1、GENERAL INVENTORY PROCEDURE大盤點程序Organizations Affected :All StoresPeriodic Compliance Checking :Finance Director, China Accounting-Reporting Manager and Business Controlling ManagerProcedure Organized By: Finance/ProcedureApproved By: Financial DirectorVersion: FA/V1.0Effective Date: June 25, 2005Da

2、te Validated: June 24, 2005CONTENT內容1. Scope 范疇2. Control objectives 控制目標3. Key control points 控制要點4. Other specific policies 其他有關政策制度5. Main parties involved and responsibilities 涉及人員及職責6. Key documents 主要文件7. Procedures specifications程序要點 - Preparation準備工作 Administration 行政準備 Goods arrangement 商品整

3、理 - Inventory day盤點日 Before counting初盤之前 Counting初盤 Count checking復盤 Scanning掃描 Inventory list checking 清單復核 Data adjusting and transferring數據調整及傳送- Stock devaluation (refer to Decote procedure) 存貨削價 ( 參見 “Decote” 程序 )8. Appendix 附表- 100% Re-Count Items List 100% 復盤單品表- Inventory Card 盤點卡- Shelf Con

4、trol Sheet 貨架控制表- Inventory Follow Up 盤點進度跟蹤- Shelves Inventory Timing盤點時間表1ScopeThis procedure is applied to the physical inventory of the goods in the store, especially the general inventories of June and December. It consists of preparation, counting, count checking, scanning, inventory list chec

5、king, data adjusting and stock valuation. Inventory must be conducted to all the goods that exist on the inventory day, including Goods in outside storage Material that will be incorporated to the goods to sell to customers (film, packaging, etc.) Free goods destined to be sold Repair and return goo

6、ds that exist in the storage on the inventory day The goods excluded in the inventory are Free gifts which are not destined to be sold Goods which have been sold, waiting for delivery Consignment goods if we have not received any invoice from supplier Broken Items Consigned GoodsThe stock valuation

7、is performed with the latest purchase price.BControl objectives Ensure that all the goods on the inventory day that should be counted are inventoried Ensure the accuracy of the inventory resultsCKey control points Goods that should not be counted into the inventory must be separated with ordinary pu

8、rchased inventory with clear sign. Such as Consigned goods, Free gifts and Broken Items. Ensure the store is clean before the inventory. Ensure the goods return work has been done one day before the inventory. All goods must be tidied up well. During the inventory, each step has to get validation an

9、d must strictly be controlled and followed up. Once the stocktaking of storage is done, any goods movement is not allowed between storage and store. Stock adjustment and valuation must be done under the control of store business controller.4Other specific policies Big inventory schedule of June and

10、December must be validated by the Finance Department of the Head Office Store business controller reports city IT the approved inventory date. Tianjin IT help desk is responsible for the inventory date maintenance in P4 system after received the report from city IT. Re-count ratio for reference:100%

11、 re-count:special areas (TG, display set, promotion areas) and the Items listed on Appendix 150%-70% re-count by shelf:storage30%-50% re-count by shelf:sales areas Stock devaluation: refer to Decote procedure5Main parties involved and responsibilitiesq Store Manager * Guarantee the procedure impleme

12、ntation * Validate the preparation * Authorize the count phase * Validate the stock depreciation q Store Business Controller* Assist Store Manager for procedure implementation * Train Division Chiefs and Department Heads * Manage the control team * Authorize the count phase with the Store Manager *

13、Responsible for count checking and inventory list control* Responsible for inventory list adjustment and stock valuationq Division Chief* Train his team on procedure* Organize the control table and follow up the inventory progress * Manage the count and scan team * Responsible for counting and scann

14、ing* Supervise the inventory in the special areas (TG/ promotion area, display set) * Responsible for inventory depreciation q IT Pilot* Setup the inventory date* Ensure that hand held terminals, computers and printers work in good condition * Train the staff to use correctly the materialsq Maintena

15、nce Head * Responsible for assets maintenance on the inventory dayq Security Head* Ensure no goods movement between storage and store once stocktaking is done in storage* Responsible for inventory of caddies and baskets on the inventory day1范疇該程序適用于商場的盤點，尤其是6月和12月底的大盤點，它包括準備工作、初盤、復盤、掃描、清單復核、數據調整和存貨估

