家乐福盘点流程

单击此处编辑母版标题样式,单击此处编辑母版文本样式,第二级,第三级,第四级,第五级,*,1.Theaim of inventory,盘点存,货,货之要,旨,旨,2.Beforeinventory,盘点前,3.duringinventory,盘点中,4.Afterinventory,盘点后,1。Theaimofinventory,存货盘,点,点之要,旨,旨,1.1itconsistsofproceedingtothecheckingofstore,sassetsand liabilities.Thephysicalinventory of thegoodsisonly partofthe generalinventory.,存货盘,点,点是全,部,部存货,管,管理的,一,一部分,，,，而且,是,是店内,资,资产及,负,负债查,核,核的一,部,部分。,1.2physicalinventory is aprimarymethodtoassure realmargin.Thequalityifphysicalinventoryplaysagreatpart in theevaluation of aperiodsoperating results.,存货盘,点,点是唯,一,一可获,得,得部门,正,正确毛,利,利的办,法,法，盘,点,点品质,的,的好,坏,坏对一,段,段时期,营,营运绩,效,效评估,，,，扮演,重,重要的,角,角色。,1.3toavoidany error thatmightleadtothewringand prejudicial decisionsinthefuture.,存货盘,点,点可避,免,免任何,会,会对未,来,来决策,评,评估之,误,误导。,2.Beforeinventory 盘,点,点前,2.1meeting,会,会议store店,2.1.1accounting headcallsainventorymeetingparticipatedbystoremanager,sectionheads, andservice departmentheadstodiscussthetiming,themethods,CPAsdouble checking andDocumentdeliverytimetableand reviewpointsbroughtforward fromlastphysicalinventory(pleasenote pointsandaction plan).(see attachment1,2,6,8,9&10),会计处,长,长召开,会,会议，,由,由店会,议,议参加,人,人员讨,论,论有关,之,之 盘,点,点时间,、,、盘点,方,方法、,文,文件传,送,送时间,表,表及会,计,计师盘,点,点与否,相,相关事,项,项并检,讨,讨上次,盘,盘点之,缺,缺失与,行,行动计,划,划。（,参,参见附,表,表一、,二,二、六,、,、八、,九,九、十,）,）,2.1.2approvedbystoremanager,andthenaccounting headshallexecuteinventoryprocedure.,经由店,长,长核准,后,后，由,会,会计处,长,长完成,存,存货盘,点,点程序,。,。,2.1.3accounting headcallsthe secondinventorymeetingparticipatedbystoremanage,section heads,andservicedepartment heads to announce inventoryprocedure.,会计处,长,长召开,第,第二次,盘,盘点会,议,议，宣,布,布确定,之,之 盘,点,点相关,事,事宜予,店,店会议,参,参加人,员,员,Section 处,2.1.4each sectionheadcallsa sectioninventory meetinginwhich participatedbydepartment heads,assistants,andsecretaries.,各营业,处,处长,须,须召开,处,处之盘,点,点 会,议,议，由,课,课长、,助,助理及,秘,秘书参,与,与。,2.1.5accounting heads calls acheckingcountmeetingparticipatedbycheckingteamstaff.,会计处,长,长须召,开,开复盘,小,小组,会,会议，,由,由复盘,小,小组参,与,与会议,。,。,Department,课,课,2.1.6each departmentheadcallsa departmentinventory meetingparticipated by department,sstaffandinventory supportingstaff.,各课长,召,召开课,盘,盘点,会,会议，,由,由该课,所,所有人,员,员及盘,点,点支援,人,人员参,加,加。,2.2preparation,准,准备,section 处,2.2.1each sectionmustprepare thedrawing of stock settledplaceand inventoryprocedurecontrollist.(see attachment3),各处必,须,须准备,盘,盘点,计,计划之,配,配置图,及,及盘点,程,程序控,制,制 表,（,（参见,附,附表三,）,）,Deparment,课,2.2.2allthe returnsmustbedone beforeinventoryand anybrokengoodsmustbethrownawayafterrecordingbefore thephysicalinventory.,所有的,退,退货最,迟,迟须于,盘,盘点前,退,退出，,不,不可退,货,货之损,坏,坏商品,须,须与盘,点,点前登,录,录后丢,弃,弃。,2.2.3department heads mustmakesure alltheitemswhichinthe store andstorage havebeenlistedinthe computer.