Before trading, it can be generally divided into the following three categories:
(1) traditional form counting
Traditional inventory
In the pre-inventory stage, the inventory leader first makes a "pre-inventory list" according to the "perpetual inventory account" of the computer or accounting department, and submits it to the warehouse (or the directly responsible object such as the site), requiring that the storage location be rearranged according to its "pointed out" and the new storage location, hang up the inventory list, record the relevant fields of the pre-inventory, and report the pre-inventory results (including the difference between inventory surplus and inventory deficit) to the inventory leader. Of course, the inventory supervisor can also make an inventory list directly and give it to the pre-inventory organizer instead of the pre-inventory list.
The director of inventory is not idle at all. In addition to reviewing the pre-inventory, he also needs to analyze and investigate the differences in the pre-inventory and take remedial measures.
Pre-inventory list
Pre-inventory list category: pre-inventory period: year, month, previous period, current period and current period. The above table should contain material number, product name, specification, unit inventory, receipt inventory and issue inventory. I suggest that each category should be printed out, which is convenient for the warehouse organizer of this category (item) to use in pre-inventory operation (because general warehouses are stored in the same storage area according to the principle of the same category). In these fields, Pre-Inventory Quantity and Current Issue Quantity can be omitted.
According to the "pre-inventory list", it is the most reasonable way for warehouse personnel to count one by one in the pre-inventory stage and then hang up the "inventory list".
(1) inventory list
Inventory sheet Material inventory sheet has no category code abbreviation material name specification measurement must have pre-inventory quantity pre-inventory date Inventory person actual inventory quantity inventory surplus (deficit) quantity re-inventory date inventory. People's actual inventory inventory surplus (deficit) Inventory status □ Good product G□ Bad product B□ Bad product D Note "Inventory list" is basically divided into three parts:
The first part is a general field, including inventory number, material number, product name and specification, unit plus the unit of expired inventory. Among them, the most important thing to pay attention to is "inventoryNo". , generally printed before the inventory, the order is controlled by the inventory host. Because basically the materials scattered in the storage area have to be returned to the same storage area one by one, it is more reasonable to have an inventory list for each item.
Part II "Pre-sale" related fields are filled in by the pre-sale organizer, with the amount of "pre-sale" or "pre-sale" plus the signature of the pre-seller (including date and time).
The third part is the related fields of "recovery", which are filled in by the receiver, including "actual recovered amount" and "surplus" or "deficit" and signed at the same time.
Most "inventory sheets" or "inventory cards" are printed with slightly hard cardboard and can be tied up with iron wire. Most of them are designed in triplicate. The first copy is still hung on the material shelf (it will be cancelled after the settlement is completed), the second copy is torn off by the re-seller and handed over to the inventory manager, and the third copy is torn off by the pre-seller and handed over to the inventory manager, with clear responsibilities as feedback information. This is the best order.
Precautions for pre-disks:
Pre-inventory is the most basic work, and it also needs "exquisiteness" and "certainty", otherwise the overall inventory will not be easy to perform efficiently.
First of all, we should follow the "pre-inventory plan" and find the storage areas and storage areas one by one in order. It is best to find the inventory scattered in other storage areas and return it to the fixed storage area. At the same time, according to the concept of warehousing rectification, distinguish defective products from defective products (if they must be moved, a separate inventory list needs to be established), sort out scattered numbers in containers, and discard empty containers to facilitate the inventory operation again.
The inventory supervisor should also stare at the "pre-inventory schedule" every day and cross-check with the submitted "inventory list" to control the progress. Never "graze the cows". If necessary, go to the warehouse to check and confirm.
(2) Inventory data collector (inventory machine)
The premise of using data collector (money counter) is that all commodities must have bar codes, and a bar code only represents a commodity, and it is impossible to have duplicate bar codes or no bar codes. Counting machines count goods by scanning bar codes. Import the barcode of the goods into the data collector (money counter), and then sort it out by the data collector (money counter), and export it as a txt document or other format document, which is equivalent to the inventory list of traditional inventory, and subsequent inventory can also be audited according to this document.
(3) Inventory wireless scanning gun (wired barcode scanner+wireless bar code adapter)
The traditional scanning gun is very similar to the counting method of data collector (counting machine). The main difference is that the former has no memory and only realizes instant transmission. After connecting the computer, the scanned data is displayed directly at the cursor position. The latter comes with its own memory and can work without connecting to the computer, so the distance from the computer is not limited. The scanned data is first stored in the memory of the collector, and then the data is transmitted to the computer through the transmission base to realize batch processing.
The wireless scanning gun can collect data without connecting a computer, and can complete the inventory of goods, but the disadvantage is that it is limited by distance and the price is not cheap. Such as symbols, weights and measures, etc.
At present, there is a new inventory scheme, which is to upgrade the traditional wired scanning gun to a wireless gun, and then cooperate with the use of computers and mobile phones to realize real-time data transmission and information summary. The matching effect of wired barcode scanner+wireless bar code adapter is not worse than that of wireless scanning gun, and the price is not expensive, with high cost performance. Such as: SUMLUNG, etc. Once the pre-loading disk is completed, you can enter the re-loading stage. The resumption work is mostly assigned by the inventory host to a department person who has nothing to do with the responsibilities of the inventory department. For example, in the material warehouse, personnel, business, design and other departments, most of them are responsible for using force and fertilizer, rather than purchasing or quality control, because the latter two are closely related to the material warehouse and are suspected of being "Gua Tian Li Xia".
