存貨管理中英文對照外文翻譯文獻(xiàn)

PAGE1中英文對照外文翻譯文獻(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務(wù)概述:存貨的采購、處理、和裝運過程涉及很多先進(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)存貨采購系統(tǒng)、條形碼跟蹤系統(tǒng)、交叉轉(zhuǎn)運、按燈揀貨、分區(qū)揀貨以及制造資源規(guī)劃和實時制系統(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干擾存貨相關(guān)業(yè)務(wù)的運行效率。因此，記住企業(yè)必須實施的是那些降低重大風(fēng)險所真正必須的控制。4.1存貨采購基本控制本節(jié)討論手工存貨采購程序的控制。本章第九節(jié)提出了一種更先進(jìn)的應(yīng)用程序，其中采購訂單由計算機系統(tǒng)自動生成?；静少彸绦蛞杂唵问跈?quán)為中心，如圖4-1所示。當(dāng)庫存水平低時，倉庫發(fā)出預(yù)先編號的請購單，這是生成一式多聯(lián)采購訂單所需要的主要授權(quán)。采購訂單一式五聯(lián)：一聯(lián)返回到倉庫，并與請購單副本相比較，以驗證其完整性；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；一聯(lián)交貨物驗收部門，用于接收即將運達(dá)的貨物；一聯(lián)留存采購部門。簡而言之，采購訂單通過不同聯(lián)次向供應(yīng)商、貨物驗收部門和付款部門傳遞信息。下面對流程圖中的控制自上而下進(jìn)行詳細(xì)描述。（1）倉庫：填制一份事先編號的請購單。在沒有正式存貨管理系統(tǒng)的情況下，唯一知道哪些存貨庫存水平低的人就是倉庫員工。他們必須通知采購部門發(fā)出采購訂單補充庫存。為了保證采購申請有序進(jìn)行，只能使用事先編號的請購單，并且最好是由指定的倉庫員工發(fā)出。通過限制請購單的使用，可以降低多人同時發(fā)出同一存貨項目請購單的可能性。（2）采購部門:填制一份事先編號的采購訂單。在基本存貨管理系統(tǒng)中存貨的主要控制是通過采購職能實現(xiàn)的，因為采購部門控制著流入倉庫的存貨數(shù)量。這一控制可能不適用于小配件之類的小額物品，因為這些日常小額物品通常是當(dāng)現(xiàn)有庫存數(shù)量低于在訂購點時立即進(jìn)行采購（目測再訂購系統(tǒng)）。因為采購訂單是存貨采購中的主要控制點，所以應(yīng)將事先編號的空白采購訂單存放在加鎖的柜子里以避免出現(xiàn)偽造的采購訂單。（3）驗證采購訂單和請購單是否相符。倉庫員工收到采購訂單副本后，應(yīng)該將采購訂單和請購單原件進(jìn)行核對以確保訂單項目的正確性。任何錯誤的采購訂單信息都應(yīng)該馬上引起采購人員的注意。（4）拒絕接收未經(jīng)授權(quán)的貨物。為了保證所有存貨采購都使用采購訂單，應(yīng)該要求貨物驗收人員拒絕接收所有沒有采購訂單號碼的貨物。（5）核對收貨數(shù)量與經(jīng)授權(quán)的采購訂單。收到訂單后，倉庫員工應(yīng)該將驗收信息填入驗收報告中，并將驗收報告發(fā)給應(yīng)付賬款部門以便與供應(yīng)商發(fā)票和采購訂單進(jìn)行核對。也應(yīng)該給采購部門一聯(lián)驗收報告，以便未來分析時使用。（6）取消剩余的采購訂單項目。在收到貨物驗收部門的貨物驗收報告后，采購人員將它與未結(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收到貨物。（7）對供應(yīng)商發(fā)票進(jìn)行“三方比對”以獲取付款批準(zhǔn)。收到貨物驗收報告后，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)票上列示的價格與采購訂單上列示的價格是否相符，應(yīng)付賬款部門基于上述核對結(jié)果向供應(yīng)商付款。下面控制是對上面說明的存貨采購程序中主要控制的必要補充:（1）采購和貨物的驗收職責(zé)分離。訂購貨物的員工都不應(yīng)該再允許其驗收該貨物，因為他可以消滅所有貨物采購原始憑據(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所列示的實際交易流程，所以作為一個輔助控制列示在這里。（2）采購訂單應(yīng)經(jīng)主管審批。如果采購人員缺乏經(jīng)驗，為了防止發(fā)生錯誤，在訂單發(fā)出前要求對所有采購訂單進(jìn)行主管審批可能就是必要的。這一審批程序可能對大額的采購承諾也是有利的。（3）告知供應(yīng)商不要接受口頭的采購訂單。供應(yīng)商可能會基于口頭授權(quán)裝運貨物，這就繞過了正式的采購訂單