采购部政策和流程.doc

此文档收集于网络，如有侵权，请联系网站删除Policy & Procedures政策和流程Department: Finance部门：财务部Topic: Receiving Procedures & Inventory Control主题：收货流程和存货控制RECEIVING PROCEDURES收货流程1. OBJECTIVE目标1.1 To provide guidelines on receiving goods delivered by suppliers为接收供应商交付的货品提供指导2. POLICES政策2.1 Goods delivered from Suppliers should be accepted based on approved Purchase Orders (“POs”)根据订购单接收供应商交付的物品2.2 Receiving department must ensure the goods received are in accordance to the approved PO ( in terms of quantity, quality and specifications)收货部门部门重复必需确保接收的物品符合经核准的订购单（依据数量、质量和规格）2.3 Delivery Orders (“DOs”) acknowledged by recipient (from the respective Receiving Department) should be sent to Finance for payment.各个收货部门的接受者接收者收到的交货单应该交给财务部，让财务部付款。3. PROCEDURES流程3.1 Upon delivery of goods by suppliers, the recipient should follow the following procedures供应商送货时，接受者员工接收者遵照以下流程3.2 Check that the item received are:检查内容如下：Of right quantity;数量是否正确In good condition;是否完好无损；In the correct specification (model, brand, measurement, etc.) and规格是否正确（型号、品牌、尺寸等）以及In accordance to approved purchase orders.是否符合经核准的订购单Goods should be rejected, where the above criteria is not satisfied.如果不满足上述标准，应该退货。3.3 A copy of the acknowledged DOs must be forwarded to the Accounts Payable Department for matching of invoices and subsequent payment. The original acknowledged DO should be kept by the requestor and filed in chronological order.将收到的交货单的一份副本提交给应付帐部门核对发票以及付款。原始交货单应该由申请者保存，并按照时间顺序存档。3.4 All received items must be properly stored and systematically kept in proper, clean, tidy and safe conditions.所有收到的物品应该正确的储存，有计划地存放在适当、干净、整洁和安全的环境中。3.5 If defects are discovered after acceptance of delivery, goods returned (if any) must be supported by duly approved goods return forms.收货之后才发现瑕疵，被送回的物品（如果有的话）应该配有经过审批的退货单不明白。3.6 The respective receiving departments to prepare Monthly Summary of Goods Receiving Records and submit to the Finance Department by the 1st working day of the following month. Finance will base on the summary to prepare relevant accrual accounting entries.各个收货部门制作每月收货记录汇总表并在下个月的第一个工作日提交给财务部。财务部将根据汇总表制作相关的应计记账项目。Policy & Procedures政策和流程Department: Finance部门：财务部Topic: Receiving Procedures & Inventory Control主题：收货流程和存货控制INVENTORY CONTROL存货控制1. OBJECTIVE目标1.1 To provide guidelines for inventory control to:为存货控制提供指导：Govern the physical movement;控制移动Safekeeping and Storage; and 物品保管和储存；以及Administration of all stock items received into the stores.入库的物品的管理1.2 To establish uniform procedures to ensure inventories are properly accounted for.建立统一的流程以确保正确记录存货清单2. POLICIES政策2.1 All consumable supplies (e.g. guest amenities, engineering supplies etc) are to be expensed to P&L upon purchase. Other more material items (e.g. engineering supplies/ spare parts) may be recorded as inventory at cost or net-realisable value, whichever is lower. 所有库存易耗品（如客服设施、工程用品等）一旦采购将划入损益表。其他物料（如工程用品/备件）可以按照原价或者净边线值记为库存清单，以价格低的为准。2.2 All store items must be in proper, secured, safe and systematic storage to prevent loss through pilferage and spoilage.所有仓库物品必需正确、安全而有规则地储存，以预防由于偷窃和损毁造成的损失。2.3 Inventory level must be kept at the lowest possible level sufficient for operations. Rationale is to hold minimum storage to save on storage space. Maximum and minimum par stock levels must be established by properly management on an on-going basis.库存量应该保持在维持运作的最低水平，以节省仓库空间。最高库存量和最低库存量应该在正确管理的基础上不断更新。2.4 All issuance and return of items must be controlled and recorded.所有物品的出库和退库必需控制和做记录。