存货管理中英文对照外文翻译文献

PAGE1中英文对照外文翻译文献(文档含英文原文和中文翻译)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.译文:存货管理控制最佳实务概述:存货的采购、处理、和装运过程涉及很多先进的系统，所有这些都需要不同类型的控制措施。本章中，我们谈论复杂程度不同的系统的控制，包括纸质存货采购系统、条形码跟踪系统、交叉转运、按灯拣货、分区拣货以及制造资源规划和实时制系统的控制。通常，可以采取的控制措施相当多，但有些控制措施可能会干扰存货相关业务的运行效率。因此，记住企业必须实施的是那些降低重大风险所真正必须的控制。4.1存货采购基本控制本节讨论手工存货采购程序的控制。本章第九节提出了一种更先进的应用程序，其中采购订单由计算机系统自动生成。基本采购程序以订单授权为中心，如图4-1所示。当库存水平低时，仓库发出预先编号的请购单，这是生成一式多联采购订单所需要的主要授权。采购订单一式五联：一联返回到仓库，并与请购单副本相比较，以验证其完整性；一联给供应商；一联给应付账款部门以便和供应商发票进行核对；一联交货物验收部门，用于接收即将运达的货物；一联留存采购部门。简而言之，采购订单通过不同联次向供应商、货物验收部门和付款部门传递信息。下面对流程图中的控制自上而下进行详细描述。（1）仓库：填制一份事先编号的请购单。在没有正式存货管理系统的情况下，唯一知道哪些存货库存水平低的人就是仓库员工。他们必须通知采购部门发出采购订单补充库存。为了保证采购申请有序进行，只能使用事先编号的请购单，并且最好是由指定的仓库员工发出。通过限制请购单的使用，可以降低多人同时发出同一存货项目请购单的可能性。（2）采购部门:填制一份事先编号的采购订单。在基本存货管理系统中存货的主要控制是通过采购职能实现的，因为采购部门控制着流入仓库的存货数量。这一控制可能不适用于小配件之类的小额物品，因为这些日常小额物品通常是当现有库存数量低于在订购点时立即进行采购（目测再订购系统）。因为采购订单是存货采购中的主要控制点，所以应将事先编号的空白采购订单存放在加锁的柜子里以避免出现伪造的采购订单。（3）验证采购订单和请购单是否相符。仓库员工收到采购订单副本后，应该将采购订单和请购单原件进行核对以确保订单项目的正确性。任何错误的采购订单信息都应该马上引起采购人员的注意。（4）拒绝接收未经授权的货物。为了保证所有存货采购都使用采购订单，应该要求货物验收人员拒绝接收所有没有采购订单号码的货物。（5）核对收货数量与经授权的采购订单。收到订单后，仓库员工应该将验收信息填入验收报告中，并将验收报告发给应付账款部门以便与供应商发票和采购订单进行核对。也应该给采购部门一联验收报告，以便未来分析时使用。（6）取消剩余的采购订单项目。在收到货物验收部门的货物验收报告后，采购人员将它与未结发票文档相比较，以确定哪些订单还没有收到货物，以及哪些订单还有部分货物未收到，剩余部分现在可以取消。否则，在原本需要货物的日期之后还会收到货物。（7）对供应商发票进行“三方比对”以获取付款批准。收到货物验收报告后，应付账款人员将其与供应商发票和经授权的采购订单相比较，以确定供应商发票上的数量与收货数量是否相符，以及供应商发票上列示的价格与采购订单上列示的价格是否相符，应付账款部门基于上述核对结果向供应商付款。下面控制是对上面说明的存货采购程序中主要控制的必要补充:（1）采购和货物的验收职责分离。订购货物的员工都不应该再允许其验收该货物，因为他可以消灭所有货物采购原始凭据并提走存货。这通常被认为是主要控制，但是它不属于4-1所列示的实际交易流程，所以作为一个辅助控制列示在这里。（2）采购订单应经主管审批。如果采购人员缺乏经验，为了防止发生错误，在订单发出前要求对所有采购订单进行主管审批可能就是必要的。这一审批程序可能对大额的采购承诺也是有利的。（3）告知供应商不要接受口头的采购订单。供应商可能会基于口头授权装运货物，这就绕过了正式的采购订单