catalogue

Unit 1 Preface

Unit 2 Overview

Unit 3 Inventory Operation Process

Unit 4 Organization and System Establishment of Inventory

Unit 5 Inventory Configuration Diagram and Its Table

Unit 6 Preparation before Inventory

Unit 7 Specific Operation of Inventory

Unit 8 Analysis and Treatment of Inventory Results

Unit 1 Preface

I. Scope of application

This manual is aimed at employees and managers involved in inventory, and serves as a reference guide for the company's inventory system.

Second, the purpose

As a standard operating procedure of inventory, this manual comprehensively introduces the inventory system, requirements and processes, aiming at improving the accuracy and work efficiency of inventory.

Third, the benefits

Using this manual can provide the following main benefits:

1. Short training time

2. Higher work efficiency

3. Unify terminology to facilitate communication.

4. Better understand and operate the inventory system.

5. Understand the importance of inventory in business systems.

Unit 2 Overview

1. What is inventory?

The so-called inventory refers to the inventory of all or part of the goods in the supermarket regularly or irregularly, so as to truly grasp the operating performance of this period, and then improve and strengthen management.

Second, why do you want to stock?

For a dazzling array of goods, for customers who are jostling with each other, employees are busy outside, which is nothing more than satisfying customers and making enterprises prosperous. But to know whether it is a profit or a loss, it is impossible to know accurately by daily statements and daily performance. At present, the only way is to make an inventory. Through inventory, we can do:

1. Grasp the inventory accurately.

2. Grasp the loss and improve the loss.

3. Strengthen management to prevent delay.

Third, the purpose of inventory

Every inventory requires a lot of manpower, material resources and time, but it will also bring some negative effects, but it is a very important work, because it can achieve the following purposes:

1. Understand the profit and loss of the store at a certain stage.

2. Understand the current storage location and shortage of goods.

3. Understand the inventory level of the store, the backlog of goods and the turnover of goods.

4. Excavate and remove unsalable products and fast-expired products, tidy up the environment and remove dead corners.

5. According to the inventory situation, management can be strengthened and misconduct can be curbed.

Unit 3 Inventory Operation Process

I. Flowchart

Whether the inventory process planning is meticulous or not is directly related to the authenticity of the inventory results.

significant difference

be

no

Second, the operation process management

1. The inventory system shall be uniformly formulated by commercial companies. Including: inventory method, inventory cycle, accounting treatment, variance treatment and reward and punishment regulations;

2. Organize implementation

Including: organizing the implementation of all inventory, organizing the implementation of partial inventory, and regional division;

3. The inventory operation should be divided into regions and implemented by people;

4. Pre-inventory preparation: mainly including personnel organization, tools, notification, commodity and environment arrangement, work assignment and pre-inventory training, and various data arrangement;

5. Inventory operation: mainly includes data sorting and analysis, inventory adjustment, variance handling and reward and punishment execution.

Unit 4 Organization and System Establishment of Inventory

First, the establishment of inventory system.

The inventory method list is as follows:

The actual and predetermined area time period cycles.

Physical books are comprehensive.

Inventory area

After the inventory business has regular and irregular business.

Define the method of actually counting inventory quantity. Record the flow in and out of the account in writing or by computer to obtain the ending inventory balance or estimated cost. Count all the inventory areas in the supermarket by category and partition, and count some areas in order, so that the supermarket will still be open to the public when the inventory is repeated. After closing, the supermarket counts the inventory at the same counting interval and the inventory at different counting intervals.

Scope of application and time interval The physical inventory of supermarkets is conducted twice a year by the Computer Department and the Finance Department. The inventory of sales area is a comprehensive inventory of household appliances, fine products, or emergencies, personnel changes, abnormal operations, etc.

Description:

1. Due to the characteristics of the retail industry itself, we adopt the corresponding cross-counting method for inventory.

2. Under special circumstances, such as personnel changes, emergencies (such as floods, fires, etc.) and abnormal operation, another inventory must be organized. As for the overall or regional inventory, it depends.

Second, accounting treatment

Formulated and implemented by the Finance Department

Third, difference handling.

There may be significant differences in inventory. The so-called significant difference means that the loss rate greatly exceeds the same industry standard or company target, and the gross profit rate is far lower than the same industry standard or company target.