(itemlist by structure),课长必,须,须确定,所,所有在,店,店内，,仓,仓库及,外,外仓之,商,商品都,已,已列入,单,单品表,中,中。,2.2.4department heads mustcheckthe costofeachitem if thesame withthe lastpurchaseprice, andalso check sellingpriceinthe store.,各课课,长,长必须,检,检查电,脑,脑中所,有,有单品,之,之成本,是,是否与,最,最后一,次,次进价,相,相同并,检,检查单,品,品之售,价,价。,2.2.5print-outitemlist by structureanditemlist by structure.(reference),列印单,品,品表及,单,单品参,考,考表。,2.2.6general principleforinventory takingis,“,“one item; oneplace”, butfortwo exceptional situationsasfollows,itispossibletohavetwoplaces for1 itemand to addoneinventory cardfor them.,1.T.G,2.outside storage,原则上,盘,盘点时,，,，同一,商,商品应,置,置于同,一,一处所,。,。但有,下,下列情,形,形时，,得,得加一,张,张盘点,卡,卡：,1,有,有促销,台,台,2,有,有外仓,时,时,2.2.7department headhas to check store andoutside storage, andassurethe items which at TG andoutside storagealreadyincludedinthecontrolsheet.,各课长,必,必须检,查,查卖场,及,及 外,仓,仓商品,项,项目，,并,并确定,促,促销台,及,及外仓,商,商品已,键,键入盘,点,点控制,表,表中。,2.2.8printoutcontrolsheetinventorycheckinglist,and two-plyinventory cards.,列印盘,点,点控制,表,表，盘,点,点清单,及,及盘点,卡,卡一式,二,二联。,2.2.9department heads mustcheckthe sequentialnumber of inventorycheckinglist andinventorycards.,各课长,必,必须检,查,查及核,对,对存货,盘,盘点清,单,单及盘,点,点卡之,流,流水号,码,码。,2.2.10anitemmust be depreciated if it is decayed, damaged, or seasonal item(outoffashion)andpreparedecotelistbasedondecotepolicy.,倘有腐,败,败、破,损,损、或,季,季节性,之,之商品,须,须提列,折,折旧，,各,各课长,须,须参考,盘,盘点品,折,折损政,策,策，并,准,准备“,盘,盘点品,折,折损率,表,表”。,2.2.11before physical inventory,eachdepartment mustsubmit thefollowingdocuments to accountingdepartment.,-inventorycard controlsheet,-itemlistbystructure(reference),-inventorycard sequentialnumber controllist(see attachment4),-decotelist-thelastnumbercontrollist (seeattachment5),盘点前,各,各部门,须,须将下,列,列报表,交,交与会,计,计课,-盘,点,点卡控,制,制 表,-单,品,品参考,表,表,-盘,点,点卡起,讫,讫号码,控,控制表,（,（附表,四,四）,-盘,点,点品折,损,损率表,-最,后,后一张,单,单据号,码,码控制,表,表（附,表,表五）,2.2.12for allpromotionalitems,a,“,“p”mustappearbeside thesalespricestatedonthe inventorycard.,在促销,中,中的货,品,品，盘,点,点卡上,必,必须有,“,“P”,注,注明在,售,售价旁,边,边。,3.Duringinventory 盘,点,点中,3.1piling up整理,3.1.1thestoreand storageareamust be clean andinorder.,卖场和,仓,仓库需,整,整齐清,洁,洁。,3.1.2emptypackingsorcartons mustbeplaced in acertainarea to avoid mistakes.,空箱或,纸,纸皮必,须,须另外,堆,堆放，,以,以避免,错,错误。,3.2placinginventorycards,放,放单,3.2.1department heads mustassure thateachitem hasbeen placedinventorycards.,各课长,须,须确定,每,每项商,品,品皆以,贴,贴于盘,点,点卡。,3.2.2inisforbiddentothrowany inventorycardsaway evenifthe items havestoppedorderingornostocks,becauseitisanofficialdocumentwith realquantity. Beforedoublechecking, alldepartment heads mustsubmit to accountingdepartmentallinventory cards withzeroquantity.,盘点卡,系,系记录,实,实际数,量,量之正,式,式文件,，,，禁止,丢,丢弃任,何,何存货,盘,盘点卡,，,，即使,该,该单品,已,已停止,进,进货或,存,存货为,零,零，各,课,课长须,将,将存货,为,为零之,盘,盘点卡,，,，与复,盘,盘前交,至,至会计,课,课。