購物廣場鮮食盤點程序

購物廣場鮮食盤點程序FreshInventoryProcedureforSupercenterI.鮮食盤點的意義及時間Purpose&ScheduleofFreshInventory意義：鮮食部通過定期的盤點，準確掌握鮮食各部門的庫存、銷售、丟棄及毛利情況，并及時做出分析與調(diào)整，進一步提高銷售額、節(jié)約成本、增加利潤。Thefreshinventoryistoverifythenumbersofon-hand,sales,throwaway,andmargin.BasedontheInventoryresult,properanalysisandtimelyadjustmentcanbemadetopushsales,reducecostandincreasemargin.時間：鮮食部門的盤點每月進行兩次：月中一次，月末一次。由營運總部每年伊始制定本年度各月份盤點日期。新店在半年內(nèi)每周一次Theinventoryisscheduledbothinthemiddleandattheendofeachmonth.OHOperationwillprepareaFreshInventoryScheduleatthebeginningoftheyear.Theinventoryshouldbeheldeachweekforthenewstoreinthefirsthalfyear.II.盤點概念BasicConceptsA.盤點公式Formula:盤點毛利率=(本期銷售-本期成本)/本期銷售X100%Margin%=(Sales-Cost)/Salesx100%注：公司毛利標(biāo)準MarginStandardDiv24 Dept83 Dept.93 Div25 Div26 Dept.80 Dept.81 Div27 13.2% 13% 13.5% 13% 24.2% 23% 26% 40%-50%(自用品已不算成本sincethecosthasbeendeleted)本期成本=期初庫存+本期采購成本+MTR-期末庫存Cost=(BeginningInventory+PurchaseCost+MTR–EndingInventory)注：公司庫存標(biāo)準InventoryLevelStandardDiv24 Div25 Div26 Div277天 3天 7天 21~28天7days 3days 7days 21~28days(Div27大部分是openPO及DSD收貨，庫存天數(shù)長，周轉(zhuǎn)率低MostofitemsinDiv27areopenPOandDSD,theinventoryperiodislongandturnoverislow)盤點損耗率=(本期損耗合計總額/本期銷售)X100%Throwaway%=(ThrowawayAmount/Sales)X100%注：公司丟棄標(biāo)準(占銷售百分比)Throwawaystandard,by%ofsales：Div24 Div25 Div26 Div273% 3.5% 3% 4%B.盤點品項InventoryRange原料及商品。Rawmaterialandallitems.成品商品的計數(shù)和庫存金額核算Finishedproductsinventoryandinventoryamountcalculation計數(shù)：按銷售單位點數(shù)并累計。Inventory:bysellingunitandcalculatetotal.庫存金額核算：根據(jù)公式Inventoryamountcalculation:usethisformula零售價期末庫存數(shù)量(1-部門平均毛利率)(1+VAT稅率)sellingpriceEndinginventorycountingqty(1-Deptaveragemarginrate)(1+VATTaxrate)注：稅率13%，部門為：肉類、海鮮、果蔬稅率17%，部門為：熟食部、面包房Remarks:deptof13%taxrate:meat,seafood,produce;deptof17%taxrate:deli,bakery半成品計數(shù)和庫存金額核算Semi-finishedproductsinventoryandinventoryamountcalculation:半成品主要為：面包房蛋糕底、餡料、熟食部PIZZA餅底等。Semi-finishedproductsreferto:bottomofcreamcakes,dumpling,bottomofpizza庫存金額核算：Inventoryamountcalculation自制半成品:采購將核定半成品成本價并在每次盤點前更新。營運部盤點計數(shù)后乘以半成品成本價得出半成品庫存金額。附后半成品清單及成本價。Forself-producedsemi-finishedproducts:merchandisingcalculateoutthecostofsemi-finishedproductsandupdateitbeforeeachinventory.Thequantityofcountingmultiplethecost,thenwecanmakeouttheinventoryamount.Findattachedthesemi-finishedproductlistanditscost.外購半成品根據(jù)盤點數(shù)量*最近外購成本價得出半成品庫存金額。