Inventory profit and loss responsibility

The amount of scrapped and defective products (including goods lost in transit and goods with quality problems that cannot be returned) that have been accounted by the store (distribution center) should be included in the inventory profit and loss. 1. Profit and loss responsibility system of distribution center The allowable profit and loss rate of distribution center is three ten thousandths, and the calculation method of normal profit and loss amount is: normal profit and loss amount = total delivery amount in the current month × three ten thousandths. The part exceeding the normal profit and loss amount is deducted from the total monthly performance salary of the distribution center personnel. The person in charge of the distribution center shall be deducted from the performance salary by 2 times of the average salary of other employees, and other positions shall be implemented with reference to the relevant regulations of the store. 2. Store Profit and Loss Responsibility System The allowable profit and loss (including reported loss) rate of stores is stipulated as 4 ‰, and its calculation method is: normal profit and loss amount = total sales in the current period × profit and loss rate. The total loss of inventory MINUS the normal profit and loss of the store is the loss that the store should bear. The actual employees working in the store (less than half a month, more than half a month) bear the deficit on average and deduct it from the performance salary in two months. The main person in charge of the store will be deducted from the performance salary according to the average salary coefficient of ordinary employees, specifically (ordinary regular employees 1): internship, acting manager 1.5 times, and formal manager 2 times; Internship and agency shop assistants (team leader and director) 1.2 times, and formal shop assistants (team leader and director) 1.5 times; Store financial personnel shall be subject to the Examination Standard for Store Financial Personnel. The manager in charge of several stores is responsible for the deficit of the store with the biggest deficit. The manager is responsible for finding out the reason and issuing a report. If it is confirmed by the Finance Department as a false surplus due to inventory errors, and it is not a surplus after adjustment, it shall be handled according to the above situation 4.1.3.1-4.1.3.3; If the inventory surplus is confirmed, the performance salary of the responsible person in the current month shall be deducted according to the inventory surplus amount. And adjust the accounts to be consistent, and begin to bear the responsibility for losses after the next inventory result is accurate. The reward and punishment amount is only deducted from the total performance salary to offset the book profit and loss of the store. The basic post salary of employees should be guaranteed. For the quantity and delayed sales of goods sent to the store after confirmation by the purchasing department and the operation department, another account will be made, and 50% will be included in the store inventory. 3. If the actual surplus amount of serious gains and losses exceeds the total performance salary of the responsible person for two months, the financial department and the responsible person will agree on the amount of rewards and punishments, which will be implemented after being approved by the general manager. For shops (or distribution centers) with serious inventory losses, the reasons should be found out, and if necessary, the inventory should be re-counted at the time designated by the inventory team. After the redo is accurate, it should be signed by the manager for confirmation, and the profit and loss treatment is the same as above. If the amount of loss liability exceeds the total performance salary of employees in this department for two months (guaranteed salary income is 500 ~ 700 yuan), the unpaid part will be deducted when the annual incentive salary is settled. If the inventory loss is huge and the losses caused to the company are irreparable, the management is not in place or the company's procedures are not implemented, the main responsible person shall be given administrative sanctions and bear the corresponding economic responsibilities, with a maximum of 5,000 yuan. In order to avoid the profit and loss responsibility system, those who practice fraud in the inventory process shall be dealt with according to the relevant system.