16、價。盤點涉及所有在盤點日在場的商品，包括： 外庫商品； 附帶在出售商品上的材料 ( 如包裝薄膜 )； 免費商品； 盤點日仍留在店中的待修商品和退貨。不盤的商品包括： 供應商贈品； 待送商品 ( 已售出 )； 寄售商品 (指我們尚未收到發票 ) 破損單品 代銷商品存貨估價以最后進價為準。B控制目標 確保盤點日所有應盤點的在場商品都被盤入 確保盤點結果準確C控制要點 賣場必須以清楚的標識將不需盤點的商品與其他商品區分并分開堆放，如，代銷商品、免費贈品和破損單品。 盤點前商場必須清潔。 退貨工作必須在盤點前一天完成 所有的商品必須被整理整齊。 盤點過程中，每一步驟必須被確認并跟蹤控制 一旦倉庫盤點完

17、畢，嚴禁倉庫與賣場之間有商品流動 存貨調整和計算必須在財務主管控制下進行4 其他有關的政策制度 6月和12月底的盤點時間表必須由總部財務部確認 門店營運監控將批準的盤點日期提前3天報告城市IT，天津IThelpdesk在收到城市IT的報告后負責將盤點日維護到P4系統中。 如下復盤率以供參考： 100%復盤：特殊區域(TG、陳列品和促銷區） 以及附表1所列的單品50%-70%： 倉庫內每一貨架30%-50%： 賣場內每一貨架 存貨削價：參閱存貨削價程序 5涉及人員及職責q 店長確保執行程序確認準備工作指令初盤開始確認存貨削價q 門店營運監控協助店長落實程序培訓處長和部長管理復查組與店長一起指令初

18、盤開始對復盤和清單復查結果負責負責清單數據調整和存貨估價q 處長培訓本處員工組織控制臺并跟蹤盤點進度管理初盤和掃描組對初盤和掃描結果負責監督特殊區域的盤點 ( TG、促銷、展臺)負責存貨削價計算q IT設置盤點日期確保掃描儀、電腦和打印機等正常工作培訓員工正確操作儀器和設備q 維修主管負責在盤點日進行資產維修和護理q 保安主管 確保在倉庫盤點后，倉庫和賣場之間無商品流動 負責在盤點日清點手推車和籃子6. Key documents 主要文件Document文件名Prepared by負責人Key Content主要內容Number of Copies份數Inventory Notice盤點通知

19、Store Manager Business Controller店長、門店營運監控Preparation Inventory day Procedure準備盤點日的程序to all Division Chiefs and Departments Heads所有的處長和課長Monthly accounting closing schedule財務部月結安排Business Controller門店營運監控Requirement Deadline月結需求、截止時間to all Division Chiefs and Departments Heads所有的處長和課長Receiving yard

20、closing timetable收貨處關門時間安排Store Manager Business controller店長、門店營運監控Opening timeClosing time收貨處開門關門時間to all Division Chiefs and Departments Heads所有的處長和課長Inventory card盤點卡Business Controller門店營運監控Count / Check初盤、復查Shelves map貨架圖Division Chief 處長Department Head 課長Shelf no, location貨架號、位置1 map per divi

21、sion每處一份Shelves control sheet貨架控制表Division Chief 處長Department Head 課長Shelf no 貨架號Inventory steps 盤點步驟1 sheet per shelf每個貨架一份Inventory Follow up盤點跟蹤表Division Chief 處長Department Head 課長Shelves 貨架Inventory steps 盤點步驟1 document per department每部門一份Shelf inventory timing貨架盤點時刻表Division Chief 處長Department

22、Head 課長Time required for each shelf and each step 每個貨架、每個步驟時間需要1 document per division 每處一份Decote Items List削價單品表Division Chief 處長Department Head 課長Decote amount by item單品削價金額1 list per department每部門一份7. Procedures specifications程序要點 Key Steps 主要步驟Person in Charge 負責人Due day期限1Preparation 準備工作 1.1Ad