2.5 Physical count of stocks shall be conducted at least once a month by the custodian department. A formal stock count involving a witness from an independent department (e.g. Finance) should be conducted once every year for capitalized inventory.每个月保管部门都应该进行一次实地盘点。每年应该进行一次由一个独立部门（如财务部）见证的正式库存盘点，以制作资本清单。2.6 Scrap and Write Off报废和勾销2.6.1 Stock items that had deteriorated in value or quality shall be recommended for scrap or write-off.贬值或质量变坏的库存物品应该报废或者勾销。2.6.2 Inventory write-off must be properly supported and approved according to Hotel/Corporate write-offs authority guidelines.依照酒店/集团账目勾销授权准则，正确支持和审批账目勾销。2.6.3 Inventory items that have been written off from physical stock records must be physically scrapped or disposed off immediately with proper documentation and approval in accordance with approved authority Limits.依照权限制度限制的审批，根据正确文书，已经从实际库存记录中勾销的库存物品必须完全报废或者立即处理3. PROCEDURES流程After the proper receiving of goods, proper inventory control procedures must be observed to ensure safekeeping and proper accountability of all stock movements.正确接收货品之后，必须遵循正确的存货控制程序以确保所有货品的保管和货品移动的正确记账。3.1 Items Under Inventory Control存货控制下的物品3.1.1 The following items are subject to inventory control procedures:以下物品和仓库必须遵循存货控制程序：General and Stationery store items (include guest supplies)一般仓库物品和文具（包括客用品）Housekeeping store客房仓库Engineering store工程部仓库Food & Beverage store餐饮部仓库3.1.2 It is the responsibility of the respective department to exercise physical and management controls and maintain a proper perpetual inventory system各个部门有责任进行实地控制和管理和维持一个固定的盘存制度。3.2 Recording System记录系统3.2.1 There should be two (2) types of records maintained for a perpetual inventory system:一个固定的盘存记录应该包含2种记录：Master Inventory Lists主要盘存清单Stock/ Bin Cards存货记录卡3.2.2 Stock/ Bin Cards are located at the store, next to or near the particular physical item. Stock/Bin Cards should be updated on the spot whenever there is a movement (e.g. issuance or usage). Stock/ Bin Cards are supporting documents to the Master Inventory Lists.存货记录卡放在仓库，靠近实物。每当发生移动（如出库或使用）时，存货记录卡应该立即更新。存货记录卡为主要盘存清单提供证明。3.2.3 Master Inventory Lists are maintained a summary of stock balances for all inventory held to include all receipts and issues of inventory into and out of store as well as the opening and closing balance. The statement should be prepared on a monthly basis.主要盘存清单包含所有存货清单的汇总，包括所有收据和出库入库的清单以及期初余额和期终余额。应该每月制作报表。3.3 Storage Control存储控制3.3.1 The respective department heads are responsible for the quantity, quality and condition of all goods accepted into and held under their stores until goods are consumed. General store usually comes under the purview of a storekeeper/store clerk.各个部门负责人负责接收物品的数量、质量和状态并保存在仓库中知道消耗。普通仓库通常由一位仓管员/文员管理。3.3.2 The storage conditions must be in proper order, clean, tidy and safe to prevent pilferage and spoilage.仓库必须有秩序、干净、整洁和安全以预防偷窃和损毁。3.3.3 For Engineering supplies, it is always advisable to be kept in separate storeroom and placed under the supervision and control of the Chief Engineer due to the technical aspect and higher value of these items.对于工程用品，因为技术方面的因素以及这些物品价值较高，建议存放在单独的仓库，设立监督，由总工程师管理。3.4 Issuance of Goods物品发放3.4.1 In general, all issues of goods must be:一般情况下，物品发放应该：Supported by duly approved Store Requisition form;凭正确审批的仓库领料单；Issued during working hours; and 在工作时间内发放；Acknowledged by recipient.接收者确认3.4.2 For Engineering supplies items, store requisition must be supported by Maintenance Works Order where Stock/ Bin card shall be updated. At month end a consumption report must be submitted to the Accounts department.对于工程用品，仓库领料单应该伴有维护工作通知单，存货记录卡随之更新。月末时，必须向财务部提交消耗报告。