來自....中國最大的資料庫下載1.Theaimofinventory

盤點存貨之要旨2.Beforeinventory

盤點前3.duringinventory

盤點中4.Afterinventory

盤點后1。Theaimofinventory存貨盤點之要旨1.1itconsistsofproceedingtothecheckingofstore’sassetsandliabilities.Thephysicalinventoryofthegoodsisonlypartofthegeneralinventory.存貨盤點是全部存貨管理的一部分，而且是店內資產及負債查核的一部分。1.2physicalinventoryisaprimarymethodtoassurerealmargin.Thequalityifphysicalinventoryplaysagreatpartintheevaluationofaperiod’soperatingresults.存貨盤點是唯一可獲得部門正確毛利的辦法，盤點品質的好壞對一段時期營運績效評估，扮演重要的角色。1.3toavoidanyerrorthatmightleadtothewringandprejudicialdecisionsinthefuture.存貨盤點可避免任何會對未來決策評估之誤導。2.Beforeinventory盤點前2.1meeting會議store店2.1.1accountingheadcallsainventorymeetingparticipatedbystoremanager,sectionheads,andservicedepartmentheadstodiscussthetiming,themethods,CPA’sdoublecheckingandDocumentdeliverytimetableandreviewpointsbroughtforwardfromlastphysicalinventory(pleasenotepointsandactionplan).(seeattachment1,2,6,8,9&10)會計處長召開會議，由店會議參加人員討論有關之盤點時間、盤點方法、文件傳送時間表及會計師盤點與否相關事項并檢討上次盤點之缺失與行動計劃。（參見附表一、二、六、八、九、十）2.1.2approvedbystoremanager,andthenaccountingheadshallexecuteinventoryprocedure.經(jīng)由店長核準后，由會計處長完成存貨盤點程序。2.1.3accountingheadcallsthesecondinventorymeetingparticipatedbystoremanage,sectionheads,andservicedepartmentheadstoannounceinventoryprocedure.會計處長召開第二次盤點會議，宣布確定之盤點相關事宜予店會議參加人員Section處2.1.4eachsectionheadcallsasectioninventorymeetinginwhichparticipatedbydepartmentheads,assistants,andsecretaries.各營業(yè)處長須召開處之盤點會議，由課長、助理及秘書參與。2.1.5accountingheadscallsacheckingcountmeetingparticipatedbycheckingteamstaff.會計處長須召開復盤小組會議，由復盤小組參與會議。Department課2.1.6eachdepartmentheadcallsadepartmentinventorymeetingparticipatedbydepartment’sstaffandinventorysupportingstaff.各課長召開課盤點會議，由該課所有人員及盤點支援人員參加。2.2preparation準備section處2.2.1eachsectionmustpreparethedrawingofstocksettledplaceandinventoryprocedurecontrollist.(seeattachment3)各處必須準備盤點計劃之配置圖及盤點程序控制表（參見附表三）Deparment課2.2.2allthereturnsmustbedonebeforeinventoryandanybrokengoodsmustbethrownawayafterrecordingbeforethephysicalinventory.所有的退貨最遲須于盤點前退出，不可退貨之損壞商品須與盤點前登錄后丟棄。2.2.3departmentheadsmustmakesurealltheitemswhichinthestoreandstoragehavebeenlistedinthecomputer.(itemlistbystructure)課長必須確定所有在店內，倉庫及外倉之商品都已列入單品表中。2.2.4departmentheadsmustcheckthecostofeachitemifthesamewiththelastpurchaseprice,andalsochecksellingpriceinthestore.各課課長必須檢查電腦中所有單品之成本是否與最后一次進價相同并檢查單品之售價。2.2.5print-outitemlistbystructureanditemlistbystructure.(reference)列印單品表及單品參考表。2.2.6generalprincipleforinventorytakingis“oneitem;oneplace”,butfortwoexceptionalsituationsasfollows,itispossibletohavetwoplacesfor1itemandtoaddoneinventorycardforthem.1.T.G2.outsidestorage原則上盤點時，同一商品應置于同一處所。但有下列情形時，得加一張盤點卡：