23、ministration 行政準備1.1.1Inventory schedule and training 盤點排期和培訓 Prepare “Inventory Notice” 準備“盤點通知”Store Manager 店長Business Controller營運監控D-25前25天 Inform Division Chiefs and Department Heads of the inventory schedule, and train them on procedure and methods 通告處長和課長有關盤點排期，對他們予以培訓Store Manager 店長Busines

24、s Controller營運監控D-25前25天 Inform their team of the inventory schedule and train them on procedure and methods 通告部門員工有關盤點排期，對他們予以培訓Division Chiefs 處長Department Head 課長D-20前20天 Prepare “Monthly Accounting Closing Schedule” 準備“月結安排表”Business Controller營運監控D-20前20天 Prepare the Receiving Yard Closing Time

25、table 準備“收貨處關門時刻表”Store Manager 店長Business Controller營運監控D-7前7天 Inform the suppliers of the Receiving Yards closing timetable 通知供應商收貨處關門時間Commercial department 營業部Receiving Yard 收貨區D-5前5天1.1.2Materials and human resources 人力和物力 Prepare the stationary and other materials required in inventory 準備盤點相關的

26、文具和工具Assistant to Store Manager店長秘書D-10前10天 Prepare “Inventory Cards” 準備“盤點卡”Business Controller 營運監控D-10前10天 Prepare sufficient hand held terminals and check that they are in good condition 準備足夠的掃描儀，并檢查其運作是否正常 Check that the computer and printer are in good condition 檢查電腦和打印機運作是否正常IT Pilot電腦部D-7前7天

27、 Prepare the “Shelves Map” 準備“貨架圖” Codify the shelf with 4 digits. 用4位數給貨架編號For instance1101: 如 1101: 11=department No 11=部門號 01=sheft No 01=貨架號 Create a code for each TG, promotion area and display set TG、促銷區域和展臺分別編號 Prepare “Shelves Control sheet” 準備“貨架控制表” Prepare “Inventory Follow Up” 準備“盤點跟蹤表”D

28、ivision Chief處長D-7 前7天 Coordinate with other departments for human resource support 與其他部門配合籌備支援人員 Organize the teams for count, scan and control 組織初盤組、掃描組和復查組 Assign “Shelf Inventory Timing” 制作“貨架盤點時刻表”Division Chief 處長Business Controller 營運監控D-10 前10天1.1.3Items data 單品數據 Check “No Movement Items Re

29、port” 檢查“無周轉單品報告” Check barcodes and make sure there is no unknown item 檢查條碼，確認沒有條碼無法識別的單品 Check the last purchasing price of the items 檢查單品最后進價Division Chief 處長D-7前7天1.1.4100% Re-count items list 100% 復盤單品清單 Define “100% Re-count Items List” 確定100%復盤單品Division Chief 處長Store Manager 店長Business Contr

30、oller 營運監控D-7前7天1.1.5Decote list 削價單品清單 Prepare the “Decote Items List” (refer to Decote procedure) 準備“削價單品清單” ( 參見“Decote”程序 )Division Chief 處長Store Manager 店長D-1前1天1.2Goods arrangement 商品整理1.2.1Arrangement Tidy up the goods by item in storage 整理好倉庫商品 Tidy up the goods in sales areas 整理好賣場商品 Clean

31、the storage and store 清潔倉庫和賣場 Dont keep the goods of other departments 清理開不屬于本部門商品 Take down the goods on the top of the shelf for easy counting 取下貨架頂部的商品，以便清點 In the storage, make sure one box contains only one item, with standard quantity as mention on the box確保倉庫中每一個箱子只裝同一單品，數量與箱子上所指示的相同 If possi

32、ble, take the open and incomplete boxes to the sales area to fill up the shelves, in order to keep only the full boxes in the storage for easy counting如可能，把已開封和不完整的箱子中的商品拿到賣場擺放，在倉庫中盡量只保留完整的箱子以便清點Commercial Department營業部D-1前1天1.2.2Goods return and breakage 退貨和破損 Finish the goods return to supplier 完成

