1、GENERAL INVENTORY PROCEDURE大盘点程序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, 2005Da2、te Validated: June 24, 2005CONTENT内容1. Scope 范畴2. Control objectives 控制目标3. Key control points 控制要点4. Other specific policies 其他有关政策制度5. Main parties involved and responsibilities 涉及人员及职责6. Key documents 主要文件7. Procedures specifications程序要点 - Preparation准备工作 Administration 行政准备 Goods arrangement 商品整3、理 - Inventory day盘点日 Before counting初盘之前 Counting初盘 Count checking复盘 Scanning扫描 Inventory list checking 清单复核 Data adjusting and transferring数据调整及传送- Stock devaluation (refer to Decote procedure) 存货削价 ( 参见 “Decote” 程序 )8. Appendix 附表- 100% Re-Count Items List 100% 复盘单品表- Inventory Card 盘点卡- Shelf Con4、trol Sheet 货架控制表- Inventory Follow Up 盘点进度跟踪- Shelves Inventory Timing盘点时间表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 chec5、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 goo6、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 pu8、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 an9、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 impleme12、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 scann14、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 Maintena15、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范畴该程序适用于商场的盘点，尤其是6月和12月底的大盘点，它包括准备工作、初盘、复盘、扫描、清单复核、数据调整和存货估16、价。盘点涉及所有在盘点日在场的商品，包括： 外库商品； 附带在出售商品上的材料 ( 如包装薄膜 )； 免费商品； 盘点日仍留在店中的待修商品和退货。不盘的商品包括： 供应商赠品； 待送商品 ( 已售出 )； 寄售商品 (指我们尚未收到发票 ) 破损单品 代销商品存货估价以最后进价为准。B控制目标 确保盘点日所有应盘点的在场商品都被盘入 确保盘点结果准确C控制要点 卖场必须以清楚的标识将不需盘点的商品与其他商品区分并分开堆放，如，代销商品、免费赠品和破损单品。 盘点前商场必须清洁。 退货工作必须在盘点前一天完成 所有的商品必须被整理整齐。 盘点过程中，每一步骤必须被确认并跟踪控制 一旦仓库盘点完17、毕，严禁仓库与卖场之间有商品流动 存货调整和计算必须在财务主管控制下进行4 其他有关的政策制度 6月和12月底的盘点时间表必须由总部财务部确认 门店营运监控将批准的盘点日期提前3天报告城市IT，天津IThelpdesk在收到城市IT的报告后负责将盘点日维护到P4系统中。 如下复盘率以供参考： 100%复盘：特殊区域(TG、陈列品和促销区） 以及附表1所列的单品50%-70%： 仓库内每一货架30%-50%： 卖场内每一货架 存货削价：参阅存货削价程序 5涉及人员及职责q 店长确保执行程序确认准备工作指令初盘开始确认存货削价q 门店营运监控协助店长落实程序培训处长和部长管理复查组与店长一起指令初18、盘开始对复盘和清单复查结果负责负责清单数据调整和存货估价q 处长培训本处员工组织控制台并跟踪盘点进度管理初盘和扫描组对初盘和扫描结果负责监督特殊区域的盘点 ( TG、促销、展台)负责存货削价计算q IT设置盘点日期确保扫描仪、电脑和打印机等正常工作培训员工正确操作仪器和设备q 维修主管负责在盘点日进行资产维修和护理q 保安主管 确保在仓库盘点后，仓库和卖场之间无商品流动 负责在盘点日清点手推车和篮子6. Key documents 主要文件Document文件名Prepared by负责人Key Content主要内容Number of Copies份数Inventory Notice盘点通知19、Store Manager Business Controller店长、门店营运监控Preparation Inventory day Procedure准备盘点日的程序to all Division Chiefs and Departments Heads所有的处长和课长Monthly accounting closing schedule财务部月结安排Business Controller门店营运监控Requirement Deadline月结需求、截止时间to all Division Chiefs and Departments Heads所有的处长和课长Receiving yard 20、closing timetable收货处关门时间安排Store Manager Business controller店长、门店营运监控Opening timeClosing time收货处开门关门时间to all Division Chiefs and Departments Heads所有的处长和课长Inventory card盘点卡Business Controller门店营运监控Count / Check初盘、复查Shelves map货架图Division Chief 处长Department Head 课长Shelf no, location货架号、位置1 map per divi21、sion每处一份Shelves control sheet货架控制表Division Chief 处长Department Head 课长Shelf no 货架号Inventory steps 盘点步骤1 sheet per shelf每个货架一份Inventory Follow up盘点跟踪表Division Chief 处长Department Head 课长Shelves 货架Inventory steps 盘点步骤1 document per department每部门一份Shelf inventory timing货架盘点时刻表Division Chief 处长Department 22、Head 课长Time