盘点程序流程控制

INVENTORYPROCEDURECONTROLLIST盘点程序控制表gondola:货架号码stepsignatureauthorizederson程序签名核准人员pilingaccoungtinghead整理会计处长placinginventorycardssectionhead放单营业处长countsectionhead初盘营业处长checkingaccountinghead复盘会计处长CPA'sdoublecheckingCPA会计师复核会计师collectingaccountinghead收单会计处长•超市168整理•1.Theaimofinventory•盘点存货之要旨•2.Beforeinventory•盘点前•3.duringinventory•盘点中•4.Afterinventory•盘点后•1。Theaimofinventory存货盘点之要旨•1.1itconsistsofproceedingtothecheckingofstore’sassetsandliabilities.Thephysicalinventoryofthegoodsisonlypartofthegeneralinventory.•存货盘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。•1.2physicalinventoryisaprimarymethodtoassurerealmargin.Thequalityifphysicalinventoryplaysagreatpartintheevaluationofaperiod’soperatingresults.•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。•1.3toavoidanyerrorthatmightleadtothewringandprejudicialdecisionsinthefuture.•存货盘点可避免任何会对未来决策评估之误导。•2.Beforeinventory盘点前•2.1meeting会议store店•2.1.1accountingheadcallsainventorymeetingparticipatedbystoremanager,sectionheads,andservicedepartmentheadstodiscussthetiming,themethods,CPA’sdoublecheckingandDocumentdeliverytimetableandreviewpointsbroughtforwardfromlastphysicalinventory(pleasenotepointsandactionplan).(seeattachment1,2,6,8,9&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）•2.1.2approvedbystoremanager,andthenaccountingheadshallexecuteinventoryprocedure.•经由店长核准后，由会计处长完成存货盘点程序。•2.1.3accountingheadcallsthesecondinventorymeetingparticipatedbystoremanage,sectionheads,andservicedepartmentheadstoannounceinventoryprocedure.•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处•2.1.4eachsectionheadcallsasectioninventorymeetinginwhichparticipatedbydepartmentheads,assistants,andsecretaries.•各营业处长须召开处之盘点会议，由课长、助理及秘书参与。•2.1.5accountingheadscallsacheckingcountmeetingparticipatedbycheckingteamstaff.•会计处长须召开复盘小组会议，由复盘小组参与会议。•Department课•2.1.6eachdepartmentheadcallsadepartmentinventorymeetingparticipatedbydepartment’sstaffandinventorysupportingstaff.•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。•2.2preparation准备•section处•2.2.1eachsectionmustpreparethedrawingofstocksettledplaceandinventoryprocedurecontrollist.(seeattachment3)•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）•Deparment课•2.2.2allthereturnsmustbedonebeforeinventoryandanybrokengoodsmustbethrownawayafterrecordingbeforethephysicalinventory.•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。•2.2.3departmentheadsmustmakesurealltheitemswhichinthestoreandstoragehavebeenlistedinthecomputer.(itemlistbystructure)•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。•2.2.4departmentheadsmustcheckthecostofeachitemifthesamewiththelastpurchaseprice,andalsochecksellingpriceinthestore.•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。•2.2.5print-outitemlistbystructureanditemlistbystructure.(reference)•列印单品表及单品参考表。•2.2.6generalprincipleforinventorytakingis“oneitem;oneplace”,butfortwoexceptionalsituationsasfollows,itispossibletohavetwoplacesfor1itemandtoaddoneinventorycardforthem.•1.T.G•2.outsidestorage•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•2.2.7departmentheadhastocheckstoreandoutsidestorage,andassuretheitemswhichatTGandoutsidestoragealreadyincludedinthecontrolsheet.•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。•2.2.8printoutcontrolsheetinventorycheckinglist,andtwo-plyinventorycards.•列印盘点控制表，盘点清单及盘点卡一式二联。•2.2.9departmentheadsmustcheckthesequentialnumberofinventorycheckinglistandinventorycards.•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。•2.2.10anitemmustbedepreciatedifitisdecayed,damaged,orseasonalitem(outoffashion)andpreparedecotelistbasedondecotepolicy.•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”。•2.2.11beforephysicalinventory,eachdepartmentmustsubmitthefollowingdocumentstoaccountingdepartment.•--inventorycardcontrolsheet•--itemlistbystructure(reference)•--inventorycardsequentialnumbercontrollist(seeattachment4)•--decotelist--thelastnumbercontrollist(seeattachment5)•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）•2.2.12forallpromotionalitems,a“p”mustappearbesidethesalespricestatedontheinventorycard.•在促销中的货品，盘点卡上必须有“P”注明在售价旁边。•3.Duringinventory盘点中•3.1pilingup整理•3.1.1thestoreandstorageareamustbecleanandinorder.•卖场和仓库需整齐清洁。•3.1.2emptypackingsorcartonsmustbeplacedinacertainareatoavoidmistakes.•空箱或纸皮必须另外堆放，以避免错误。•3.2placinginventorycards放单•3.2.1departmentheadsmustassurethateachitemhasbeenplacedinventorycards.•各课长须确定每项商品皆以贴于盘点卡。•3.2.2inisforbiddentothrowanyinventorycardsawayeveniftheitemshavestoppedorderingornostocks,becauseitisanofficialdocumentwithrealquantity.Beforedoublechecking,alldepartmentheadsmustsubmittoaccountingdepartmentallinventorycardswithzeroquantity.•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。•3.2.3beforeinventorycount,sectionheadsmustassurethatmerchandisearrangedwellandeachitemhasitsowninventorycards.•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。•3.2.4departmentsarenotallowedtotakeinventorycountuntiltheagreementofstoremanagerandaccountinghead.•经店经理及会计处长同意下，各课始得开始盘点。•3.3count初盘•3.3.1forinventorycards,quantitiesmustbewrittenbyabluepenforthefirstcount,andsignedbythepersonwhocounts.(seeattachment11)•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）•3.3.2itisinvalidforc