购物广场鲜食盘点程序

购物广场鲜食盘点程序FreshInventoryProcedureforSupercenterI.鲜食盘点的意义及时间Purpose&ScheduleofFreshInventory意义：鲜食部通过定期的盘点，准确掌握鲜食各部门的库存、销售、丢弃及毛利情况，并及时做出分析与调整，进一步提高销售额、节约成本、增加利润。Thefreshinventoryistoverifythenumbersofon-hand,sales,throwaway,andmargin.BasedontheInventoryresult,properanalysisandtimelyadjustmentcanbemadetopushsales,reducecostandincreasemargin.时间：鲜食部门的盘点每月进行两次：月中一次，月末一次。由营运总部每年伊始制定本年度各月份盘点日期。新店在半年内每周一次Theinventoryisscheduledbothinthemiddleandattheendofeachmonth.OHOperationwillprepareaFreshInventoryScheduleatthebeginningoftheyear.Theinventoryshouldbeheldeachweekforthenewstoreinthefirsthalfyear.II.盘点概念BasicConceptsA.盘点公式Formula:盘点毛利率=(本期销售-本期成本)/本期销售X100%Margin%=(Sales-Cost)/Salesx100%注：公司毛利标准MarginStandardDiv24 Dept83 Dept.93 Div25 Div26 Dept.80 Dept.81 Div27 13.2% 13% 13.5% 13% 24.2% 23% 26% 40%-50%(自用品已不算成本sincethecosthasbeendeleted)本期成本=期初库存+本期采购成本+MTR-期末库存Cost=(BeginningInventory+PurchaseCost+MTR–EndingInventory)注：公司库存标准InventoryLevelStandardDiv24 Div25 Div26 Div277天 3天 7天 21~28天7days 3days 7days 21~28days(Div27大部分是openPO及DSD收货，库存天数长，周转率低MostofitemsinDiv27areopenPOandDSD,theinventoryperiodislongandturnoverislow)盘点损耗率=(本期损耗合计总额/本期销售)X100%Throwaway%=(ThrowawayAmount/Sales)X100%注：公司丢弃标准(占销售百分比)Throwawaystandard,by%ofsales：Div24 Div25 Div26 Div273% 3.5% 3% 4%B.盘点品项InventoryRange原料及商品。Rawmaterialandallitems.成品商品的计数和库存金额核算Finishedproductsinventoryandinventoryamountcalculation计数：按销售单位点数并累计。Inventory:bysellingunitandcalculatetotal.库存金额核算：根据公式Inventoryamountcalculation:usethisformula零售价期末库存数量(1-部門平均毛利率)(1+VAT税率)sellingpriceEndinginventorycountingqty(1-Deptaveragemarginrate)(1+VATTaxrate)注：税率13%，部门为：肉类、海鲜、果蔬税率17%，部门为：熟食部、面包房Remarks:deptof13%taxrate:meat,seafood,produce;deptof17%taxrate:deli,bakery半成品计数和库存金额核算Semi-finishedproductsinventoryandinventoryamountcalculation:半成品主要为：面包房蛋糕底、馅料、熟食部PIZZA饼底等。Semi-finishedproductsreferto:bottomofcreamcakes,dumpling,bottomofpizza库存金额核算：Inventoryamountcalculation自制半成品:采购将核定半成品成本价并在每次盘点前更新。营运部盘点计数后乘以半成品成本价得出半成品库存金额。附后半成品清单及成本价。Forself-producedsemi-finishedproducts:merchandisingcalculateoutthecostofsemi-finishedproductsandupdateitbeforeeachinventory.Thequantityofcountingmultiplethecost,thenwecanmakeouttheinventoryamount.Findattachedthesemi-finishedproductlistanditscost.外购半成品根据盤點数量*最近外购成本价得出半成品库存金额。Inventoryamountcalculationforsemi-finishedproductspurchased:Inventorycountqty*latestpurchasecostIII.盘点前的准备PreparationpriortofreshinventoryA.票据部准备工作InvoicePreparation:盘点前一天上午8:00由票据办将《鲜食部门盘点计数表》(见附页)交鲜食值班经理，由各部门负责校对表中所有品项的盘点价格和计价单位。At8:00amofthedaybeforeInventory,InvoicewillsendtheInventoryCountingSheetforFreshDepartments(pleasefindattachedSheet)totheFreshDM,whoshouldberesponsibleforcheckingthepriceandpackingunitofalltheitemslisted.