存貨管理中英文對(duì)照外文翻譯文獻(xiàn)

PAGE1中英文對(duì)照外文翻譯文獻(xiàn)(文檔含英文原文和中文翻譯)原文:ControlsforinventorymanagementbestPracticesMaterialSource:AccountingcontrolbestpracticesAuthor:StevenM.BraggOverview:Anenormousnumberofadvancedsystemsareinvolvedintheprocurement,handling,andshipmentofinventory,allofwhichrequiredifferenttypesofcontrols.Inthischapter,wediscusscontrolsystemsforawiderangeofsystemcomplexities,rangingfrompaper-basedinventoryacquisitionsystems,throughbar-codedtrackingsystems，crossdocking,pick-to-lightsystems,andzonepicking,andontocontrolsformanufacturingresourcesplanningandjust-in-timesystems.Asusual,thenumberofcontrolsthatcouldbeinstalledmayappeartobeoppressivelylarge,andcouldcertainlyinterferewiththeefficientrunningofinventory-relatedactivities.Consequently,alwaysbemindfuloftheneedtoinstallonlythosecontrolsthataretrulynecessarytothemitigationofsignificantrisks.4-1ControlsforbasicinventoryacquisitionThissectiondescribescontrolsovertheacquisitionofinventorywherethereisnocomputerizationofthepross.Section4-9,'ControlsforManufacturingResourcesPlanning,presentsamoreadvancedapplicationinwhichpurchaseordersaregeneratedautomaticallybythecomputersystem.Thebasicacquisitionprocesscentersonthepurchaseorderauthorization，asshowninExhibit4.1,Thewarehouseissuesarenumberedpurchaserequisitionwheninventoryleveesrunlow，whichisprimaryauthorizationforthecreationofamultipartpurchaseorder.Onecopyofpurchaseordergoesbacktothewarehouse，whereitiscomparedtoacopyofthepurchaserequisitiontoverifycompleteness；anothercopygoestotheaccountspayabledepartmentforeventualmatchingtothesupplierinvoice.Afourthcopyissenttothereceivingdepartment，whereitisusedtoacceptincomingdeliveries，whileafifthcopyisretainedinthepurchasingdepartment.Inshort,variouscopiesofthepurchaseorderdriveorderstosuppliers,receiving,andpayment.Thecontrolsnotedintheflowchartaredescribedatgreaterlengthnext，insequencefromthetopoftheflowcharttothebottom.*Warehouse：Preparearenumberedpurchaserequisition.Intheabsenceofaformalinventorymanagementsystem,theonlypeoplewhoknowwhichinventoryitemsarerunninglowarethewarehousestaff.Theymustnotifythepurchasingdepartmenttoissuepurchaseordersforinventoryreplenishments.Toensurethattheserequisitionsaremadeinanorderlymanner,onlyrenumberedrequisitionformsshouldbeused,andpreferablytheyshouldbeissuedonlybyalimitednumberofwarehousestaff.Bylimitingtheiruse,itislesslikelythatmultiplepeoplewillissuearequisitionforthesameinventoryitem.