Inventoryamountcalculationforsemi-finishedproductspurchased:Inventorycountqty*latestpurchasecostIII.盤點前的準備PreparationpriortofreshinventoryA.票據(jù)部準備工作InvoicePreparation:盤點前一天上午8:00由票據(jù)辦將《鮮食部門盤點計數(shù)表》(見附頁)交鮮食值班經(jīng)理，由各部門負責(zé)校對表中所有品項的盤點價格和計價單位。At8:00amofthedaybeforeInventory,InvoicewillsendtheInventoryCountingSheetforFreshDepartments(pleasefindattachedSheet)totheFreshDM,whoshouldberesponsibleforcheckingthepriceandpackingunitofalltheitemslisted.各鮮食部門于盤點前一日17:00前，將手工更正完畢的《鮮食部門盤點計數(shù)表》交到票據(jù)部，票據(jù)部負責(zé)成本價格的復(fù)查和電腦資料的更正。FreshshouldreturntheupdatedInventoryCountingSheetforFreshDepartmentstoInvoiceby17:00thedaybeforeInventory,whowillrecheckitandenteritinthecomputer.票據(jù)部于盤點當(dāng)天10:00am前將最新更正版的《鮮食部門盤點計數(shù)表》打印，并簽“已核對”字樣后交鮮食值班經(jīng)理審核，審核無誤后分發(fā)給各部門。經(jīng)票據(jù)部核對后的匯總表中的成本價格，在盤點開始后不得隨意更改，如確屬有誤，須經(jīng)LP審核確認。InvoicewillprinttheupdatedInventoryCountingSheetforFreshDepartmentsby10:00amontheInventoryDay,mark“Checked”onitandsendittoFreshDMforchecking.Afterconformationofallthenumbersisright,DMsendsittothedepartment.ThecostpriceontheInventoryRecordisnotallowedtocorrectduringinventorywithInvoice’smark“Checked”.Ifthereisreallyexistwrongprice,LP’sconfirmationisneeded.票據(jù)辦應(yīng)在盤點前全面檢查鮮食收貨記錄、MTR單和索賠未定案報告并通知鮮食各部門,盤點當(dāng)日丟棄應(yīng)于當(dāng)晚午夜12:00前在電腦中完成，盤點當(dāng)天下午17:30前停止MTR，進貨，所有數(shù)據(jù)截止變更。注：一般來說，所有進入盤點的數(shù)額都應(yīng)在截止時間以前在SMART系統(tǒng)中定案；但是在月末，如果盤點中有采購金額未定案，以及未付款海外訂單，票據(jù)辦應(yīng)向財務(wù)部提交“預(yù)提申請表”。否則顯示在損益表上的毛利就會被夸大。Beforeinventory,theInvoiceOfficeshouldovercheckallthefreshreceivingrecords,MTRsandtheClaimsNotFinalizedReportsandcommunicatewithallthefreshdepartments.Anythrowawaysshouldbeprocessedinthesystemby12:00midnightandalldatachanging,MTRsandreceivingsshouldbestoppedrespectivelyby17:30pmintheafternoonoftheinventoryday.Note:BasicallytheinventorycountedshouldhavebeenfinalizedinSMARTbeforethecut-off.Atmonthend,ifthefreshinventoryincludespurchasesthathavenotbeenfinalized,orunpaidOverseaPO,InvoiceOfficehastorequestFinancetomaketherelevantprovisionsthatneedtobemadeinthePurchaseaccountswiththeuseof“預(yù)提申請表”.Otherwise,themarginontheP&Lwillbeoverstated.票據(jù)辦在盤點當(dāng)日營業(yè)結(jié)束后根據(jù)該商品當(dāng)日的銷售金額做預(yù)提。(注：若無寄售商品，則此條暫不適用)ThentheInvoiceOfficeshouldturnthosedatatotheReceivingOfficetofinalize.Allthesefinalizeditemsshouldbecountedintothecostsofdepartments.(Note:ifthere’snoconsignmentitems,thisisnotapplicable)B.