各鲜食部门于盘点前一日17:00前，将手工更正完毕的《鲜食部门盘点计数表》交到票据部，票据部负责成本价格的复查和电脑资料的更正。FreshshouldreturntheupdatedInventoryCountingSheetforFreshDepartmentstoInvoiceby17:00thedaybeforeInventory,whowillrecheckitandenteritinthecomputer.票据部于盘点当天10:00am前将最新更正版的《鲜食部门盘点计数表》打印，并签“已核对”字样后交鲜食值班经理审核，审核无误后分发给各部门。经票据部核对后的汇总表中的成本价格，在盘点开始后不得随意更改，如确属有误，须经LP审核确认。InvoicewillprinttheupdatedInventoryCountingSheetforFreshDepartmentsby10:00amontheInventoryDay,mark“Checked”onitandsendittoFreshDMforchecking.Afterconformationofallthenumbersisright,DMsendsittothedepartment.ThecostpriceontheInventoryRecordisnotallowedtocorrectduringinventorywithInvoice’smark“Checked”.Ifthereisreallyexistwrongprice,LP’sconfirmationisneeded.票据办应在盘点前全面检查鲜食收货记录、MTR单和索赔未定案报告并通知鲜食各部门,盘点当日丢弃应于当晚午夜12:00前在电脑中完成，盘点当天下午17:30前停止MTR，进货，所有数据截止变更。注：一般来说，所有进入盘点的数额都应在截止时间以前在SMART系统中定案；但是在月末，如果盘点中有采购金额未定案，以及未付款海外订单，票据办应向财务部提交“预提申请表”。否则显示在损益表上的毛利就会被夸大。Beforeinventory,theInvoiceOfficeshouldovercheckallthefreshreceivingrecords,MTRsandtheClaimsNotFinalizedReportsandcommunicatewithallthefreshdepartments.Anythrowawaysshouldbeprocessedinthesystemby12:00midnightandalldatachanging,MTRsandreceivingsshouldbestoppedrespectivelyby17:30pmintheafternoonoftheinventoryday.Note:BasicallytheinventorycountedshouldhavebeenfinalizedinSMARTbeforethecut-off.Atmonthend,ifthefreshinventoryincludespurchasesthathavenotbeenfinalized,orunpaidOverseaPO,InvoiceOfficehastorequestFinancetomaketherelevantprovisionsthatneedtobemadeinthePurchaseaccountswiththeuseof“预提申请表”.Otherwise,themarginontheP&Lwillbeoverstated.票据办在盘点当日营业结束后根据该商品当日的销售金额做预提。(注：若无寄售商品，则此条暂不适用)ThentheInvoiceOfficeshouldturnthosedatatotheReceivingOfficetofinalize.Allthesefinalizeditemsshouldbecountedintothecostsofdepartments.(Note:ifthere’snoconsignmentitems,thisisnotapplicable)B.楼面准备工作SalesFloorPreparation人员准备Staffing&Scheduling每月排班中，鲜食部门主管必须安排合理的盘点人员以完成本部门的盘点。Freshsup.mustschedulereasonablemanpowertocompleteeachinventory.月中盘点由主管或授权领班主持，整个鲜食楼层至少有一名经理参加。Middlemonthinventoryshouldbemasteredbysupervisororauthorizedassociates.AtleastoneFreshDMshouldattend.月末盘点由各部门主管主持，鲜食副总及至少一名经理必须参加。Endingmonthinventorymustbemasteredbyeachsupervisor,FreshDGMandatleastonefreshDMmustattendmiddlemonthinventory.区域整理ZoneDefense盘点前的区域整理对每次盘点能否准确顺利进行至关重要。每次盘点前由主管安排员工对不同区域的商品进行归类整理以便点数，这些区域包括：冷藏库、冷冻库、后仓、高货架、销售区及促销区。ZoneDefenseisverycrucialtotheaccuracyofauditresult.Priortoeachfreshinventory,Supshallarrangeassociatesinhisdepartmentforzonedefense,whichincluderefrigerators,coolers,backroom,shelf,salesfloorandpromoarea.核对区域图是否有陈列位置更改，并在区域图上标明(Needtocheckifthereisanychangesofdisplaylocation,andidentifyontheareaprints)表格准备PaperworkPreparation鲜食部于盘点前一日17:00前将《鲜食部门盘点计数表》中的成本按最新价格进行更正，并补充表格未列出的新品种，删除已取消的旧品种，并交回票据部。