1有促銷臺

2有外倉時2.2.7departmentheadhastocheckstoreandoutsidestorage,andassuretheitemswhichatTGandoutsidestoragealreadyincludedinthecontrolsheet.各課長必須檢查賣場及外倉商品項目，并確定促銷臺及外倉商品已鍵入盤點控制表中。2.2.8printoutcontrolsheetinventorycheckinglist,andtwo-plyinventorycards.列印盤點控制表，盤點清單及盤點卡一式二聯(lián)。2.2.9departmentheadsmustcheckthesequentialnumberofinventorycheckinglistandinventorycards.各課長必須檢查及核對存貨盤點清單及盤點卡之流水號碼。2.2.10anitemmustbedepreciatedifitisdecayed,damaged,orseasonalitem(outoffashion)andpreparedecotelistbasedondecotepolicy.倘有腐敗、破損、或季節(jié)性之商品須提列折舊，各課長須參考盤點品折損政策，并準備“盤點品折損率表”。2.2.11beforephysicalinventory,eachdepartmentmustsubmitthefollowingdocumentstoaccountingdepartment.--inventorycardcontrolsheet--itemlistbystructure(reference)--inventorycardsequentialnumbercontrollist(seeattachment4)--decotelist--thelastnumbercontrollist(seeattachment5)盤點前各部門須將下列報表交與會計課--盤點卡控制表--單品參考表--盤點卡起訖號碼控制表（附表四）--盤點品折損率表--最后一張單據(jù)號碼控制表（附表五）2.2.12forallpromotionalitems,a“p”mustappearbesidethesalespricestatedontheinventorycard.在促銷中的貨品，盤點卡上必須有“P”注明在售價旁邊。3.Duringinventory盤點中3.1pilingup整理3.1.1thestoreandstorageareamustbecleanandinorder.賣場和倉庫需整齊清潔。3.1.2emptypackingsorcartonsmustbeplacedinacertainareatoavoidmistakes.空箱或紙皮必須另外堆放，以避免錯誤。3.2placinginventorycards放單3.2.1departmentheadsmustassurethateachitemhasbeenplacedinventorycards.各課長須確定每項商品皆以貼于盤點卡。3.2.2inisforbiddentothrowanyinventorycardsawayeveniftheitemshavestoppedorderingornostocks,becauseitisanofficialdocumentwithrealquantity.Beforedoublechecking,alldepartmentheadsmustsubmittoaccountingdepartmentallinventorycardswithzeroquantity.盤點卡系記錄實際數(shù)量之正式文件，禁止丟棄任何存貨盤點卡，即使該單品已停止進貨或存貨為零，各課長須將存貨為零之盤點卡，與復盤前交至會計課。3.2.3beforeinventorycount,sectionheadsmustassurethatmerchandisearrangedwellandeachitemhasitsowninventorycards.各營業(yè)處長須確定貨品于盤店前整理堆放妥當且放單完畢。3.2.4departmentsarenotallowedtotakeinventorycountuntiltheagreementofstoremanagerandaccountinghead.經(jīng)店經(jīng)理及會計處長同意下，各課始得開始盤點。