The re-inspection work is relatively simple, and the review is carried out according to the "inventory list" in the pre-inventory stage. The buyer can ask the buyer to unload the goods item by item, make an in-depth inventory, then record the actual situation and fill in the relevant fields of "Re-quotation". Usually, the "Inventory List" will be torn up and returned to the inventory host.
More responsible resellers will further review the quality of materials (even materials that have been stored for a long time) and report the response, which is certainly worth encouraging.
Matters needing attention in reopening business
It is relatively simple to resume quotation. Generally, the concept of "sampling" is used for detailed investigation, and each item is very comprehensive. In other words, every item should be "stocked", even if it is skimmed (the total number of containers can be obtained by multiplying the number of standard containers, but it is necessary to check whether the containers are "implemented" for rectification). However, every few items must be specified in detail, that is, the pre-stocker is required to unload items from the storage space and count them one by one to confirm the accuracy of the pre-stocker. If you find many "unrealized" points, you can report to the inventory moderator and ask for a new pre-inventory. (1) Book counting method Book counting method is to establish an inventory account card for each commodity, then record the quantity of each commodity in and out of the warehouse and related information on the book, and summarize the book inventory balance one by one.
(2) On-site inventory method On-site inventory method is a method for physical inventory of inventory goods. According to the different time and frequency of inventory, on-site inventory is divided into final inventory and periodic inventory.
A. Final inventory method
Ending inventory refers to the method of uniformly counting the quantity of all commodities at the end of accounting. Because the final inventory is to complete all the goods at one time, the workload is large and the requirements are strict. Usually, it is carried out by partition and grouping. Zoning is to divide the whole storage area into responsibility areas, and different areas are counted, checked and supervised by special teams. Therefore, a team usually needs at least one person to count the quantity, fill in the inventory receipt, review the quantity, and register the results of the review. The third person checks whether the previous two counts are consistent or not, and checks the inconsistent results. After all the inventory is completed, check with the book figures reflected by the computer or account book.
B. Periodic inventory method
Also known as closed warehouse inventory, that is, stop other activities in the warehouse for inventory within a certain period of time. The time span is generally the same as that of accounting audit.
C. Periodic inventory method
Circular inventory refers to the method of selling a part of commodities every day and week, and counting each commodity at least once in a cycle. Periodic inventory usually checks more high-value or important commodities, and the supervision is stricter, while the number of inventory counts for low-value or less important commodities can be as little as possible. Cycle inventory only counts a small amount of goods at a time, so usually only the keeper needs to check the points by himself against the inventory data, recheck the problems found according to the inventory procedure, find out the reasons, and then make adjustments. You can also use a special circular inventory list to register the inventory situation.
D. Sampling inventory
The purpose of the surprise inventory initiated by the audit unit or other management units is to audit whether the warehouse management unit has implemented the management work. Sampling inventory can be carried out in different directions such as warehouse, material attribute and warehouse administrator.
E. Temporary inventory
Inventory of specific materials for specific purposes, etc. In order to get the most correct inventory situation and ensure the correct inventory, we can use the method of limiting the book inventory to be equal to the spot inventory to find out the actual reason for the error. L inventory table a table is generally counted by exhibitors of this category. After dialing A, the person in charge of store inventory will arrange the person who is not directly responsible to set up Table B, and the inventory of Table B should be staggered with Table A. ..
The recording, counting and inspection personnel in the process of L/B table counting shall sign the counting table.
After the inventory of Table L and Table B is completed, submit them to the person in charge of store inventory. The person in charge of store inventory shall check the actual quantity of goods in Table A and Table B according to Table B. If the check is inconsistent, the personnel in Table A and Table B shall immediately arrange for a synchronous re-inventory, and fill in Table C after checking the data accurately.
After the L/C form is completed, the person in charge of the store inventory and the head of the head office sign it for confirmation, and then give it to the table delivery staff to log in in time, print and paste the promissory note on the C form and sign it for confirmation.
L Review the results entered in Form C, check the actual inventory of the store after confirmation, and do not change the original inventory table without authorization.
L All shops and distribution centers conduct inventory accounting according to the retail price of commodities, and the processing department conducts inventory accounting according to the purchase price. The financial personnel of each store shall submit the summary and calculated inventory report to the relevant departments within 4 days after the inventory is completed.
Note: turnover of the day: the turnover of the inventory of the day should be fully settled, and the sales documents should be fully accounted for. L The headquarters inventory team is responsible for organizing personnel to focus on monitoring the inventory of some stores;
L The inventory supervisor specifically guides the inventory work to stop and correct the mistakes in the inventory work;
L conduct a comprehensive re-inspection of warehouses and boutique cabinets, and the spot check rate of shelf goods should be above 20%;
L analyze the inventory structure, point out the irrationality of the inventory structure and issue a written summary report. Inventory report
The person in charge of each store and the financial personnel shall summarize the whole process of inventory in time after inventory, fill in the relevant inventory report and issue a written inventory summary; The contents listed in the inventory report shall be complete and clear, and shall not be omitted, altered, numbered or omitted at will;
The inventory report is generally signed by the financial personnel, the head of the store inventory and the members of the inventory team, and submitted to the relevant departments for confirmation.
commodity inspection
In the process of inventory, the unqualified and near-shelf-life goods should be handled and reported in time, and recorded on the inventory table according to the relevant requirements of the purchasing department.