家樂福盤點分析報告(共12頁).ppt

1、INVENTORY PROCEDURE CONTROL LIST 盤點程序控制表gondola: 貨架號碼stepsignatureauthorized erson程序簽名核準人員piling accoungting head整理會計處長placing inventory cardssection head 放單營業(yè)處長count section head 初盤營業(yè)處長checking accounting head復盤會計處長CPAs double checking CPA會計師復核會計師collecting accounting head收單會計處長 1. The aim of inven

2、tory 盤點存貨之要旨 2. Before inventory 盤點前 3.during inventory 盤點中 4. After inventory 盤點后1 1。The aim of inventory The aim of inventory 存貨盤點之要旨存貨盤點之要旨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.存貨盤點

3、是全部存貨管理的一部分，而且是店內資產及負債查核的一部分。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.存貨盤點是唯一可獲得部門正確毛利的辦法，盤點品質 的好壞對一段時期營運績效評估，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.存貨盤點可避免任何會對未來決策評估之誤導。2. Before inventory 2. Before inventory 盤點前盤點前 2.1 meeting 會議 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 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)會計處長召開會議，由店會議參加人員討論有關之 盤點時間、盤點方法、文件傳送時間表及會計師盤點與否相關事項并檢討上次盤點之缺失與行動計劃。（參見附表一、二、六、八、九、十）2.1.2 approved by store manager, and then

6、accounting head shall execute inventory procedure.經由店長核準后，由會計處長完成存貨盤點程序。2.1.3 accounting head calls the second inventory meeting participated by store manage, section heads, and service department heads to announce inventory procedure.會計處長召開第二次盤點會議，宣布確定之 盤點相關事宜予店會議參加人員Section Section 處處2.1.4 each se

7、ction head calls a section inventory meeting in which participated by department heads, assistants, and secretaries.各營業(yè) 處長須召開處之盤點 會議，由課長、助理及秘書參與。2.1.5 accounting heads calls a checking count meeting participated by checking team staff.會計處長須召開復盤小組 會議，由復盤小組參與會議。Department Department 課課2.1.6 each depar

8、tment head calls a department inventory meeting participated by departments staff and inventory supporting staff.各課長召開課盤點 會議，由該課所有人員及盤點支援人員參加。2.2 preparation 準備section section 處處2.2.1 each section must prepare the drawing of stock settled place and inventory procedure control list.( see attachment 3

9、)各處必須準備 盤點計劃之配置圖及盤點程序控制 表（參見附表三）Deparment Deparment 課課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.所有的退貨最遲須于盤點前退出，不可退貨之損壞商品須與盤點前登錄后丟棄。2.2.3 department heads must make sure all the items which in the store a

10、nd storage have been listed in the computer. (item list by structure)課長必須確定所有在店內，倉庫及外倉之商品都已列入單品表中。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.各課課長必須檢查電腦中所有單品之成本是否與最后一次進價相同并檢查單品之售價。2.2.5 print-out item lis

11、t by structure and item list by structure. (reference)列印單品表及單品參考表。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原則上盤點時

12、，同一商品應置于同一處所。但有下列情形時，得加一張盤點卡： 1 有促銷臺 2 有外倉時 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.各課長必須檢查賣場及 外倉商品項目，并確定促銷臺及外倉商品已鍵入盤點控制表中。2.2.8 print out control sheet inventory checking list, and two-p

13、ly inventory cards.列印盤點控制表，盤點清單及盤點卡一式二聯(lián)。2.2.9 department heads must check the sequential number of inventory checking list and inventory cards.各課長必須檢查及核對存貨盤點清單及盤點卡之流水號碼。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 de

14、cote policy. 倘有腐敗、破損、或季節(jié)性之商品須提列折舊，各課長須參考盤點品折損政策，并準備“盤點品折損率表”。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 number control list (see attachment 4

15、)-decote list-the last number control list (see attachment 5)盤點前各部門須將下列報表交與會計課-盤點卡控制 表-單品參考表-盤點卡起訖號碼控制表（附表四）-盤點品折損率表-最后一張單據號碼控制表（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，盤點卡上必須有“P”注明在售價旁邊。3. During inventory 3. During invento

16、ry 盤點中盤點中3.1 piling up整理3.1.1 the store and storage area must be clean and in order.賣場和倉庫需整齊清潔。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，以避免錯誤。3.2 placing inventory cards 放單3.2.1 department heads must assure that each item has been placed inventor

