盘点程序流程控制.ppt

1、超市168整理 ,1. The aim of inventory 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。The aim of inventory 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

2、点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

3、 and 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 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 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 原则上盘点时，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 invent

6、ory checking list, and two-ply 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

7、 prepare decote list based on decote 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 nu

8、mber control list (see attachment 4) -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

9、明在售价旁边。,3. During inventory 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

10、item has been placed inventory 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 departme

11、nt all inventory cards with zero 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 allow

12、ed to take inventory count until the 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

13、.2 it is invalid for correcting quantities 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

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 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 dow

15、n the checking quantities with a red pen and sign on the 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. (

16、see attachment 6) store. manager has to decide the percentage 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

17、损政策”确实检核。（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. 复盘人员发现数量不符时，

18、-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） 3.4.6 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 proced

19、ure 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 collecting 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 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. 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。

21、3.5.2 no movement for storages merchandise until all inventory procedure completed. 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

22、前再次抽盘仓库。,4. After inventory 盘点后 4.1 commercial department 营业部门 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

23、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 & section heads, and then sent to accounting department. No revision is allowed. 存货盘点清单应经课长及处长检查签名，并送交会计课，不得修改。 4.2 accounting department 会计课 4.2.1 inventory cards firs copy shall be arranged in sequential order, and check