鲜食部准备空白的《鲜食部门盘点计数表》及“正在盘点中”等表格及部门盘点区域总图。准备相应的称及必备的文具。FreshwillupdatepriceanditemsonInventoryCountingSheetforFreshDepartmentspreparedbyInvoiceby17:00thedaybeforeInventoryandreturnittoInvoice.FreshwillprepareblankInventoryCountingSheetforFreshDepartmentsand“OnInventory”flagsandtheAreachartofinventoryFreshwillpreparesteelyard,electronicscalesandstationary.IV盘点实施InventoryConductingA.盘点点数Counting将已核对的《鲜食部门盘点计数表》张贴在相应的盘点区域，并张贴“正在盘点中”的白纸，在盘点未结束前，不能取下“正在盘点中”的白纸。(因为有时盘点在第二天中午还需复查，此“正在盘点中”的白纸正好提醒第二天的同事盘点未结束，若同事需要取用原料或商品时需在《鲜食部门盘点计数表》中备注。)EachcountinggondolashouldbeattachedwithblankInventoryCountingSheetforFreshDepartmentsand“OnInventory”flags.These“Oninventory”flagsshallnotbetakendownuntiltheinventorycompleted.(Thisisbecausetheremaybeasecondcheckinnextday.Theattached“OnInventory”flagscanremindotherassociatesthattheinventoryhasnotfinishedandifthemerchandiseshadtobetakenout,recordsshouldbemadeonInventoryCountingSheetforFreshDepartments).盘点点数和复核工作应做到由上到下、由左到右、由前到后，不可跳跃点数Countingfromuptodown,fromlefttoright,fromfronttobackandshouldbeinsequencewithoutanyinterruption.对每种货物在点数的同时应准确地在《鲜食部门盘点计数表》中填好商品的名称、商品号、数量，点数人签名确认后将《鲜食部门盘点计数表》贴回原处。LP抽查要签名，并贴回原处Whilecounting,thenames,itemnumbersandquantitiesofmerchandisesshallberecordedcorrectlyontheInventoryCountingSheetforFreshDepartmentswhichshouldbesignedbycountingpeopleandattachedbacktooriginalplaces.LPteamneedscheckwithsignaturesandattachedbacktooriginalplaces楼面点数应在盘点当天营业结束后才开始。原则上盘点开始以后，不能动用任何与盘点有关的物品或单据，如因紧急情况，正在盘点时夜班的同事需要使用原料、商品和自用品时，必须确保在已完成点数的货架上的《鲜食部门盘点计数表》中备注拿走的数量并签名，同时部门经理和LP同事必须在拿走数字旁签名见证。Countonfreshinventoryofthesalesfloorshouldbestartedfromthebusiness-endingtimeofthecut-offday.Inprincipal,nomovementofrawmaterialordocumentsrelatedtoinventoryisallowedduringtheinventory.Ifthenightshiftassociatesneedtotakeanyrawmaterial,merchandiseorstoresupplyincaseofemergency,he/shemustmarkeddownthequantitytakenoutandsignontheInventoryCountingSheetforFreshDepartments,DMandLPassociateshouldaddsignaturesforverification.《鲜食部门盘点计数表》原则上不允许有任何涂改，如需改动(如：增加盘点品种，修改盘点计数)一定有防损一起核盘后在相应表格处签字证明。InventoryCountingSheetforFreshDepartmentsisusuallynotallowedtochange.Ifchangeneeded(eg,addinventoryassortmentorreviseinventoryquantities),itmustberecheckedwithLPandsignnamesonthesheet.B.盘点复查Verification当同事盘点完毕后由商场管理层和LP人员对《鲜食部门盘点计数表》总页数的10%进行抽查,并记录在表上的“复查”栏中。Afterthecountingfinished,themanagementteamandLPassociatesshouldspotcheck10%ofthetotalpagesofInventoryCountingSheetforFreshDepartmentsofeverydepartment.Theverifiednumbersshallbewrittenatthe“SpotCheck”columnonthecountsheets.点数及抽查结束后，由鲜食DGM或部门经理、LP经理或LP主管一起按区域图收集全部的《鲜食部门盘点计数表》，核对是否丢失以及数字的更改情况，核实无误后直接交票据同事。