,3.2.3beforeinventory count,sectionheadsmust assurethat merchandise arranged welland eachitemhasits owninventorycards.,各营业,处,处长须,确,确定货,品,品于盘,店,店前整,理,理堆放,妥,妥当且,放,放单完,毕,毕。,3.2.4departments are notallowed to take inventory count untilthe agreement of store managerandaccountinghead.,经店经理及,会,会计处长同,意,意下，各课,始,始得开始盘,点,点。,3.3 count,初盘,3.3.1forinventorycards, quantities must bewritten by a blue pen for thefirst count, and signedby the person who counts.(seeattachment 11),初盘数量须,用,用蓝笔记载,，,，且盘点者,须,须签名于盘,点,点卡上（附,表,表十一）,3.3.2it is invalidfor correctingquantitieswithout the signature ofdepartment heads.初盘,数,数量之更改,，,，须经该课,课,课长签名，,否,否则无效。,3.3.3section headsassure thecompletion ofinventorycountandsignon inventory procedure controllist.,由营业处长,确,确定初盘完,成,成，并于盘,点,点程序控制,表,表上签名。,3.3.4remind commercial departmentsto count,-import labels,-price labelsand scalelabels,-egg,s boxes and displaycases (bakery,butchery,salad bar, restaurant),-size labels,-spoons,chopsticks, napkinsand etc. For the restaurant,别忘了盘点,下,下列物品：,-进口中,文,文标签纸,-价格纸,及,及绿色标签,纸,纸,-蛋盒及,销,销售盒（面,包,包，精肉，,沙,沙拉吧及餐,厅,厅）,-尺寸标,签,签纸,-汤匙，,筷,筷子，餐纸,等,等餐厅用品,3.4 checking 复盘,3.4.1checkingteamshallwrite down thecheckingquantitieswitha red penandsignon the inventory cards. (see attachment11),复盘小组须,用,用红笔记载,数,数量并且签,名,名。（附表,十,十一）,3.4.2100%checkingfor thoseitemsthatareon the controlsheet.,所有盘点控,制,制表中之商,品,品，必须100%复盘,。,。,3.4.3checkingteamshallcheck merchandisesbasedon the merchandisechecking ratiolist.(seeattachment 6)store. managerhas to decidethe percentageof quantity which shouldbe systematically checkedforinventory.,复盘小组须,依,依商品检查,比,比例表进行,复,复盘（附表,六,六）。 店,经,经理须决定,各,各部门商品,盘,盘点时之检,查,查比例。,3.4.4store managerand accountingheadshallcheck decote list basedon decoteprocedure. (see attachment 12),店长及会计,处,处长须遵循,“,“盘点品折,损,损政策”确,实,实检核。（,附,附表十二）,3.4.5if any quantity discrepanciesfound bychecking team,-department heads must reconfirm the quantity andthensignon the inventory cards.,-checkingteamshould register quantitydiscrepanciesin the checkingform(seeattachment 7),andsigned bydepartmentheads.,复盘人员发,现,现数量不符,时,时，,-该课课,长,长必须立即,确,确认数量，,并,并于盘点卡,上,上签名。,-复盘人,员,员应将该错,误,误登录于复,查,查错误记录,表,表， 并由,该,该课课长签,名,名确认。（,附,附表七）,3.4.6if any question during checking, checking tea should reportthesituationto accounting head and sectionhead.,复盘人员于,盘,盘点时发现,问,问题，应立,即,即反映给会,计,计处长及该,处,处处长。,3.4.7accounting head assuresthe completionof checking andsigns onthe inventory procedure control list.(attachment 3),由会计处长,确,确定复盘完,成,成后，于盘,点,点程序控制,表,表上签名。