GENERALINVENTORYPROCEDURE
大盘点程序
OrganizationsAffected:
AllStores
PeriodicComplianceChecking:
FinanceDirector,ChinaAccounting-ReportingManagerandBusinessControllingManager
ProcedureOrganizedBy:Finance/Procedure
ApprovedBy:FinancialDirector
Version:FA/V1.0
EffectiveDate:June25,2005
DateValidated:June24,2005
CONTENT
内容
Scope范畴
2.Controlobjectives控制目标
3.Keycontrolpoints控制要点
4.Otherspecificpolicies其他有关政策制度
5.Mainpartiesinvolvedandresponsibilities涉及人员及职责
6.Keydocuments主要文件
7.Proceduresspecifications程序要点
-Preparation准备工作
Administration行政准备
Goodsarrangement商品整理
-Inventoryday盘点日
Beforecounting初盘之前
Counting初盘
Countchecking复盘
Scanning扫描
Inventorylistchecking清单复核
Dataadjustingandtransferring数据调整及传送
-Stockdevaluation(refertoDecoteprocedure)存货削价(参见“Decote”程序)
8.Appendix附表
-100%Re-CountItemsList100%复盘单品表
-InventoryCard盘点卡
-ShelfControlSheet货架控制表
-InventoryFollowUp盘点进度跟踪
-ShelvesInventoryTiming盘点时间表
1 Scope
Thisprocedureisappliedtothephysicalinventoryofthegoodsinthestore,especiallythegeneralinventoriesofJuneandDecember.Itconsistsofpreparation,counting,countchecking,scanning,inventorylistchecking,dataadjustingandstockvaluation.
Inventorymustbeconductedtoallthegoodsthatexistontheinventoryday,including
Goodsinoutsidestorage
Materialthatwillbeincorporatedtothegoodstoselltocustomers(film,packaging,etc.)
Freegoodsdestinedtobesold
Repairandreturngoodsthatexistinthestorageontheinventoryday
Thegoodsexcludedintheinventoryare
Freegiftswhicharenotdestinedtobesold
Goodswhichhavebeensold,waitingfordelivery
Consignmentgoodsifwehavenotreceivedanyinvoicefromsupplier
BrokenItems
ConsignedGoods
Thestockvaluationisperformedwiththelatestpurchaseprice.
B Controlobjectives
Ensurethatallthegoodsontheinventorydaythatshouldbecountedareinventoried
Ensuretheaccuracyoftheinventoryresults
C Keycontrolpoints
Goodsthatshouldnotbecountedintotheinventorymustbeseparatedwithordinarypurchasedinventorywithclearsign.SuchasConsignedgoods,FreegiftsandBrokenItems.
Ensurethestoreiscleanbeforetheinventory.
Ensurethegoodsreturnworkhasbeendoneonedaybeforetheinventory.
Allgoodsmustbetidiedupwell.
Duringtheinventory,eachstephastogetvalidationandmuststrictlybecontrolledandfollowedup.
Oncethestocktakingofstorageisdone,anygoodsmovementisnotallowedbetweenstorageandstore.
Stockadjustmentandvaluationmustbedoneunderthecontrolofstorebusinesscontroller.
4 Otherspecificpolicies
BiginventoryscheduleofJuneandDecembermustbevalidatedbytheFinanceDepartmentoftheHeadOffice
StorebusinesscontrollerreportscityITtheapprovedinventorydate.TianjinIThelpdeskisresponsiblefortheinventorydatemaintenanceinP4systemafterreceivedthereportfromcityIT.
Re-countratioforreference:
100%re-count: specialareas(TG,displayset,promotionareas)andtheItemslistedonAppendix1
50%-70%re-countbyshelf: storage
30%-50%re-countbyshelf: salesareas
Stockdevaluation:refertoDecoteprocedure
5 Mainpartiesinvolvedandresponsibilities
StoreManager
*Guaranteetheprocedureimplementation
*Validatethepreparation