Afterthat,FreshDGMorDMandLPDMorLPsupervisorsareresponsibleforcollectingalltheInventoryCountingSheetforFreshDepartmentsaccordingtotheareaprints,checkingthepre-numberstoensurenoloss,andreviewinganynumberamendment,thenthedepartmentassociatesareinchargeofaddingallthenumbersandrecordingon“InventoryRecord”sheet.部门同事数据汇总完毕后，由LP抽查《鲜食部门盘点计数表》中的数据是否正确，并签字确认。(注：建议删除本条)Afterthedepartmentfinishthecalculating,LPassociatestakespotcheckthenumbersofalltheInventoryCountingSheetforFreshDepartmentsandconfirmifthenumbersarecorrect.C.盘点数据输入InventoryResultEntry由票据办公室专人进行独立的电脑录入和计算期末库存，并核算盘点结果。LP人员必须在现场等待盘点结果。LPassociatesshouldcollectallInventoryCountingSheetsforFreshDepartmentsandgivethemtotheInvoiceOffice,InvoiceassociatesshouldindependentlyenterthecountingnumbersintocomputerandcalculatetheEndinginventoryandinventoryresults.LPassociatesmustwaitattheplaceforduty.D.盘点定案InventoryFinalization如果发现盘点结果可疑，票据部和部门经理应共同检查是否有输入、计算和点数方面的错误。如果怀疑是点数方面的错误，必须由部门经理与LP同事一起到现场去重点，并在预盘表上记下重点的结果和更改原因。月中盘点，表格上更改数字旁须有鲜食经理、LP共同签字；月末盘点，表格上更改的数字旁须有鲜食副总、LP共同签字。所有更改过的表格由LP交回票据部录入。Iftheresultisdoubtful,InvoiceOfficeandDMshouldresearchforanypossibleentering,calculatingorcountingerror.Ifadoublecountingisnecessary,DMshouldgobacktotheinventoryplaceaccompaniedbytheLPassociates.Iftheresultofdoublecountingrequireanyamendmentfortheinventorynumbers,FreshDMandLP’ssignatureisneededformiddlemonthinventory,FreshDGMandLP’ssignatureisneeded.Afterwards,LPshouldreturnthepre-countsheetstoInvoicetologin.主管和经理对毛利报告和上几次的盘点结果进行分析。尤其要注意与本部门正常毛利和本次毛利进行比较。Oncethepreliminaryinventoryresultcomesout,thesupervisorandmanagersshouldmakeinventorycomparisonwiththeresultsoflastseveraltimestoconcludewhetherthenumbersarereasonable.ItisimportanttocomparetheMGandMG%withthenormalmarginandcurrentmargin盘点结果应与本部门正常毛利(各店不同，由GM界定本店正常毛利标准，在节假日及不同季节正常毛利会有所不同)相比较，当出现相差正负2%时，应核查并分析原因后再定案盘点结果。Ifthemargincomparisonappearsapositiveornegativedifferencearound2%withthestandardMG%,managementshouldnotfinalizebutperformverificationandanalysistoconcludewhethertheinventoryresultsarereasonable.(TheMG%standardsmaybedifferentbetweenstoresandduringholidays&seasons,soGMscandecidethembasedontheactualsituationoftheirstores.)盘点总结果报告总经理应在第二天中午12:00点前签发。GMsshouldsignouttheFinalInventoryReport(result)beforenoonofthenextday.V.盘点结束后工作AfterInventoryA. 票据部Invoice总经理签署后的盘点总结果报告应在第二天中午14点前发电邮至当地财务部，票据房需安排人员与财务部确认核实结果。FinalInventoryReport(result)approvedbyGMshouldbeEmailtolocalFinanceDepartmentbefore14:00pmnextday.InvoiceOfficeshouldarrangeoneassociatetoconfirmthecheckingresultwithFinance.票据房应将月末一次的盘点结果在第二天十三点前輸入SMART系統的毛利屏幕,并通知当地财务部输入的时间，以便系统出现问题时及时跟进。