樓面準備工作SalesFloorPreparation人員準備Staffing&Scheduling每月排班中，鮮食部門主管必須安排合理的盤點人員以完成本部門的盤點。Freshsup.mustschedulereasonablemanpowertocompleteeachinventory.月中盤點由主管或授權(quán)領(lǐng)班主持，整個鮮食樓層至少有一名經(jīng)理參加。Middlemonthinventoryshouldbemasteredbysupervisororauthorizedassociates.AtleastoneFreshDMshouldattend.月末盤點由各部門主管主持，鮮食副總及至少一名經(jīng)理必須參加。Endingmonthinventorymustbemasteredbyeachsupervisor,FreshDGMandatleastonefreshDMmustattendmiddlemonthinventory.區(qū)域整理ZoneDefense盤點前的區(qū)域整理對每次盤點能否準確順利進行至關(guān)重要。每次盤點前由主管安排員工對不同區(qū)域的商品進行歸類整理以便點數(shù)，這些區(qū)域包括：冷藏庫、冷凍庫、后倉、高貨架、銷售區(qū)及促銷區(qū)。ZoneDefenseisverycrucialtotheaccuracyofauditresult.Priortoeachfreshinventory,Supshallarrangeassociatesinhisdepartmentforzonedefense,whichincluderefrigerators,coolers,backroom,shelf,salesfloorandpromoarea.核對區(qū)域圖是否有陳列位置更改，并在區(qū)域圖上標(biāo)明(Needtocheckifthereisanychangesofdisplaylocation,andidentifyontheareaprints)表格準備PaperworkPreparation鮮食部于盤點前一日17:00前將《鮮食部門盤點計數(shù)表》中的成本按最新價格進行更正，并補充表格未列出的新品種，刪除已取消的舊品種，并交回票據(jù)部。鮮食部準備空白的《鮮食部門盤點計數(shù)表》及“正在盤點中”等表格及部門盤點區(qū)域總圖。準備相應(yīng)的稱及必備的文具。FreshwillupdatepriceanditemsonInventoryCountingSheetforFreshDepartmentspreparedbyInvoiceby17:00thedaybeforeInventoryandreturnittoInvoice.FreshwillprepareblankInventoryCountingSheetforFreshDepartmentsand“OnInventory”flagsandtheAreachartofinventoryFreshwillpreparesteelyard,electronicscalesandstationary.IV盤點實施InventoryConductingA.盤點點數(shù)Counting將已核對的《鮮食部門盤點計數(shù)表》張貼在相應(yīng)的盤點區(qū)域，并張貼“正在盤點中”的白紙，在盤點未結(jié)束前，不能取下“正在盤點中”的白紙。(因為有時盤點在第二天中午還需復(fù)查，此“正在盤點中”的白紙正好提醒第二天的同事盤點未結(jié)束，若同事需要取用原料或商品時需在《鮮食部門盤點計數(shù)表》中備注。)EachcountinggondolashouldbeattachedwithblankInventoryCountingSheetforFreshDepartmentsand“OnInventory”flags.These“Oninventory”flagsshallnotbetakendownuntiltheinventorycompleted.(Thisisbecausetheremaybeasecondcheckinnextday.Theattached“OnInventory”flagscanremindotherassociatesthattheinventoryhasnotfinishedandifthemerchandiseshadtobetakenout,recordsshouldbemadeonInventoryCountingSheetforFreshDepartments).盤點點數(shù)和復(fù)核工作應(yīng)做到由上到下、由左到右、由前到后，不可跳躍點數(shù)Countingfromuptodown,fromlefttoright,fromfronttobackandshouldbeinsequencewithoutanyinterruption.對每種貨物在點數(shù)的同時應(yīng)準確地在《鮮食部門盤點計數(shù)表》中填好商品的名稱、商品號、數(shù)量，點數(shù)人簽名確認后將《鮮食部門盤點計數(shù)表》貼回原處。LP抽查要簽名，并貼回原處Whilecounting,thenames,itemnumbersandquantitiesofmerchandisesshallberecordedcorrectlyontheInventoryCountingSheetforFreshDepartmentswhichshouldbesignedbycountingpeopleandattachedbacktooriginalplaces.LPteamneedscheckwithsignaturesandattachedbacktooriginalplaces樓面點數(shù)應(yīng)在盤點當(dāng)天營業(yè)結(jié)束后才開始。