1. Inventory loss rate is the difference between actual inventory and computer theoretical inventory.

Generally speaking, the disk is lost for the following reasons:

(1) Dislocation and leakage

(2) Calculation error

(3) Stealing

(4) Incorrect receipt, or empty receipt, resulting in more accounts and less things.

(5) Inventory correction has not been made for scrapped goods.

(6) Some goods were cleared, and the loss of price reduction was not calculated.

(7) Improper handling of weightlessness of fresh products.

(8) Commodity price changes are unregistered and changed without authorization.

2. If there are significant differences, the following measures should be taken immediately:

(1) Confirm the inventory area again to see if there is any missing inventory;

(2) Check the receipt to see if there are a large number of abnormal purchases that have not been entered into the computer;

(3) Check whether there are a large number of abnormal returns, which have not been entered into the computer;

(4) Check the inventory revision and inventory price change table;

(5) Recalculate;

3. The loss of goods represents the management level and sense of responsibility of managers. As long as the result is within a reasonable range, it is considered normal. At the same time, we should reward the excellent and punish the poor to reduce losses. Referring to the industry standard of low cost loss and the business philosophy of responsibility implementation, the company's current supermarket inventory loss standard is:

(1). The inventory loss rate of stores should be controlled at 4‰-6‰ of the total sales amount.

(2).6‰~ 8‰ shall be regarded as below the standard level, and the manager must be responsible for finding out the reasons and proposing corrective measures.

(3)8‰ or more is abnormal, and the responsibility of relevant operators and employees shall be investigated and punished.

(4) The first inventory in the first two months after opening the store is allowed to have a higher loss rate.

4. Organization of inventory

Generally, each store is responsible for organizing the stocktakers. If it is a comprehensive inventory, the company's operation department, computer department, finance department and purchasing department will guide and supervise the inventory of each store respectively, and the vice president of operation will make overall arrangements. The managers of all departments are responsible for the implementation to all departments and people. Inventory operation is the most involved operation of supermarket personnel, so all employees are required to participate in inventory. Generally, each department is a group.

Overall inventory organization chart (as shown below)

If it is a regional inventory, each floor department will organize the implementation according to the inventory plan, and ALC will cooperate with the operation.

Unit 5 Inventory Configuration and Its Form

I. Description of inventory configuration

The layout of the whole store at the beginning of opening can be used as the inventory layout. Generally speaking, the inventory plan includes not only the refrigerated cabinets, freezers, shelves and large display areas in the store, but also the storage areas and cold storage areas in the backcourt. As long as the goods are stored and displayed, they should be marked.

In order to master the overall situation and planning, the channels and exhibition racks must be numbered in the inventory drawing, and this number must be made into a sticker and pasted on the upper right corner of the exhibition rack, so that the responsible areas can be allocated in detail, and the inventory keeper can understand his work scope. At the same time, we can grasp the overall situation, allocate rationally and help each other on this map.

Inventory table (attached)

1. List

2. Inventory Responsibility Area Allocation Table (applicable to the group)

3. Group inventory arrangement schedule

4. Support inventory personnel to arrange schedules.

5. Inventory training plan

Attachment 1:

Fill in the instructions:

1. Fill in by department.

Set quantity

3. Count the dates and fill them in by year, month and day.

4. commodity bar code

5. Computer-confirmed commodity names

6. Quantity calculated by sales unit

7. Signature of enumerator

Note: There are three types of this table, the first is black line (initial point) and the second is blue line (repeated point). ※.

The third red line (snapshot)

Attachment 2:

Inventory Responsibility Area Allocation Table (Group)

Department date

Name Inventory Category Area Number Inventory List Number Remarks

Number of sheets from beginning to end

Filled by: Approver:

Attachment 3:

Group inventory arrangement plan

Department: Supervisor Name: Date

staff

Name, position, inventory time, inventory content, inventory steps, overtime.

hour

Initial point and complex point pumping point

Department manager:

Attachment 4:

Inventory training plan

date

Department group

Other departments

Other departments participating in the training.

Training of trainers

Time guidance

personnel department

grow

Fresh prepared food

eat

Grain and oil,

Canned food

dried goods

Japan competition

Cigarettes and alcohol

Drinks

Chongdiao

drink

candy

biscuit

Non-food electrical appliances

family requisites

household textile

home

works of excellence

total

Vice President of Watchmaking Approval Operations

Unit 6 Preparation before Inventory

Since ancient times, military strategists "don't fight unprepared battles." The more detailed and meticulous the preparation in advance, the smoother the progress of the inventory work and the more accurate the inventory results.