3.3count初盤3.3.1forinventorycards,quantitiesmustbewrittenbyabluepenforthefirstcount,andsignedbythepersonwhocounts.(seeattachment11)初盤數(shù)量須用藍筆記載，且盤點者須簽名于盤點卡上（附表十一）3.3.2itisinvalidforcorrectingquantitieswithoutthesignatureofdepartmentheads.初盤數(shù)量之更改，須經(jīng)該課課長簽名，否則無效。3.3.3sectionheadsassurethecompletionofinventorycountandsignoninventoryprocedurecontrollist.由營業(yè)處長確定初盤完成，并于盤點程序控制表上簽名。3.3.4remindcommercialdepartmentstocount--importlabels--pricelabelsandscalelabels--egg’sboxesanddisplaycases(bakery,butchery,saladbar,restaurant)--sizelabels--spoons,chopsticks,napkinsandetc.Fortherestaurant別忘了盤點下列物品：--進口中文標簽紙--價格紙及綠色標簽紙--蛋盒及銷售盒（面包，精肉，沙拉吧及餐廳）--尺寸標簽紙--湯匙，筷子，餐紙等餐廳用品3.4checking復盤3.4.1checkingteamshallwritedownthecheckingquantitieswitharedpenandsignontheinventorycards.(seeattachment11)復盤小組須用紅筆記載數(shù)量并且簽名。（附表十一）3.4.2100%checkingforthoseitemsthatareonthecontrolsheet.所有盤點控制表中之商品，必須100%復盤。3.4.3checkingteamshallcheckmerchandisesbasedonthemerchandisecheckingratiolist.(seeattachment6)store.managerhastodecidethepercentageofquantitywhichshouldbesystematicallycheckedforinventory.復盤小組須依商品檢查比例表進行復盤（附表六）。店經(jīng)理須決定各部門商品盤點時之檢查比例。3.4.4storemanagerandaccountingheadshallcheckdecotelistbasedondecoteprocedure.(seeattachment12)店長及會計處長須遵循“盤點品折損政策”確實檢核。（附表十二）3.4.5ifanyquantitydiscrepanciesfoundbycheckingteam,--departmentheadsmustreconfirmthequantityandthensignontheinventorycards.--checkingteamshouldregisterquantitydiscrepanciesinthecheckingform(seeattachment7),andsignedbydepartmentheads.復盤人員發(fā)現(xiàn)數(shù)量不符時，--該課課長必須立即確認數(shù)量，并于盤點卡上簽名。--復盤人員應將該錯誤登錄于復查錯誤記錄表，并由該課課長簽名確認。（附表七）3.4.6ifanyquestionduringchecking,checkingteashouldreportthesituationtoaccountingheadandsectionhead.復盤人員于盤點時發(fā)現(xiàn)問題，應立即反映給會計處長及該處處長。3.4.7accountingheadassuresthecompletionofcheckingandsignsontheinventoryprocedurecontrollist.(attachment3)由會計處長確定復盤完成后，于盤點程序控制表上簽名。（附表三）3.5collecting收單3.5.1onceaccountingheadassuredthecompletionofCPA’sdouble-checking,--checkingteamshouldcollectinventorycardsimmediately.--thefirstcopyofinventorycardsshouldbekeptbyaccountingdepartment,andcommercialdepartmentskeepthesecondcopyofinventorycards.--noamendmentwillbeallowedforinventorycards,andifanyproblem,anotherinventorytakinghastobedonebeforereceivingyardreopening.會計處長確定會計師復核完成后，--復盤人員應立即將盤點卡第一聯(lián)收單--盤點卡第一聯(lián)由會計課留存，第二聯(lián)由營業(yè)單位保管--不得修改盤點卡，若有任何問題須再次盤點，但須于收貨課開始重新收貨前完成。3.5.2nomovementforstorage’smerchandiseuntilallinventoryprocedurecompleted.倉庫完成盤點程序后，不得轉移商品，直至所有存貨盤點工作完成。3.5.3ifthereisnoobviouspartitionbetweensaleareaandstorage,checkingteamshouldrandomlycheckstorage’smerchandiseagainbeforeinventorysalearea.若賣場與倉庫無法明顯區(qū)隔時，復盤小組須于盤點賣場前再次抽盤倉庫。4.Afterinventory盤點后4.1commercialdepartment營業(yè)部門4.1.1inventorycardssecondcopyshouldbearrangedinsequentialorderonthedayofinventorytaking.盤點卡第二聯(lián)于盤點當日須立即排序。4.1.2secretarieskeyquantitiesincomputerbasedonthequantitiesnotedoninventorycardssecondcopy.秘書須根據(jù)盤點卡第二聯(lián)鍵入存貨數(shù)量。4.1.3thesecretaryhavetoprinttheinventorycheckinglistwiththequantity,thecheckandcomparewiththeinventorycards.秘書核對存貨數(shù)量與存貨盤點卡無誤后，列印存貨盤點清單以確保正確和完整性。4.1.4inventorycheckinglistshouldbecheckedandsignedbythedepartmentheads§ionheads,andthensenttoaccountingdepartment.Norevisionisallowed.存貨盤點清單應經(jīng)課長及處長檢查簽名，并送交會計課，不得修改。4.2accountingdepartment會計課4.2.1inventorycardsfirscopyshallbearrangedinsequentialorder,andcheckedifmatchwithinventorycardcontrollist.盤點卡第一聯(lián)須排序，并檢查是否與盤點卡起訖號碼控制表相符。4.2.2.Onthedayofinventorytakingcheckingteamshallreturncheckingformtoaccountinghead.(seeattachment7)復盤小組人員須將“復查錯誤記錄表”交予會計處長。（附表七）4.2.3100%checkthequantitywhichisoninventorycheckinglistbasedoninventorycardsfirstcopy,ifanydiscrepancies,amendedbyaccountingdepartment.根據(jù)盤點卡第一聯(lián)數(shù)量，100%核對盤點清單是否正確，若不符，則由會計課更改之。4.2.45%randomcheckifthepurchasepriceonitemlistbystructure(PERERENCE)thesamewiththelastpurchasecost,ifanydiscrepancies,amendedbyaccountingdepartment.抽核5%單品參考表上之進價是否與最后一次進價相符，若不符，則由會計課更改之。4.2.5100%checkifthepurchasepriceonitemlistbystructure(REFERECE)thesamewiththatoninventorycheckinglist.100%核對單品參考表之進價是否與盤點清單相符。2013年1月CNY超市渠道促銷活動小結14CNY促銷員面試15CNY促銷員培訓16CNY促銷情景模擬