required for each shelf and each step 每个货架、每个步骤时间需要1 document per division 每处一份Decote Items List削价单品表Division Chief 处长Department Head 课长Decote amount by item单品削价金额1 list per department每部门一份7. Procedures specifications程序要点 Key Steps 主要步骤Person in Charge 负责人Due day期限1Preparation 准备工作 1.1Ad23、ministration 行政准备1.1.1Inventory schedule and training 盘点排期和培训 Prepare “Inventory Notice” 准备“盘点通知”Store Manager 店长Business Controller营运监控D-25前25天 Inform Division Chiefs and Department Heads of the inventory schedule, and train them on procedure and methods 通告处长和课长有关盘点排期，对他们予以培训Store Manager 店长Busines24、s Controller营运监控D-25前25天 Inform their team of the inventory schedule and train them on procedure and methods 通告部门员工有关盘点排期，对他们予以培训Division Chiefs 处长Department Head 课长D-20前20天 Prepare “Monthly Accounting Closing Schedule” 准备“月结安排表”Business Controller营运监控D-20前20天 Prepare the Receiving Yard Closing Time25、table 准备“收货处关门时刻表”Store Manager 店长Business Controller营运监控D-7前7天 Inform the suppliers of the Receiving Yards closing timetable 通知供应商收货处关门时间Commercial department 营业部Receiving Yard 收货区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 准备盘点相关的26、文具和工具Assistant to Store Manager店长秘书D-10前10天 Prepare “Inventory Cards” 准备“盘点卡”Business Controller 营运监控D-10前10天 Prepare sufficient hand held terminals and check that they are in good condition 准备足够的扫描仪，并检查其运作是否正常 Check that the computer and printer are in good condition 检查电脑和打印机运作是否正常IT Pilot电脑部D-7前7天27、 Prepare the “Shelves Map” 准备“货架图” Codify the shelf with 4 digits. 用4位数给货架编号For instance1101: 如 1101: 11=department No 11=部门号 01=sheft No 01=货架号 Create a code for each TG, promotion area and display set TG、促销区域和展台分别编号 Prepare “Shelves Control sheet” 准备“货架控制表” Prepare “Inventory Follow Up” 准备“盘点跟踪表”D28、ivision Chief处长D-7 前7天 Coordinate with other departments for human resource support 与其他部门配合筹备支援人员 Organize the teams for count, scan and control 组织初盘组、扫描组和复查组 Assign “Shelf Inventory Timing” 制作“货架盘点时刻表”Division Chief 处长Business Controller 营运监控D-10 前10天1.1.3Items data 单品数据 Check “No Movement Items Re29、port” 检查“无周转单品报告” Check barcodes and make sure there is no unknown item 检查条码，确认没有条码无法识别的单品 Check the last purchasing price of the items 检查单品最后进价Division Chief 处长D-7前7天1.1.4100% Re-count items list 100% 复盘单品清单 Define “100% Re-count Items List” 确定100%复盘单品Division Chief 处长Store Manager 店长Business Contr30、oller 营运监控D-7前7天1.1.5Decote list 削价单品清单 Prepare the “Decote Items List” (refer to Decote procedure) 准备“削价单品清单” ( 参见“Decote”程序 )Division Chief 处长Store Manager 店长D-1前1天1.2Goods arrangement 商品整理1.2.1Arrangement Tidy up the goods by item in storage 整理好仓库商品 Tidy up the goods in sales areas 整理好卖场商品 Clean 31、the storage and store 清洁仓库和卖场 Dont keep the goods of other departments 清理开不属于本部门商品 Take down the goods on the top of the shelf for easy counting 取下货架顶部的商品，以便清点 In the storage, make sure one box contains only one item, with standard quantity as mention on the box确保仓库中每一个箱子只装同一单品，数量与箱子上所指示的相同 If possi32、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，把已开封和不完整的箱子中的商品拿到卖场摆放，在仓库中尽量只保留完整的箱子以便清点Commercial Department营业部D-1前1天1.2.2Goods return and breakage 退货和破损 Finish the goods return