure com

28、pleted.仓库完成盘点程序后，不得转移商品，直至所有存货盘点工作完成。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.若卖场与仓库无法明显区隔时，复盘小组须于盘点卖场前再次抽盘仓库。4. After inventory 4. After inventory 盘点后盘点后4.1 commercial department 营

29、业部门4.1.1 inventory cards second copy should be arranged in sequential order on the day of inventory taking.盘点卡第二联于盘点当日须立即排序。4.1.2 secretaries key quantities in computer based on the quantities noted on inventory cards second copy.秘书须根据盘点卡第二联键入存货数量。4.1.3 the secretary have to print the inventory checking list with the quantity, the check and compare with the inventory cards.秘书核对存货数量与存货盘点卡无误后，列印存货盘点清单以确保正确和完整性。4.1.4 inventory checking list should be checked and signed by the department heads & secti