First, the arrangement of people.

1. In principle, any vacation should be stopped on the day of inventory. In particular, the overall inventory should be arranged at least two weeks ago, including overtime and extended time. All departments of the supermarket should write the inventory arrangement schedule of XX Group (see Table 3 above) and report it to the vice president of operation for approval.

2. The responsibility area should be implemented to people and the scope should be delineated.

Second, inform

1. Inform customers

If the inventory in the business affects the customer's shopping, we will inform the customer through broadcasting to gain understanding: "Dear customer friends, our inventory has brought inconvenience to your shopping, please understand and wish you a happy shopping!"

If the inventory is closed, the customer should be informed by broadcasting and announcement three days in advance to avoid customers going back and forth in vain.

Step 2 notify the manufacturer

Before the inventory, the buyer should indicate when ordering, or call or send a letter to prevent the manufacturer from delivering goods during the inventory, and post a notice at the receiving place one week in advance.

Third, pre-inventory training

1. Conduct inventory simulation training within two weeks before inventory, explain matters needing attention, and ensure to minimize mistakes.

2. Simulation training, which is explained according to the actual inventory steps, is arranged and implemented by the vice president of operations and the supermarket manager. ALC fills in the inventory training schedule (see the previous 4) and submits it to the vice president of operations for approval.

3, inventory personnel to practice one by one.

4. The head of each department should demonstrate the standard operation.

5. Inventory tools

Inventory table (in triplicate, black, blue and red), Zhang self-adhesive paper, red and blue ballpoint pen, etc.

Four. work assignment

The initial work should be carried out by designated employees, and the sampling and recounting work should be carried out by department heads or financial personnel.

Five, commodity finishing, environmental finishing

Two days before the actual inventory, the goods will be sorted out to make the inventory work more orderly and effective, and the bad goods will be removed from the shelves as soon as possible. The main points of finishing are:

1. Check whether the shelf or frozen or refrigerated price tag is consistent with the commodity display position. If not, adjust or replace the new card;

2, put the goods in order to count the number, such as display end, display shelf, wall display shelf, random display shelf, pile head, etc. ;

3. Remove defective products and return goods. Scrapped goods shall be scrapped and returned goods shall be returned to the receiving area. Goods with damaged packaging should be handled in time;

4. Clean the corners of shops and workplaces, and check whether there are stranded goods in the receiving area;

5. Keep all equipment, spare parts and tools in order;

6. Attention should be paid to two points in sorting inventory goods: First, small boxes should be placed in front of large boxes; The second is to avoid the situation that the quantity of goods is insufficient and the whole container is counted as the whole container;

7. Final arrangement before inventory:

Generally, two hours before the inventory, the goods are finally sorted out, mainly the goods on the display shelf. The sequence must not be changed, otherwise the numbers will not match during the counting period.

VI. Arrangement of information documents

In order to avoid false phenomena, we should sort out the information about inventory:

1, sorting out the documents of joint venture self-operated commodities;

2. Summary of scrapped documents;

3. Summary of gift documents;

4. Change the commodity document summary of the packaging unit;

5. Receiving data digest

Matters needing attention

1. Before the inventory, each supervisor must check the returns of the first three days to see if they are entered into the computer;

2. The supervisor checks whether the scrapped goods are corrected in time; Check whether the broken package goods are sorted.

3. The inventory of the sales area must be carried out after the end of business on the same day;

4, the computer department must be after the end of business, start inventory lock;

5. The receiving department must stop all data entry on the day of inventory 19: 00 (depending on the actual situation);

6. Goods that have not been entered must be marked "Not counted and not entered".

Unit 7 Specific Operation of Inventory

A, inventory operation flow chart

be

discrepancy

no

be

conflict

no

conflict

Second, the provisions of inventory

1. Initial point adjustment

(1). Book the warehouse (storage area), freezer and cold storage first, and then book the store.

(2). Inventory shelves or freezers, freezers, from left to right, from top to bottom.

As shown in the figure:

(3) Each shelf or freezer is regarded as an independent unit, and a separate inventory table is used. If the inventory table is not enough, continue to use the next one. The initial inventory table is black;

(4) The figures on the inventory list should be clearly filled in, and don't scribble and confuse people;

(5) If the number is wrong, it should be completely altered;

(6) When counting, it must be counted in the smallest unit, and less than one unit is ignored. At the same time, it is classified as the place where the products to be processed are piled up;

(7). When taking inventory, check the validity period of the goods by the way. The expired goods should be removed immediately and put into the stacking place of the goods to be disposed of;

(8). If you can't find out the serial number or price of the commodity, take it off immediately and trace the ownership later;

(9) Pay attention to the big classification and small classification in the inventory, and indicate the shelf number where the classified goods are located.

