家乐福盘点程序.ppt

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 G2 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 2itisinvalidforcorrectingquantitieswithoutthesignatureofdepartmentheads 初盘数量之更改 须经该课课长签名 否则无效 3 3 3sectionheadsassurethecompletionofinventorycountandsignoninventoryprocedurecontrollist 由营业处长确定初盘完成 并于盘点程序控制表上签名 3 3 4remindcommercialdepartmentstocount importlabels pricelabelsandscalelabels egg sboxesanddisplaycases bakery butchery saladbar restaurant sizelabels spoons chopsticks napkinsandetc Fortherestaurant别忘了盘点下列物品 进口中文标签纸 价格纸及绿色标签纸 蛋盒及销售盒 面包 精肉 沙拉吧及餐厅 尺寸标签纸 汤匙 筷子 餐纸等餐厅用品 3 4checking复盘3 4 1checkingteamshallwritedownthecheckingquantitieswitharedpenandsignontheinventorycards seeattachment11 复盘小组须用红笔记载数量并且签名 附表十一 3 4 2100 checkingforthoseitemsthatareonthecontrolsheet 所有盘点控制表中之商品 必须100 复盘 3 4 3checkingteamshallcheckmerchandisesbasedonthemerchandisecheckingratiolist seeattachment6 store managerhastodecidethepercentageofquantitywhichshouldbesystematicallycheckedforinventory 复盘小组须依商品检查比例表进行复盘 附表六 店经理须决定各部门商品盘点时之检查比例 3 4 4storemanagerandaccountingheadshallcheckdecotelistbasedondecoteprocedure seeattachment12 店长及会计处长须遵循 盘点品折损政策 确实检核 附表十二 3 4 5ifanyquantitydiscrepanciesfoundbycheckingteam departmentheadsmustreconfirmthequantityandthensignontheinventorycards checkingteamshouldregisterquantitydiscrepanciesinthecheckingform seeattachment7 andsignedbydepartmentheads 复盘人员发现数量不符时 该课课长必须立即确认数量 并于盘点卡上签名 复盘人员应将该错误登录于复查错误记录表 并由该课课长签名确认 附表七 3 4 6ifanyquestionduringchecking checkingteashouldreportthesituationtoaccountingheadandsectionhead 复盘人员于盘点时发现问题 应立即反映给会计处长及该处处长 3 4 7accountingheadassuresthecompletionofcheckingandsignsontheinventoryprocedurecontrollist attachment3 由会计处长确定复盘完成后 于盘点程序控制表上签名 附表三 3 5collecting收单3 5 1onceaccountingheadassuredthecompletionofCPA sdouble checking checkingteamshouldcollectinventorycardsimmediately thefirstcopyofinventorycardsshouldbekeptbyaccountingdepartment andcommercialdepartmentskeepthesecondcopyofinventorycards noamendmentwillbeallowedforinventorycards andifanyproblem anotherinventorytakinghastobedonebeforereceivingyardreopening 会计处长确定会计师复核完成后 复盘人员应立即将盘点卡第一联收单 盘点卡第一联由会计课留存 第二联由营业单位保管 不得修改盘点卡 若有任何问题须再次盘点 但须于收货课开始重新收货前完成 3 5 2nomovementforstorage smerchandiseuntilallinventoryprocedurecompleted 仓库完成盘点程序后 不得转移商品 直至所有存货盘点工作完成 3 5 3ifthereisnoobviouspartitionbetweensaleareaandstorage checkingteamshouldrandomlycheckstorage smerchandiseagainbeforeinventorysalearea 若卖场与仓库无法明显区隔时 复盘小组须于盘点卖场前再次抽盘仓库 4 Afterinventory盘点后4 1commercialdepartment营业部门4 1 1inventorycardssecondcopyshouldbearrangedinsequentialorderonthedayofinventorytaking 盘点卡第二联于盘点当日须立即排序 4 1 2secretarieskeyquantitiesincomputerbasedonthequantitiesnotedoninventorycardssecondcopy 秘书须根据盘点卡第二联键入存货数量 4 1 3thesecretaryhavetoprinttheinventorycheckinglistwiththequantity thecheckandcomparewiththeinventorycards 秘书核对存货数量与存货盘点卡无误后 列印存货盘点清单以确保正确和完整性 4 1 4inventorycheckinglistshouldbecheckedandsignedbythedepartmentheads sectionheads andthensenttoaccountingdepart