The types of inventory can be distinguished according to the inventory period, method, form and application as follows:
(1) Inventory method according to period
① Periodic inventory system
A method of selecting a certain date to comprehensively inventory all materials. That is, all materials are counted within a specified date, usually at the end of an accounting period. Due to the different tools used, it can be divided into the following three inventory methods:
A. Inventory counting method
It is a method of counting the inventory results based on the material inventory sheet. This method of summarizing records is very convenient for sorting lists, and during the inventory process, it is easy to find missing, duplicated, and wrong disks.
B. Inventory tag inventory method
Using specially designed inventory tags to hang on the materials after inventory, and remove them for summary statistics after review. This method is convenient and accurate for the inventory and review of materials. Emergency materials can still be sent out as usual, and temporary materials can also be received as they are. It is very convenient for accounting and listing.
C. Material rack tag inventory method
Use the original material rack tag as an inventory tool. After the inventory is completed, the inventory quantity will be filled into the material rack tag. This inventory method is convenient and eliminates the need to design inventory labels.
(2) Irregular inventory system
This inventory system does not determine the date of implementation of the inventory, but conducts the inventory at any time when necessary.
(3) Frequent inventory system
This system does not set a period for inventory, but is interspersed with daily operations to conduct inventory every day. Generally, this method is used to set the outbound limit for daily business at a fixed time in the morning or afternoon, and the subsequent time is used for cleaning or inventory.
(2) Inventory method differentiated by method
(1) Comprehensive inventory system
Regardless of whether it is regular or irregular, a comprehensive inventory of all materials is carried out. To conduct a comprehensive inventory, a preparation plan must be made in advance. It is necessary to stop the incoming and outgoing of materials or use holidays to perform inventory. The advantage is that the inventory can be accurately grasped for all materials at the same time, and it can be consistent with the accounting end date; the disadvantage is that in order to take inventory, the inbound and outbound or working on holidays must be stopped, and temporary personnel need to be reinforced.
(2) Continuous inventory counting system
Also known as cycle counting system, the warehouse is divided into several areas, or materials are classified, and continuous inventory is taken in turn by area and category, or a certain category When the material inventory reaches the minimum inventory, it is automatically inventoried. It can be divided into the following three inventory methods:
A. Partition roulette method
The inventory staff first divides the warehouse into several areas, and counts them in sequence. After a certain period of time, Start over and over again, and start again from the first area.
B. Batch and pile inventory method
Place the record label in a transparent plastic bag, hang it on the packaging of the material, record it immediately when the material is issued, and submit the picking list Copies are kept in this clear plastic bag. During the inventory, the inventory of materials that have not yet been used can be considered to be correct, and the materials that have been used are counted, and the record stamps and material picking lists are checked.
C. Minimum inventory counting method
When the inventory materials reach the minimum inventory or order point, the inventory personnel are notified to count the warehouse. After the inventory is taken, a statement is issued so that errors can be checked.
(3) Joint inventory system
There are more and more people adopting the continuous inventory system. However, if the continuous inventory system is implemented alone, the opportunity for comprehensive review may be lost. There is a joint inventory system. For example, those who implement the batch and stack inventory method will also implement the partition roulette method; those who implement the minimum inventory method will also implement a regular inventory system.
(3) Distinguishing by form
General forms of inventory counting of materials can be divided into the following two categories:
(1) Opening inventory method
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refers to the usual inventory of receipts and distribution of materials. When conducting inventory, in order to avoid affecting the progress of the operation or conflicting with the work, it is usually selected in the off-season: because the factory and warehouse are not closed, the waste of shutdown and the inconvenience of picking materials can be reduced.
(2) Closed warehouse inventory method
When conducting a closed warehouse inventory, the material consuming unit must be notified first, and the issued material allocation list must be withdrawn within a time limit. When necessary, work will be stopped to coordinate with the closed inventory.
(4) Distinguishing according to practical application
(1) Random inventory method
It means that the material management department designates a certain item or number at any time according to the needs of the situation. For each item of material, the material storage department reports the existing inventory, accumulates it, and calculates the differences as the basis for reconciliation.
(2) Continuous inventory method
Also known as the continuous inventory system, it means that the material management department schedules and carries out all materials in batches based on ABC or usage analysis. Take inventory once or several times.
(3) Annual inventory method
It means that the company stops production or business, places materials or items in position, counts the materials or items, and makes a settlement report.
Procedures for inventory counting
(1) Preparation before inventory counting
Whether the preparations before inventory counting are sufficient or not is related to whether the inventory counting operation can proceed smoothly. It is very important to conduct thorough research and preparation in advance for possible problems and errors that may easily occur during the inventory work. The preparation work mainly includes the following contents:
(1) Determine the inventory procedure.
(2) Determine the inventory time. Determine the cycle depending on the nature of the item, and it is best to use consecutive holidays.
Category A important items are inventoried daily or weekly;
Category B items are inventoried every 2 to 3 weeks;
Category C general items are inventoried every month Take an inventory.
(3) Determine the inventory method. Due to different inventory occasions and requirements, the inventory methods also vary. In order to meet the occurrence of different situations, the decision on the inventory method must be clear so that there is no confusion during the inventory.
(4) Determine and train inventory personnel. Since the inventory operation requires a large amount of manpower, usually any leave should be stopped on the day of the inventory and the attendance plan should be arranged one week in advance. Trained personnel must be familiar with the inventory-taking forms. It is best to provide necessary guidance to the inventory personnel the day before the inventory, such as inventory requirements, common mistakes in inventory, and how to deal with abnormal situations, etc. Personnel involved in inventory counting, review, and inventory supervision must be trained. Inventory personnel are divided into form fillers, inventory takers, checkers and spot checkers according to their responsibilities.
(5) Prepare the forms and inventory information used for the inventory, and the inventory personnel are familiar with the inventory forms. If you use personnel to fill in the form, you need to prepare an inventory sheet and red and blue ballpoint pens. The form used for inventory must be printed in advance.
(6) Cooperate with the accountant to conduct material financial settlement so that the material account and financial account can be compared and counted.
(7) Control the entry and exit of materials during inventory:
Materials to be inventoried should be classified and stacked neatly, and an inventory list should be set;
An inventory should be processed Complete the sending and receiving business before the inventory;
Materials received during the inventory should be stored separately and put into storage after the inventory;
Before the inventory, the workshop should receive all materials required during the inventory.
(2) Preliminary inventory and review
(1) Preliminary inventory
Before the official inventory, the warehouse management staff should first conduct an inventory and fill in the inventory form , so that the formal inventory can proceed smoothly.
(2) Review
The physical inventory method is generally used to inventory materials. When taking inventory, you should pay attention to:
① Warehouse custodians must be present to assist the inventory personnel in taking inventory;
② Carry out the inventory step by step according to the inventory plan to prevent repeated counting or missing inventory;
③The inventory process generally uses counting, weighing, measuring tape, technical calculation and other methods to determine the inventory quantity.
Work steps:
A. Divide all staff into groups.
B. One person from the team will first count the materials in the area he is responsible for, and fill in the inventory sheet for each material with the counting results.
C. The second person will double-check and fill in the lower half of the inventory sheet.
D. Check with a third person to check whether the records of the first two people are the same and correct.
E. Submit the inventory sheet to the accounting department and total the total material inventory.
F. Wait until all inventory counts are completed, and then compare them with the computer or account book materials.