InvoiceOfficeshouldinputtheresultoftheendingmonthinventorytoInventoryTrackingscreeninSMARTsystembefore1:00pmofthenextday.InvoiceofficeshouldinformlocalFinanceDepartmenttheinputtimetoensuretimelyfollow-upwhensystemgoeswrong.票据办应妥善保存鲜食盘点资料一年以备事后复查。其中应包括:附件一：《鲜食部门盘点计数表》附件二：票据部盘点计数汇总表。(注：建议删除该附件)附件三：鲜食部门盘点小结报告。(注：建议删除该附件)以上档案的保管对工作非常重要。TheInvoiceOfficeshouldkeeptheFreshDepartmentsinventoryreportsandrecordscompletelyforatlessoneyearforafterwardsrecheckingpurpose.Thedocumentsshouldinclude:InventoryCountingSheetforFreshDepartments(Attachment1)InvoiceInventoryCollectionSheets(Attachment2)FreshDepartmentInventoryRecap(Attachment3)Allthesefilesareveryimportantandareinneedofkeepingwellfromyearlyinventorytoyearlyinventory..B.楼面营运部门Thedepartment由LP通知楼面盘点正式结束，各部门可取下“正在盘点中”的白纸。Afterfinalizingtheinventory,LPshouldannouncetheinventorycompletedandinformDepartmentstotakedownthe“OnInventory”flags.毛利率浮动超出正常范围(+2%)，部门经理/主管须在盘点结束第二日10:00am前将盘点结果分析报告及改进措施报告交到鲜食副总。月末盘点的次日，熟食部、肉类部须上交酱料订货表，内容包括库存、月用量、订货量。面包房上交美式原料订货表。Ifthemarginofadepartmentexceedsnormalrangemorethan2%,adepartmentalinventoryanalysis&actionplanreportconfirmedbyDMandSupshallbepresentedtoFreshDGMnolaterthan10:00amthedayafterfreshinventory.ADawnProductOrderSheet(Sauce)istobecompletedbyHotDeliandMeatthenextdayaftermonthlyfreshinventory,whichincludesin-stockqty.,monthlyusageqtyandorderqty.ADawnProductOrderSheet(onlyforAmericanitemsofBakery)istobecompletedbyBakeryaftermonthlyendingfreshinventory.每次盘点结束，面包房、熟食部、肉类部需将本部门原料的库存、保质期表上交鲜食副总。Aftereachinventory,Bakery,HotDeliandMeatshouldhandintheRawMaterialReporttoFreshDGM,whichshouldincludein-stockandvaliddate.

(附表一)鲜食部门盘点计数表(部门号)InventoryCountingSheetforFreshDepartments(Dept.No) 区域(area)：_____________日期(Date)_______________序号No商品号码ItemNo商品名称Description规格Size成本Cost库存数量InventoryQty库存总成本TotalInveCost盘点人:________ 核查人:______ LP核查：__________(InventoryAssociate)： (Reviewer) (LPapproval)

(附表三I)WAL-MARTSUPERCENTER(2701)COSTDEPT.INVENTORY沃尔玛购物广场(Store#)成本部门盘点表DIV#:_________(#分区:_________)DEPT#:________(#部門:__________)DATE日期BI期初库存PURCHASE采购成本TA总额EI期末库存COGS已售成本SALES销售额GM毛利GM%毛利率THROW丢弃额THROW%丢弃率MTDDEPT#:________(#部門:__________)DATE日期BI期初库存PURCHASE采购成本TA总额EI期末库存COGS已售成本SALES销售额GM毛利GM%毛利率THROW丢弃额THROW%丢弃率MTDDEPT#:________(#部門:__________)DATE日期BI期初库存PURCHASE采购成本TA总额EI期末库存COGS已售成本SALES销售额GM毛利GM%毛利率THROW丢弃额THROW%丢弃率MTDDIVTOTAL#:________(#分區:_________)DATE日期BI期初库存PURCHASE采购成本TA总额EI期末库存COGS已售成本SALES销售额GM毛利GM%毛利率THROW丢弃额THROW%丢弃率MTDDesignedBy:__________LOSSPREVENTION防损部:___________STOREMANAGER商店经理:___________BUYER采购:___________DEPT.MANAGER部门经理:____________REMARK:BI=BEGININGINVENTORYTA=TOTALAVAILABLEEI=ENDINGINVENTORYCOGS=COSTOFGOODSOLDGM=GROSSMARGINGM%=GROSSMARGINPERCENT(附表三II)WAL-MARTSUPERCENTER(2701)COSTDEPT.INVENTORY沃尔玛购物广场(Store#)成本部门盘点表DIV24:MEAT