家乐福盘点流程.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1.1itconsistsofproceedingtothecheckingofstoresassetsandliabilities.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.Thequalityifphysicalinventoryplaysagreatpartintheevaluationofaperiodsoperatingresults.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,CPAsdoublecheckingandDocumentdeliverytimetableandreviewpointsbroughtforwardfromlastphysicalinventory(pleasenotepointsandactionplan).(seeattachment1,2,6,8,9oneplace”,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-eggsboxesanddisplaycases(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3.5.1onceaccountingheadassuredthecompletionofCPAsdouble-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。3.5.2nomovementforstoragesmerchandiseuntilallinventoryprocedurecompleted.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,checkingteamshouldrandomlycheckstoragesmerchandiseagainbeforeinventorysalearea.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§ionheads,andthensenttoaccountingdepartment.Norevisionisallowed.存货盘点清单应经课长及处长检查签名，并送交会计课，不得修改。4.2accountingdepartment会计课4.2.1inventorycardsfirscopyshallbearrangedinsequentialorder,andcheckedif