17、y cards.各課長須確定每項商品皆以貼于盤點卡。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 zer

18、o quantity.盤點卡系記錄實際數量之正式文件，禁止丟棄任何存貨盤點卡，即使該單品已停止進貨或存貨為零，各課長須將存貨為零之盤點卡，與復盤前交至會計課。3.2.3 before inventory count, section heads must assure that merchandise arranged well and each item has its own inventory cards.各營業(yè)處長須確定貨品于盤店前整理堆放妥當且放單完畢。3.2.4 departments are not allowed to take inventory count until th

19、e agreement of store manager and accounting head.經店經理及會計處長同意下，各課始得開始盤點。 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)初盤數量須用藍筆記載，且盤點者須簽名于盤點卡上（附表十一）3.3.2 it is invalid for correcting quantit

20、ies without the signature of department heads.初盤數量之更改，須經該課課長簽名，否則無效。3.3.3 section heads assure the completion of inventory count and sign on inventory procedure control list.由營業(yè)處長確定初盤完成，并于盤點程序控制表上簽名。3.3.4 remind commercial departments to count -import labels-price labels and scale labels-eggs boxes

21、and display cases (bakery, butchery, salad bar, restaurant)-size labels-spoons, chopsticks, napkins and etc. For the restaurant別忘了盤點下列物品：-進口中文標簽紙-價格紙及綠色標簽紙-蛋盒及銷售盒（面包，精肉，沙拉吧及餐廳）-尺寸標簽紙-湯匙，筷子，餐紙等餐廳用品3.4 checking 復盤 3.4.1 checking team shall write down the checking quantities with a red pen and sign on

22、the inventory cards. (see attachment 11)復盤小組須用紅筆記載數量并且簽名。（附表十一） 3.4.2 100% checking for those items that are on the control sheet.所有盤點控制表中之商品，必須100%復盤 。3.4.3 checking team shall check merchandises based on the merchandise checking ratio list. (see attachment 6) store. manager has to decide the perce

23、ntage of quantity which should be systematically checked for inventory.復盤小組須依商品檢查比例表進行復盤（附表六）。 店經理須決定各部門商品盤點時之檢查比例。3.4.4 store manager and accounting head shall check decote list based on decote procedure . (see attachment 12)店長及會計處長須遵循“盤點品折損政策”確實檢核。（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.復盤人員發(fā)現(xiàn)數量不符時，-該課課長必須立即確認數量，并于盤點卡上簽名。-復盤人員應將該錯誤登錄于復查錯誤記錄表， 并由該課課長簽名確認。（附表七）3.4

25、.6 if any question during checking, checking tea should report the situation to accounting head and section head.復盤人員于盤點時發(fā)現(xiàn)問題，應立即反映給會計處長及該處處長。3.4.7 accounting head assures the completion of checking and signs on the inventory procedure control list.(attachment 3)由會計處長確定復盤完成后，于盤點程序控制表上簽名。（附表三） 3.5 co

26、llecting 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 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. 會計處長確定會計師復核完成后，-復盤人員應立即將盤點卡第一聯(lián)收單 -盤點卡第一聯(lián)由會計課留存，第二聯(lián)由營業(yè)單位保管-不得修改盤點卡，若有任何問題須再次盤點，但須于收貨課開始重新收貨前完成。3.5.2 no movement for storages merchandise until all inventory procedure co

28、mpleted.倉庫完成盤點程序后，不得轉移商品，直至所有存貨盤點工作完成。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.若賣場與倉庫無法明顯區(qū)隔時，復盤小組須于盤點賣場前再次抽盤倉庫。4. After inventory 4. After inventory 盤點后盤點后4.1 commercial department

29、營業(yè)部門4.1.1 inventory cards second copy should be arranged in sequential order on the day of inventory taking.盤點卡第二聯(lián)于盤點當日須立即排序。4.1.2 secretaries key quantities in computer based on the quantities noted on inventory cards second copy.秘書須根據盤點卡第二聯(lián)鍵入存貨數量。4.1.3 the secretary have to print the inventory checking list with the quantity, the check and compare with the inventory cards.秘書核對存貨數量與存貨盤點卡無誤后，列印存貨盤點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 & secti