to supplier 完成33、退货工作 Clear all the damaged items (refer to Breakage procedure La Boucle complete) 处理破损单品 ( 参阅Boucle Complete )Commercial Department营业部D-1前1天2Inventory Day 盘点日2.1Before counting 初盘之前2.1.1Control table 控制台 Place the Division Chiefs control table 摆放好处长控制台 Put the “Inventory Map” and “Inventory Follow U34、p” on the table 将“货架盘点图”和“盘点跟踪表”放于台面 Put the “Shelf Control Sheet” at the beginning of each shelf 将“货架控制表”放于每一货架的始端Division Chief处长2.1.2Receiving Yard and Information Center 收货区和服务中心 Check that no goods are left in the Receiving Yard 检查收货区，确保不存放商品 Clear all the unsolved receiving documents to ensure35、 that no unmatched documents are left 处理所有未解决的收货文件，确保不遗留未核对的文件Order Pool 订货组Receiving Yard 收货区 Check all the unsolved customers “ Return Form” 处理所有未解决的顾客退货文件 Check that no goods are left in the Information Center 检查服务中心，确保不存放商品Information Center服务中心 Clear the returned goods left in the Information C36、enter and take them back to the sales areas 清理服务中心的退货商品，将商品放回卖场Information Center服务中心Commercial Department营业部门2.1.3Goods excluded in the inventory 不盘点的商品 Isolate the goods excluded in the inventory with indication “No stocktaking”: 将非盘商品独立摆放，标上“非盘商品”： Goods waiting for delivery 待送商品 Free gifts etc 免37、费赠品 Write down the “No stocktaking Goods” above-mentioned on a list and send it to the Accounting Department for control 将本部门“非盘商品”列单，送财务部待查Commercial Department营业部门Person in charge of Big purchase 大宗购物负责人 Check if the goods are isolated 检查商品是否独立摆放 Random check if the goods correspond to the deliver38、y vouchers kept in the department concerned 抽查这些非盘商品(待外送商品)，与部门保留的外送单核对Accounting Department 财物部2.2Counting 初盘 Make sure that the preparation is finished 确认准备工作结束 Ask the Store Manager to authorize to start counting 请示店长准许初盘Division Chief处长 Stick the “Inventory Cards” on the left corner of the items39、 将“盘点卡”贴于单品左上角 Count from left to right, top to bottom, element by element 初盘时按从左到右，从上到下的顺序清点 Write down the quantity in black or bleu pen on the “Inventory card” 将盘点数量用黑色或蓝色标在盘点卡上 Make sure that the whole shelf has been counted 确认全货架清点完成 Sign on the “Inventory Card” 在“盘点卡”上签字 When the count is fini40、shed, sign on the “Shelf Control Sheet” 初盘结束，在“货架控制表”上签字 Report to the Division Control Table 返回处长控制台汇报Commercial Department营运部 Record on the “Inventory Follow Up Sheet” 在“盘点跟踪表”上作记录Division Chief处长2.3Count Checking 复盘 Re-count the items by shelf (refer to D: other specific policies and Appendix 1) 41、按货架复盘单品(参见D：其他政策和附表1) Write down the checked quantity in red pen on the “Inventory Card” 将复盘数量用红色标在盘点卡上 Sign on the “Inventory Card” 在“盘点卡”上签名 When the checking is finished, sign on the “Shelf Control Sheet” 当复盘完成后，在“货架控制表”上签名 Report to the Division Control Table 返回处长控制台汇报Accounting Department财物部 Re42、cord on the “Inventory Follow Up Sheet” 在“盘点跟踪表”上作记录Division Chief处长 If errors 15% (e.g. find out 3 errors while recounting and checking 20 cards for a shelf), report immediately to the business controller.如果错误超出15%(如：在一个货架复盘20张卡时，找出3个错误)，应立即向营运监控汇报 Decide the need to re-count or not the whole shelf 决定是否需要重盘整个货架Accounting Department财物部Business Controller营运监控Division Chief处长2.4Scanning 扫描 Form a 2 p