*Purchasing:Preparearenumberedpurchaseorder.Theprimarycontroloverinventoryinabasicinventorymanagementsystemisthroughthepurchasesfunction,whichcontrolsthespigotofinventoryflowingintothewarehouse,Thiscontrolcanbeeliminatedforsmall-dollarpurchaseforfittingsandfasteners,whicharetypicallypurchasedassoonason-handquantitiesreachmarkedreorderpointsintheirstoragebins(visualreordersystem).Sincethepurchaseorderistheprimarycontroloverinventorypurchases,youcanavoidfakepurchaseordersbyusingrenumberedformsthatarestoredinalockedcabinet.*Verifythatpurchaseordermatchesrequisition.Oncethewarehousestaffreceivesitscopyofthepurchaseorder;itshouldcomparethepurchaseordertotheinitiatingrequisitiontoensurethatthecorrectitemswereorder.Anyincorrectpurchaseorderinformationshouldbebroughttotheattentionofthepurchasingstaffatonce.*Rejectunauthorizeddeliveries,toenforcetheuseofpurchaseordersforalinventorypurchases,thereceivingstaffshouldbeinstructedtorejectalldeliveriesforwhichthereisnoaccompanyingpurchaseordernumber.*Matchreceiptstopurchaseorderauthorization.Onceanorderisreceived,thewarehousestaffshouldenterthereceivinginformationintoareceivingreportandsendthereceivingreporttotheaccountspayabledepartmentforlatermatchingtothesupplierinvoiceandpurchaseorder,Itshouldalsosendacopyofthereporttothepurchasingdepartmentforfurtheranalysis.*Cancelresidualpurchaseorderbalances.Uponreceiptofthereceivingreportfromthereceivingdepartment,thepurchasingstaffcomparesittothefileofopeninvoicestodeterminewhichordershavenotyetbeenreceivedandwhichpurchaseorderswithresidualamountsoutstandingcannowbecancelled.Otherwise,additionaldeliveriesmayarrivewellafterthedatewhentheywereoriginallyneeded.*There-waymatchingwithsupplierinvoiceforpaymentapproval.Uponreceiptofthereceivingreport,theaccountspayablestaffmatchesittothesupplierinvoiceandauthorizingpurchaseordertodetermineifthequantityappearingonthesupplierinvoicematchestheamountreceivedandthatthepricelistedonthesupplierinvoicematchesthepricelistedonthepurchaseorder.Thedepartmentpayssuppliersbasedontheresultsofthesematchingprocesses.Thenextcontrolissupplementaltotheprimarycontrolsjustnotedfortheinventoryacquisitionprocess.*Segregatethepurchasingandreceivingfunctions.Anyoneorderingsuppliesshouldnotbeallowedtoreceiveit,sincethatpersoncouldeliminatealltracesoftheinitiationorderandmakeoffwiththeinventory.Thisisnormallyconsideredaprimarycontrol,butitdosenotfitintotheactualtransactionflownotedearlierinExhibit4.1andsoislistedhereasasupplementalcontrol.*Requiresupervisoryapprovalofpurchaseorders.Ifthepurchasingstaffhasalowlevelofexperience,itmaybenecessarytorequiresupervisoryapprovalofallpurchaseorderbeforetheyareissued,inordertospotmistake,Thisapprovalmayalsobeusefulforlargepurchasingcommitments.