原則上盤點開始以后，不能動用任何與盤點有關(guān)的物品或單據(jù)，如因緊急情況，正在盤點時夜班的同事需要使用原料、商品和自用品時，必須確保在已完成點數(shù)的貨架上的《鮮食部門盤點計數(shù)表》中備注拿走的數(shù)量并簽名，同時部門經(jīng)理和LP同事必須在拿走數(shù)字旁簽名見證。Countonfreshinventoryofthesalesfloorshouldbestartedfromthebusiness-endingtimeofthecut-offday.Inprincipal,nomovementofrawmaterialordocumentsrelatedtoinventoryisallowedduringtheinventory.Ifthenightshiftassociatesneedtotakeanyrawmaterial,merchandiseorstoresupplyincaseofemergency,he/shemustmarkeddownthequantitytakenoutandsignontheInventoryCountingSheetforFreshDepartments,DMandLPassociateshouldaddsignaturesforverification.《鮮食部門盤點計數(shù)表》原則上不允許有任何涂改，如需改動(如：增加盤點品種，修改盤點計數(shù))一定有防損一起核盤后在相應(yīng)表格處簽字證明。InventoryCountingSheetforFreshDepartmentsisusuallynotallowedtochange.Ifchangeneeded(eg,addinventoryassortmentorreviseinventoryquantities),itmustberecheckedwithLPandsignnamesonthesheet.B.盤點復(fù)查Verification當(dāng)同事盤點完畢后由商場管理層和LP人員對《鮮食部門盤點計數(shù)表》總頁數(shù)的10%進行抽查,并記錄在表上的“復(fù)查”欄中。Afterthecountingfinished,themanagementteamandLPassociatesshouldspotcheck10%ofthetotalpagesofInventoryCountingSheetforFreshDepartmentsofeverydepartment.Theverifiednumbersshallbewrittenatthe“SpotCheck”columnonthecountsheets.點數(shù)及抽查結(jié)束后，由鮮食DGM或部門經(jīng)理、LP經(jīng)理或LP主管一起按區(qū)域圖收集全部的《鮮食部門盤點計數(shù)表》，核對是否丟失以及數(shù)字的更改情況，核實無誤后直接交票據(jù)同事。Afterthat,FreshDGMorDMandLPDMorLPsupervisorsareresponsibleforcollectingalltheInventoryCountingSheetforFreshDepartmentsaccordingtotheareaprints,checkingthepre-numberstoensurenoloss,andreviewinganynumberamendment,thenthedepartmentassociatesareinchargeofaddingallthenumbersandrecordingon“InventoryRecord”sheet.部門同事數(shù)據(jù)匯總完畢后，由LP抽查《鮮食部門盤點計數(shù)表》中的數(shù)據(jù)是否正確，并簽字確認。(注：建議刪除本條)Afterthedepartmentfinishthecalculating,LPassociatestakespotcheckthenumbersofalltheInventoryCountingSheetforFreshDepartmentsandconfirmifthenumbersarecorrect.C.盤點數(shù)據(jù)輸入InventoryResultEntry由票據(jù)辦公室專人進行獨立的電腦錄入和計算期末庫存，并核算盤點結(jié)果。LP人員必須在現(xiàn)場等待盤點結(jié)果。LPassociatesshouldcollectallInventoryCountingSheetsforFreshDepartmentsandgivethemtotheInvoiceOffice,InvoiceassociatesshouldindependentlyenterthecountingnumbersintocomputerandcalculatetheEndinginventoryandinventoryresults.LPassociatesmustwaitattheplaceforduty.D.盤點定案InventoryFinalization如果發(fā)現(xiàn)盤點結(jié)果可疑，票據(jù)部和部門經(jīng)理應(yīng)共同檢查是否有輸入、計算和點數(shù)方面的錯誤。