,（,（附表三）,3.5 collecting,收,收单,3.5.1onceaccounting head assuredthe completionof CPAs double-checking,-checkingteamshould collectinventorycards immediately.,-thefirst copy ofinventorycardsshould bekeptby accountingdepartment, andcommercial departments keep the secondcopyof inventory cards.,-noamendmentwillbe allowedforinventorycards, andif any problem, anotherinventorytaking hasto be done before receiving yard reopening.,会计处长确,定,定会计师复,核,核完成后，,-复盘人,员,员应立即将,盘,盘点卡第一,联,联收单,-盘点卡,第,第一联由会,计,计课留存，,第,第二联由营,业,业单位保管,-不得修,改,改盘点卡，,若,若有任何问,题,题须再次盘,点,点，但须于,收,收货课开始,重,重新收货前,完,完成。,3.5.2no movement for storages merchandise untilall inventory procedure completed.,仓库完成盘,点,点程序后，,不,不得转移商,品,品，直至所,有,有存货盘点,工,工作完成。,3.5.3if thereis noobvious partition between sale area andstorage,checking team shouldrandomlycheckstoragesmerchandise again beforeinventorysalearea.,若卖场与仓,库,库无法明显,区,区隔时，复,盘,盘小组须于,盘,盘点卖场前,再,再次抽盘仓,库,库。,4. After inventory 盘,点,点后,4.1 commercialdepartment,营,营业部门,4.1.1inventorycards second copy shouldbe arranged insequential order ontheday of inventory taking.,盘点卡第二,联,联于盘点当,日,日须立即排,序,序。,4.1.2secretaries key quantities incomputerbasedon the quantities notedon inventory cards secondcopy.,秘书须根据,盘,盘点卡第二,联,联键入存货,数,数量。,4.1.3thesecretaryhaveto print the inventory checking list with thequantity,thecheckandcompare with the inventory cards.,秘书核对存,货,货数量与存,货,货盘点卡无,误,误后，列印,存,存货盘点清,单,单以确保正,确,确和完整性,。,。,4.1.4inventorycheckinglistshould bechecked and signed by thedepartment heads §ion heads,and then sent to accounting department.No revision isallowed.,存货盘点清,单,单应经课长,及,及处长检查,签,签名，并送,交,交会计课，,不,不得修改。,4.2 accountingdepartment,会计课,4.2.1inventorycards firs copy shall bearrangedin sequential order,andchecked ifmatch with inventory card controllist.,盘点卡第一,联,联须排序，,并,并检查是否,与,与盘点卡起,讫,讫号码控制,表,表相符。,4.2.2.Onthedayofinventorytakingcheckingteamshallreturncheckingformtoaccountinghead.(seeattachment7),复,盘,盘,小,小,组,组,人,人,员,员,须,须,将,将,“,复,复,查,查,错,错,误,误,记,记,录,录,表,表,”,”,交,交,予,予,会,会,计,计,处,处,长,长,。,。,（,（,附,附,表,表,七,七,）,）,4.2.3100%checkthequantitywhichisoninventorycheckinglistbasedoninventorycardsfirstcopy,ifanydiscrepancies,amendedbyaccountingdepartment.,根,据,据,盘,盘,点,点,卡,卡,第,第,一,一,联,联,数,数,量,量,，,，100%,核,核,对,对,盘,盘,点,点,清,清,单,单,是,是,否,否,正,正,确,确,，,，,若,若,不,不,符,符,，,，,则,则,由,由,会,会,计,计,课,课,更,更,改,改,之,之,。,。,4.2.45%randomcheckifthepurchasepriceonitemlistbystructure(PERERENCE)thesamewiththelastpurchasecost,ifanydiscrepancies,amendedbyaccountingdepartment.,抽,核,核5%,单,单,品,品,参,参,考,考,表,表,上,上,之,之,进,进,价,价,是,是,否,否,与,与,最,最,后,后,一,一,次,次,进,进,价,价,相,相,符,符,，,，,若,若,不,不,符,符,，,，,则,则,由,由,会,会,计,计,课,课,更,更,改,改,之,之,。,。,4.2.5100%checkifthepurchasepriceonitemlistbystructure(REFERECE)thesamewiththatoninventorycheckinglist.,100%,核,核,对,对,单,单,品,品,参,参,考,考,表,表,之,之,进,进,价,价,是,是,否,否,与,与,盘,盘,点,点,清,清,单,单,相,相,符,符,。,。,