*Informsuppliersthatverbalpurchaseordersarenotaccepted.Supplierswillshipdeliveriesonthebasicofverbalauthorizations,whichcircumventstheuseofformalpurchaseorders.Topreventthis,periodicallyissueremindernoticestoallsuppliersthatdeliveriesbasedonverbalpurchaseorderswillberejectedatthereceivingdock.*Informsuppliersofwhocanapprovepurchaseorders.Ifthereisasignificantperceivedriskthatpurchaseorderscanbeforged,thentellsupplierswhichpurchasingpersonnelareauthorizedtoapprovepurchaseordersandupdatethisnoticewhenevertheauthorizationlistchanges.Thiscontrolisnotheavilyused,especiallyforlargepurchasingdepartmentwheretheauthorizationlistconstantlychangesorwheretherearemanysupplierstonotify.Usuallytheriskofpurchaseorderforgeryisnotperceivedtothatlarge.4-2ControlforbasicinventorystorageandmovementThissectiondescribescontrolforonlythemostbasicinventorymanagementsystem,wherethereisnoperpetualinventorytrackingsysteminplace,nocomputerizationoftheinventorydatabase,andnoformalplanningsystem,suchasmanufactureresourcesplanning(MRPII)orjust-in–time(JIT).Whenthereisnoperpetualinventorytrackingsysteminplace,thekeycontroltasksofthewarehousestafffallintofourcategories:1.Guardthegates.Thewarehousestaffmustensurethataccesstoinventoryisrestricted,inordertoreducetheftandunauthorizeduseofinventory.Thisalsomeansthatwarehousestaffmustacceptonlyproperlyrequisitionedinventoryandmustconductastandardreceivingreviewbeforeacceptinganyinventory.2.Orderlystorage.Allon-handinventoriesmustbeproperlyorganized,soitcanbeeasilyaccessed,counted,andrequisitioned.3.Accuratepicking,Theproductiondepartmentdependsonthewarehouseforaccuratepickingofallitemsneededfortheproductionprocess,asisalsothecaseforpickingoffinishedgoodsfordeliverytocustomers.4.Timelyandaccuraterequisitioning,whenthereisnocomputersystemorperpetualcardfiletoindicatewheninventorylevelsaretoolow,thewarehousestaffmustusevisualreorderingsystemsandfrequentinventoryinspectionstoproducetimelyrequisitionsforadditionalstock.Exhibit4.2expandsonthegeneralcontrolcategoriesjustnoted.Inthegeneralcategoryof“guardingthegates,”controlsincluderejectingunauthorizeddeliveriesaswellasinspecting,identifying,andrecordingallreceipts.Theorderlystoragegoalentailsthesegregationofcustomer-ownedinventoryandtheassignmentofinventorytospecificlocations.Toachievetheaccuratepickinggoalcallsfortheuseofasourcedocumentforpicking,whiletherequisitioningtargetrequirestheuseofprenumberedrequisitionsanddocumentmatching.Anumberofsupplementcontrolsalsobolsterthecontroltargets.Thecontrolsnotedintheflowchartaredescribedatgreaterlengthnext,insequencefromthetopoftheflowcharttothebottom.Also;afewcontrolsfromthelastsection(concerningrequisitionsandreceiving)arerepeatedinordertoformacompletepictureofallrequiredcontrols.