家乐福盘点流程.ppt

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1、1.Theaimofinventory盘点存货之要旨2.Beforeinventory盘点前3.duringinventory盘点中4.Afterinventory盘点后1。Theaimofinventory存货盘点之要旨1.1itconsistsofproceedingtothecheckingofstore’sassetsandliabilities.Thephysicalinventoryofthegoodsisonlypartofthegeneralinventory.存货盘点是全部存货管理的一部分，而且是店内资产及负债查核的一

2、部分。1.2physicalinventoryisaprimarymethodtoassurerealmargin.Thequalityifphysicalinventoryplaysagreatpartintheevaluationofaperiod’soperatingresults.存货盘点是唯一可获得部门正确毛利的办法，盘点品质的好坏对一段时期营运绩效评估，扮演重要的角色。1.3toavoidanyerrorthatmightleadtothewringandprejudicialdecisionsinthefuture.存货盘

3、点可避免任何会对未来决策评估之误导。2.Beforeinventory盘点前2.1meeting会议store店2.1.1accountingheadcallsainventorymeetingparticipatedbystoremanager,sectionheads,andservicedepartmentheadstodiscussthetiming,themethods,CPA’sdoublecheckingandDocumentdeliverytimetableandreviewpointsbroughtforwardfro

4、mlastphysicalinventory(pleasenotepointsandactionplan).(seeattachment1,2,6,8,9&10)会计处长召开会议，由店会议参加人员讨论有关之盘点时间、盘点方法、文件传送时间表及会计师盘点与否相关事项并检讨上次盘点之缺失与行动计划。（参见附表一、二、六、八、九、十）2.1.2approvedbystoremanager,andthenaccountingheadshallexecuteinventoryprocedure.经由店长核准后，由会计处长完成存货盘点程序。2.1.

5、3accountingheadcallsthesecondinventorymeetingparticipatedbystoremanage,sectionheads,andservicedepartmentheadstoannounceinventoryprocedure.会计处长召开第二次盘点会议，宣布确定之盘点相关事宜予店会议参加人员Section处2.1.4eachsectionheadcallsasectioninventorymeetinginwhichparticipatedbydepartmentheads,assist

6、ants,andsecretaries.各营业处长须召开处之盘点会议，由课长、助理及秘书参与。2.1.5accountingheadscallsacheckingcountmeetingparticipatedbycheckingteamstaff.会计处长须召开复盘小组会议，由复盘小组参与会议。Department课2.1.6eachdepartmentheadcallsadepartmentinventorymeetingparticipatedbydepartment’sstaffandinventorysupportingsta

7、ff.各课长召开课盘点会议，由该课所有人员及盘点支援人员参加。2.2preparation准备section处2.2.1eachsectionmustpreparethedrawingofstocksettledplaceandinventoryprocedurecontrollist.(seeattachment3)各处必须准备盘点计划之配置图及盘点程序控制表（参见附表三）Deparment课2.2.2allthereturnsmustbedonebeforeinventoryandanybrokengoodsmustbethrown

8、awayafterrecordingbeforethephysicalinventory.所有的退货最迟须于盘点前退出，不可退货之损坏商品须与盘点前登录后丢弃。2.2.3departmentheadsmus