如果懷疑是點數(shù)方面的錯誤，必須由部門經(jīng)理與LP同事一起到現(xiàn)場去重點，并在預(yù)盤表上記下重點的結(jié)果和更改原因。月中盤點，表格上更改數(shù)字旁須有鮮食經(jīng)理、LP共同簽字；月末盤點，表格上更改的數(shù)字旁須有鮮食副總、LP共同簽字。所有更改過的表格由LP交回票據(jù)部錄入。Iftheresultisdoubtful,InvoiceOfficeandDMshouldresearchforanypossibleentering,calculatingorcountingerror.Ifadoublecountingisnecessary,DMshouldgobacktotheinventoryplaceaccompaniedbytheLPassociates.Iftheresultofdoublecountingrequireanyamendmentfortheinventorynumbers,FreshDMandLP’ssignatureisneededformiddlemonthinventory,FreshDGMandLP’ssignatureisneeded.Afterwards,LPshouldreturnthepre-countsheetstoInvoicetologin.主管和經(jīng)理對毛利報告和上幾次的盤點結(jié)果進行分析。尤其要注意與本部門正常毛利和本次毛利進行比較。Oncethepreliminaryinventoryresultcomesout,thesupervisorandmanagersshouldmakeinventorycomparisonwiththeresultsoflastseveraltimestoconcludewhetherthenumbersarereasonable.ItisimportanttocomparetheMGandMG%withthenormalmarginandcurrentmargin盤點結(jié)果應(yīng)與本部門正常毛利(各店不同，由GM界定本店正常毛利標(biāo)準，在節(jié)假日及不同季節(jié)正常毛利會有所不同)相比較，當(dāng)出現(xiàn)相差正負2%時，應(yīng)核查并分析原因后再定案盤點結(jié)果。Ifthemargincomparisonappearsapositiveornegativedifferencearound2%withthestandardMG%,managementshouldnotfinalizebutperformverificationandanalysistoconcludewhethertheinventoryresultsarereasonable.(TheMG%standardsmaybedifferentbetweenstoresandduringholidays&seasons,soGMscandecidethembasedontheactualsituationoftheirstores.)盤點總結(jié)果報告總經(jīng)理應(yīng)在第二天中午12:00點前簽發(fā)。GMsshouldsignouttheFinalInventoryReport(result)beforenoonofthenextday.V.盤點結(jié)束后工作AfterInventoryA. 票據(jù)部Invoice總經(jīng)理簽署后的盤點總結(jié)果報告應(yīng)在第二天中午14點前發(fā)電郵至當(dāng)?shù)刎攧?wù)部，票據(jù)房需安排人員與財務(wù)部確認核實結(jié)果。FinalInventoryReport(result)approvedbyGMshouldbeEmailtolocalFinanceDepartmentbefore14:00pmnextday.InvoiceOfficeshouldarrangeoneassociatetoconfirmthecheckingresultwithFinance.票據(jù)房應(yīng)將月末一次的盤點結(jié)果在第二天十三點前輸入SMART系統(tǒng)的毛利屏幕,并通知當(dāng)?shù)刎攧?wù)部輸入的時間，以便系統(tǒng)出現(xiàn)問題時及時跟進。InvoiceOfficeshouldinputtheresultoftheendingmonthinventorytoInventoryTrackingscreeninSMARTsystembefore1:00pmofthenextday.InvoiceofficeshouldinformlocalFinanceDepartmenttheinputtimetoensuretimelyfollow-upwhensystemgoeswrong.票據(jù)辦應(yīng)妥善保存鮮食盤點資料一年以備事后復(fù)查。其中應(yīng)包括:附件一：《鮮食部門盤點計數(shù)表》附件二：票據(jù)部盤點計數(shù)匯總表。(注：建議刪除該附件)附件三：鮮食部門盤點小結(jié)報告。(注：建議刪除該附件)以上檔案的保管對工作非常重要。