*Rejectunauthorizeddeliveries.Toenforcetheuseofpurchaseordersforallinventorypurchase,thereceivingstaffshouldbeinstructedtorejectalldeliveriesforwhichthereisnoaccompanyingpurchaseoldernumber.*Conductreceivinginspectionswithachecklist.Thereceivingstaffisresponsibleforinspectingalldelivereditems.ifstaffmembersperformonlyaperfunctoryinspectionalldelivereditem.Ifstaffmembersperformonlyaperfunctoryinspection,thenthecompanyisatriskofhavingacceptedgoodswithavarietyofproblems.Toensurethatacompleteinspectionismade,createareceivingchecklistdescribingspecificinspectionpoints,suchastimelinessofthedelivery,quality,quantity,andthepresenceofanauthorizingpurchaseordernumber.Requirethereceivingstafftoinitialeachitemonthereceivingchecklistandthenfileitwiththedailyreceivingreport.*Identifyandtagallreceivedinventory.Manyinventoryitemsaredifficulttoidentifyoncetheyhavebeenremovedfromtheirshippingcontainers,soitisimperativetoproperlyidentifyandtagallreceiveditemspriortostorage.*Putawayitemsimmediatelyafterreceipt.Itisdifficultforthewarehousestafftodeterminewhethermoreinventoryshouldberequisitionediftheinventoryissittinginthereceivingarearatherthaninitsdesignatedlocation.Consequently,astandardpartofthereceivingprocedureshouldbetoputawayitemsassoonafterreceiptaspossible.*Conductdailyreorderingreview.Whenthereisnoperpetualinventorysystem,theonlywaytoensurethatsufficientquantitiesareonhandforexpectedproductionlevelsistoconductadailyreviewoftheinventoryandplacerequisitionsifinventoryitemshavefallenbelowpredeterminedreorderpoints.*Issueprenumberedrequisitionstothepurchasingdepartment.Thewarehouseshouldissueonlyprenumberedrequisitionstothepurchasingdepartment.Bydoingso,thewarehousestaffcanmaintainalogofrequisitionnumbersusedandtherebydetermineifanyrequisitionshavebeenlostintransittothepurchasingdepartment.*Verifythatpurchaseordermatchesrequisition,oncethewarehousestaffreceivesitscopyofpurchaseorder,itshouldcomparethepurchaseordertotheinitiatingrequisitiontoensurethatthecorrectitemswereordered.Andincorrectpurchaseorderinformationshouldbebroughttotheattentionofthepurchasingstaffatonce.譯文:存貨管理控制最佳實(shí)務(wù)概述:存貨的采購(gòu)、處理、和裝運(yùn)過(guò)程涉及很多先進(jìn)的系統(tǒng)，所有這些都需要不同類型的控制措施。本章中，我們談?wù)搹?fù)雜程度不同的系統(tǒng)的控制，包括紙質(zhì)存貨采購(gòu)系統(tǒng)、條形碼跟蹤系統(tǒng)、交叉轉(zhuǎn)運(yùn)、按燈揀貨、分區(qū)揀貨以及制造資源規(guī)劃和實(shí)時(shí)制系統(tǒng)的控制。通常，可以采取的控制措施相當(dāng)多，但有些控制措施可能會(huì)干擾存貨相關(guān)業(yè)務(wù)的運(yùn)行效率。因此，記住企業(yè)必須實(shí)施的是那些降低重大風(fēng)險(xiǎn)所真正必須的控制。4.1存貨采購(gòu)基本控制本節(jié)討論手工存貨采購(gòu)程序的控制。本章第九節(jié)提出了一種更先進(jìn)的應(yīng)用程序，其中采購(gòu)訂單由計(jì)算機(jī)系統(tǒng)自動(dòng)生成?