3.4.3 For general store items, they shall be replenished on a periodic basis according to the predetermined stock level (maximum and minimum par stock) with due consideration to the lead time for delivery.对于一般仓库物品，应该定期根据预定的库存水平(最高库存量和最低库存量)进行补货，要考虑交货所需的时间。3.5 Physical Inventory Count实地盘存3.5.1 The owner department should conduct physical stock count against their inventory records at least once a month.部门每个月至少应该对照库存记录进行一次实地盘存。3.5.2 For capitalized inventory, annual physical count must be carried out in the following manner:对于资本库存清单，每年的实地盘存应该按照以下方式进行：Before the physical count, the department concerned should prepare a list of inventory to be counted, stating the updated quantity on hand.实地盘存之前，相关部门应该制作盘存清单，清单显示更新的数量。The counting team shall made up of the Finance and the department in charge of the store with at least one representative each.会计小组至少由财务部和仓库所属部门各1名代表组成。Written instructions for the physical count are to be issued from the Finance Department; informing the cut-off timing and document, responsibility of each participant, the time and date of count. All user departments must also be advised to draw their inventory requirements before the physical count starts.由财务部颁布实地盘存的书面指示，告知截止时间和文档，各个参与者的职责，盘存的时间和日期。建议所有部门在实地盘存开始前写下盘存要求。During the physical count period, no physical movement is allowed. The count must be carried out systematically; counted items must be marked off/ labeled.在实地盘存期间，不允许移动货品。盘存必须有计划地进行，盘存过的物品要打上标记/标签。After the physical count, comparison must be made immediately for physical balance and perpetual records to enable effectively investigation of physical discrepancies.实地盘存之后，立即制作实物余额和常规记录的对比报告，以便有效调查实际差异。Thereafter, the actual physical count records must be reconciled to the accounting GL records.因此，实际的盘存记录必须与总账记录一致。Physical inventory report shall be completed for review within two (2) days of the physical count with a report on any discrepancies to the property manager.实地盘存报告应该在实地盘存后两天内完成，包括关于差异的报告，交给资产管理经理。3.6 Month-end Reports and Reconciliantion月末报表和对账3.6.1 A month-end summary report for each store location with the following details must be generated by the department heads/ storekeeper or clerk:由各个部门负责人/仓管员或文员完成的仓库的月末报表应该包括以下信息：Opening balance (quantity and unit price)期初余额（数量和单价）Receipts (Stock-In)收据（入库）Issues (Stock-Out)发货单（出库）Closing Balance (quantity and unit price)期终余额（数量和单价）3.6.2 Monthly reconciliation must be performed for the following system and reports:每月对账必须进行以下操作和制作以下报表：Physical inventory count vs Stock/ Bin Cards实地盘存对应存货记录卡Stock / Bin Cards vs the Master Inventory Lists存货记录卡对应主要盘存清单Inventory system vs General Ledger balance (for capitalized inventory only)盘存记录对应总账余额（只用于资本清单）The reconciliation is necessary to ensure the inventory balance in GL reflect the actual physical inventory count. Any discrepancies must be investigated and explained before adjustments can be made and approved.对账是必须的，以确保GL的存货余额反映实际盘存情况。应该在作出调整和调整审批之前核查所有差异并作出解释。3.7 Review of Inventory Reports盘存报表的审查3.7.1 Inventory report should be reviewed at least quarterly by the Head of the User Department for consumption variance analysis.使用部门的负责人每个季度至少审查一次盘存报表，以便进行消耗差异分析。3.7.2 Any unusual consumption variance must be对于任何不正常的消耗差异，应该Investigated and followed-up promptly User Department Head; and 由使用部门立即调查和跟进；以及Reported to General Manager.向总经理汇报3.7.3 All costs of inventories (for capitalize inventories only) shall be reviewed by Finance Department at least once annually to ensure costs do not exceed net realizable value.财务经理至少每年进行一次存货成本（只针对资本存货）审查，以确保成本不超过净变现值。4. STANDARD FORMS标准表格4.1 Master Inventory Lists (Appendix F1)主要盘存清单（附录F1）4.2 Stock/ Bin Cards (Appendi