TheInvoiceOfficeshouldkeeptheFreshDepartmentsinventoryreportsandrecordscompletelyforatlessoneyearforafterwardsrecheckingpurpose.Thedocumentsshouldinclude:InventoryCountingSheetforFreshDepartments(Attachment1)InvoiceInventoryCollectionSheets(Attachment2)FreshDepartmentInventoryRecap(Attachment3)Allthesefilesareveryimportantandareinneedofkeepingwellfromyearlyinventorytoyearlyinventory..B.樓面營運部門Thedepartment由LP通知樓面盤點正式結(jié)束，各部門可取下“正在盤點中”的白紙。Afterfinalizingtheinventory,LPshouldannouncetheinventorycompletedandinformDepartmentstotakedownthe“OnInventory”flags.毛利率浮動超出正常范圍(+2%)，部門經(jīng)理/主管須在盤點結(jié)束第二日10:00am前將盤點結(jié)果分析報告及改進措施報告交到鮮食副總。月末盤點的次日，熟食部、肉類部須上交醬料訂貨表，內(nèi)容包括庫存、月用量、訂貨量。面包房上交美式原料訂貨表。Ifthemarginofadepartmentexceedsnormalrangemorethan2%,adepartmentalinventoryanalysis&actionplanreportconfirmedbyDMandSupshallbepresentedtoFreshDGMnolaterthan10:00amthedayafterfreshinventory.ADawnProductOrderSheet(Sauce)istobecompletedbyHotDeliandMeatthenextdayaftermonthlyfreshinventory,whichincludesin-stockqty.,monthlyusageqtyandorderqty.ADawnProductOrderSheet(onlyforAmericanitemsofBakery)istobecompletedbyBakeryaftermonthlyendingfreshinventory.每次盤點結(jié)束，面包房、熟食部、肉類部需將本部門原料的庫存、保質(zhì)期表上交鮮食副總。Aftereachinventory,Bakery,HotDeliandMeatshouldhandintheRawMaterialReporttoFreshDGM,whichshouldincludein-stockandvaliddate.

(附表一)鮮食部門盤點計數(shù)表(部門號)InventoryCountingSheetforFreshDepartments(Dept.No) 區(qū)域(area)：_____________日期(Date)_______________序號No商品號碼ItemNo商品名稱Description規(guī)格Size成本Cost庫存數(shù)量InventoryQty庫存總成本TotalInveCost盤點人:________ 核查人:______ LP核查：__________(InventoryAssociate)： (Reviewer) (LPapproval)

(附表三I)WAL-MARTSUPERCENTER(2701)COSTDEPT.INVENTORY沃爾瑪購物廣場(Store#)成本部門盤點表DIV#:_________(#分區(qū):_________)DEPT#:________(#部門:__________)DATE日期BI期初庫存PURCHASE采購成本TA總額EI期末庫存COGS已售成本SALES銷售額GM毛利GM%毛利率THROW丟棄額THROW%丟棄率MTDDEPT#:________(#部門:__________)DATE日期BI期初庫存PURCHASE采購成本TA總額EI期末庫存COGS已售成本SALES銷售額GM毛利GM%毛利率THROW丟棄額THROW%丟棄率MTDDEPT#:________(#部門:__________)DATE日期BI期初庫存PURCHASE采購成本TA總額EI期末庫存COGS已售成本SALES銷售額GM毛利GM%毛利率THROW丟棄額THROW%丟棄率MTDDIVTOTAL#:________(#分區(qū):_________)DATE日期BI期初庫存PURCHASE采購成本TA總額EI期末庫存COGS已售成本SALES銷售額GM毛利GM%毛利率THROW丟棄額THROW%丟棄率MTDDesignedBy:__________LOSSPREVENTION防損部:___________STOREMANAGER商店經(jīng)理:___________BUYER采購:___________DEPT.MANAGER部門經(jīng)理:____________REMARK:BI=BEGININGINVENTORYTA=TOTALAVAILABLEEI=ENDINGINVENTORYCOGS=COSTOFGOODSOLDGM=GROSSMARGINGM%=GROSSMARGINPERCENT(附表三II)WAL-MARTSUPERCENTER(2701)COSTDEPT.INVENTORY沃爾瑪購物廣場(Store#)成本部門盤點表DIV24:MEAT