；静少?gòu)程序以訂單授權(quán)為中心，如圖4-1所示。當(dāng)庫(kù)存水平低時(shí)，倉(cāng)庫(kù)發(fā)出預(yù)先編號(hào)的請(qǐng)購(gòu)單，這是生成一式多聯(lián)采購(gòu)訂單所需要的主要授權(quán)。采購(gòu)訂單一式五聯(lián)：一聯(lián)返回到倉(cāng)庫(kù)，并與請(qǐng)購(gòu)單副本相比較，以驗(yàn)證其完整性；一聯(lián)給供應(yīng)商；一聯(lián)給應(yīng)付賬款部門以便和供應(yīng)商發(fā)票進(jìn)行核對(duì)；一聯(lián)交貨物驗(yàn)收部門，用于接收即將運(yùn)達(dá)的貨物；一聯(lián)留存采購(gòu)部門。簡(jiǎn)而言之，采購(gòu)訂單通過(guò)不同聯(lián)次向供應(yīng)商、貨物驗(yàn)收部門和付款部門傳遞信息。下面對(duì)流程圖中的控制自上而下進(jìn)行詳細(xì)描述。（1）倉(cāng)庫(kù)：填制一份事先編號(hào)的請(qǐng)購(gòu)單。在沒(méi)有正式存貨管理系統(tǒng)的情況下，唯一知道哪些存貨庫(kù)存水平低的人就是倉(cāng)庫(kù)員工。他們必須通知采購(gòu)部門發(fā)出采購(gòu)訂單補(bǔ)充庫(kù)存。為了保證采購(gòu)申請(qǐng)有序進(jìn)行，只能使用事先編號(hào)的請(qǐng)購(gòu)單，并且最好是由指定的倉(cāng)庫(kù)員工發(fā)出。通過(guò)限制請(qǐng)購(gòu)單的使用，可以降低多人同時(shí)發(fā)出同一存貨項(xiàng)目請(qǐng)購(gòu)單的可能性。（2）采購(gòu)部門:填制一份事先編號(hào)的采購(gòu)訂單。在基本存貨管理系統(tǒng)中存貨的主要控制是通過(guò)采購(gòu)職能實(shí)現(xiàn)的，因?yàn)椴少?gòu)部門控制著流入倉(cāng)庫(kù)的存貨數(shù)量。這一控制可能不適用于小配件之類的小額物品，因?yàn)檫@些日常小額物品通常是當(dāng)現(xiàn)有庫(kù)存數(shù)量低于在訂購(gòu)點(diǎn)時(shí)立即進(jìn)行采購(gòu)（目測(cè)再訂購(gòu)系統(tǒng)）。因?yàn)椴少?gòu)訂單是存貨采購(gòu)中的主要控制點(diǎn)，所以應(yīng)將事先編號(hào)的空白采購(gòu)訂單存放在加鎖的柜子里以避免出現(xiàn)偽造的采購(gòu)訂單。（3）驗(yàn)證采購(gòu)訂單和請(qǐng)購(gòu)單是否相符。倉(cāng)庫(kù)員工收到采購(gòu)訂單副本后，應(yīng)該將采購(gòu)訂單和請(qǐng)購(gòu)單原件進(jìn)行核對(duì)以確保訂單項(xiàng)目的正確性。任何錯(cuò)誤的采購(gòu)訂單信息都應(yīng)該馬上引起采購(gòu)人員的注意。（4）拒絕接收未經(jīng)授權(quán)的貨物。為了保證所有存貨采購(gòu)都使用采購(gòu)訂單，應(yīng)該要求貨物驗(yàn)收人員拒絕接收所有沒(méi)有采購(gòu)訂單號(hào)碼的貨物。（5）核對(duì)收貨數(shù)量與經(jīng)授權(quán)的采購(gòu)訂單。收到訂單后，倉(cāng)庫(kù)員工應(yīng)該將驗(yàn)收信息填入驗(yàn)收?qǐng)?bào)告中，并將驗(yàn)收?qǐng)?bào)告發(fā)給應(yīng)付賬款部門以便與供應(yīng)商發(fā)票和采購(gòu)訂單進(jìn)行核對(duì)。也應(yīng)該給采購(gòu)部門一聯(lián)驗(yàn)收?qǐng)?bào)告，以便未來(lái)分析時(shí)使用。（6）取消剩余的采購(gòu)訂單項(xiàng)目。在收到貨物驗(yàn)收部門的貨物驗(yàn)收?qǐng)?bào)告后，采購(gòu)人員將它與未結(jié)發(fā)票文檔相比較，以確定哪些訂單還沒(méi)有收到貨物，以及哪些訂單還有部分貨物未收到，剩余部分現(xiàn)在可以取消。否則，在原本需要貨物的日期之后還會(huì)收到貨物。（7）對(duì)供應(yīng)商發(fā)票進(jìn)行“三方比對(duì)”以獲取付款批準(zhǔn)。收到貨物驗(yàn)收?qǐng)?bào)告后，應(yīng)付賬款人員將其與供應(yīng)商發(fā)票和經(jīng)授權(quán)的采購(gòu)訂單相比較，以確定供應(yīng)商發(fā)票上的數(shù)量與收貨數(shù)量是否相符，以及供應(yīng)商發(fā)票上列示的價(jià)格與采購(gòu)訂單上列示的價(jià)格是否相符，應(yīng)付賬款部門基于上述核對(duì)結(jié)果向供應(yīng)商付款。下面控制是對(duì)上面說(shuō)明的存貨采購(gòu)程序中主要控制的必要補(bǔ)充:（1）采購(gòu)和貨物的驗(yàn)收職責(zé)分離。訂購(gòu)貨物的員工都不應(yīng)該再允許其驗(yàn)收該貨物，因?yàn)樗梢韵麥缢胸浳锊少?gòu)原始憑據(jù)并提走存貨。這通常被認(rèn)為是主要控制，但是它不屬于4-1所列示的實(shí)際交易流程，所以作為一個(gè)輔助控制列示在這里。（2）采購(gòu)訂單應(yīng)經(jīng)主管審批。如果采購(gòu)人員缺乏經(jīng)驗(yàn)，為了防止發(fā)生錯(cuò)誤，在訂單發(fā)出前要求對(duì)所有采購(gòu)訂單進(jìn)行主管審批可能就是必要的。這一審批程序可能對(duì)大額的采購(gòu)承諾也是有利的。（3）告知供應(yīng)商不要接受口頭的采購(gòu)訂單。供應(yīng)商可能會(huì)基于口頭授權(quán)裝運(yùn)貨物，這就繞過(guò)了正式的采購(gòu)訂單