33、退貨工作 Clear all the damaged items (refer to Breakage procedure La Boucle complete) 處理破損單品 ( 參閱Boucle Complete )Commercial Department營業部D-1前1天2Inventory Day 盤點日2.1Before counting 初盤之前2.1.1Control table 控制臺 Place the Division Chiefs control table 擺放好處長控制臺 Put the “Inventory Map” and “Inventory Follow U

34、p” on the table 將“貨架盤點圖”和“盤點跟蹤表”放于臺面 Put the “Shelf Control Sheet” at the beginning of each shelf 將“貨架控制表”放于每一貨架的始端Division Chief處長2.1.2Receiving Yard and Information Center 收貨區和服務中心 Check that no goods are left in the Receiving Yard 檢查收貨區，確保不存放商品 Clear all the unsolved receiving documents to ensure

35、 that no unmatched documents are left 處理所有未解決的收貨文件，確保不遺留未核對的文件Order Pool 訂貨組Receiving Yard 收貨區 Check all the unsolved customers “ Return Form” 處理所有未解決的顧客退貨文件 Check that no goods are left in the Information Center 檢查服務中心，確保不存放商品Information Center服務中心 Clear the returned goods left in the Information C

36、enter and take them back to the sales areas 清理服務中心的退貨商品，將商品放回賣場Information Center服務中心Commercial Department營業部門2.1.3Goods excluded in the inventory 不盤點的商品 Isolate the goods excluded in the inventory with indication “No stocktaking”: 將非盤商品獨立擺放，標上“非盤商品”： Goods waiting for delivery 待送商品 Free gifts etc 免

37、費贈品 Write down the “No stocktaking Goods” above-mentioned on a list and send it to the Accounting Department for control 將本部門“非盤商品”列單，送財務部待查Commercial Department營業部門Person in charge of Big purchase 大宗購物負責人 Check if the goods are isolated 檢查商品是否獨立擺放 Random check if the goods correspond to the deliver

38、y vouchers kept in the department concerned 抽查這些非盤商品(待外送商品)，與部門保留的外送單核對Accounting Department 財物部2.2Counting 初盤 Make sure that the preparation is finished 確認準備工作結束 Ask the Store Manager to authorize to start counting 請示店長準許初盤Division Chief處長 Stick the “Inventory Cards” on the left corner of the items

39、 將“盤點卡”貼于單品左上角 Count from left to right, top to bottom, element by element 初盤時按從左到右，從上到下的順序清點 Write down the quantity in black or bleu pen on the “Inventory card” 將盤點數量用黑色或藍色標在盤點卡上 Make sure that the whole shelf has been counted 確認全貨架清點完成 Sign on the “Inventory Card” 在“盤點卡”上簽字 When the count is fini

40、shed, sign on the “Shelf Control Sheet” 初盤結束，在“貨架控制表”上簽字 Report to the Division Control Table 返回處長控制臺匯報Commercial Department營運部 Record on the “Inventory Follow Up Sheet” 在“盤點跟蹤表”上作記錄Division Chief處長2.3Count Checking 復盤 Re-count the items by shelf (refer to D: other specific policies and Appendix 1)

41、按貨架復盤單品(參見D：其他政策和附表1) Write down the checked quantity in red pen on the “Inventory Card” 將復盤數量用紅色標在盤點卡上 Sign on the “Inventory Card” 在“盤點卡”上簽名 When the checking is finished, sign on the “Shelf Control Sheet” 當復盤完成后，在“貨架控制表”上簽名 Report to the Division Control Table 返回處長控制臺匯報Accounting Department財物部 Re

42、cord on the “Inventory Follow Up Sheet” 在“盤點跟蹤表”上作記錄Division Chief處長 If errors 15% (e.g. find out 3 errors while recounting and checking 20 cards for a shelf), report immediately to the business controller.如果錯誤超出15%(如：在一個貨架復盤20張卡時，找出3個錯誤)，應立即向營運監控匯報 Decide the need to re-count or not the whole shelf 決定是否需要重盤整個貨架Accounting Department財物部Business Controller營運監控Division Chief處長2.4Scanning 掃描 Form a 2 p