2. The provisions of the multi-point operation

(1). When re-counting, first check whether the inventory configuration diagram is consistent with the actual site and whether there are any missing items;

(2). After the initial point for a period of time, use blue links;

3. Sampling operation procedures

(1). The sampling of the whole area is regarded as multiple points;

(2) Choose goods with dead corners or small volume, high unit price and large quantity in the store;

(3) Take a red inventory of the pumping points and indicate them as pumping points;

(4). Sampling refers to the sampling of commodities with no difference between the initial point and the repeated point.

4. Difference handling

The difference here is that the initial point and the complex point are different, and the sampling results are different. (For data variance adjustment, please refer to Module 8 Inventory Adjustment.)

(1). The first point is different from the second point, so the supervisor or different employees designated by him should go to the third point, fill in the red form and indicate the third inventory. If there are still differences, different people will repeat the above actions, and indicate how many times the inventory is made until it is correct and there is no difference report on the computer;

(2) If the sampling point is different from the above list, the above actions shall be followed until it is correct;

(3). If there is no difference, it must be signed by the supervisor, and ALC will "confirm".

5. Preventive measures

(1). Each inventory report must be signed by the department manager or above;

(2) When the supervisor signs the report, he should check the sum of its quantity again to ensure that it is correct;

(3). The supervisor must check whether the inventory area that each employee is responsible for is indeed complete;

(4) Before inventory, the sales area of inventory items should maintain appropriate safety inventory;

(5) The supervisor is responsible for handling the goods to be processed (such as damaged or deteriorated goods, goods that have passed the shelf life, goods without trademarks, etc.). ) in the process of inventory collection.

6. Print the actual inventory report

After being verified by the supervisor and signed by the department manager or above, ALC will print the actual inventory report.

Unit 8 Analysis and Treatment of Inventory Results

After the inventory operation, the actual inventory should be checked with the computer inventory, and if there is any difference, the reason should be traced to prevent missing items.

First, find out the reason for the difference (the reason for the difference is described in module 4).

Second, the inventory adjustment

1. Inventory correction flow chart

(1). After the variance generated at this time is signed by the department manager, the actual inventory is taken as the correct data;

(2) ALC can only be "confirmed" after being signed by the vice president of operations;

(3) The operation department of the company will conduct spot checks as appropriate after each inventory;

(4) The report shall not be destroyed before the next inventory;

(5). Accounting adjustment, completed by the finance department;

(6) Inventory the computer system flow and refer to the relevant programs of the Computer Department.

2. Data collation

(1). The manager shall confirm whether the inventory list is fully recovered and sign it at the same time;

(2). Copy, the original sent to the finance department for accounting;

(3) After receiving the inventory data, the Finance Department shall submit the inventory result report within 2 days;

(4) Each department shall report the implementation of the inventory as the basis and reference for future improvement.

Inventory report

Department: Date:

Countermeasures to improve implementation problems

Initial plate

rebroadcast

Drawing disk

Supervisor:

Third, the treatment of free goods.

1. The following special situations usually occur in inventory.

(1). There is a project number, but there is no name or the name is wrong.

The reason is:

Wrong commodity number

The commodity number has been eliminated, but the commodity is still on sale.

Set the number (the manufacturer abuses the existing product number and applies the new product)

(2) There is a name, but no article number.

The reason is:

The bar code fell off and there was no evidence to check.

In-store purchase, no serial number yet.

2. Handling procedures:

(1). Make an inventory: if possible, confirm the commodity number (barcode) and enter the inventory record.

(2) Goods whose sources cannot be found after inventory shall be listed and sent to the purchasing department for confirmation, and centralized processing shall be carried out on the one hand.

(3) Goods that cannot be confirmed by purchasing can be handled in the following ways:

Return to manufacturer

If there is no bar code and trademark, the store manager will decide to clear the goods as appropriate while the quality is still intact.

Reported loss

(4) Anyone who imports goods without permission shall be investigated for responsibility.

(5) Note: Do not sell unqualified products, expired or deteriorated goods to customers.