家樂福盤點流程(更新版)

　　

【正文】 人員于盤點時發現問題，應立即反映給會計處長及該處處長。 ? section heads assure the pletion of inventory count and sign on inventory procedure control list. ? 由營業處長確定初盤完成，并于盤點程序控制表上簽名。 ? before physical inventory, each department must submit the following documents to accounting department. ? inventory card control sheet ? item list by structure(reference) ? inventory card sequential number control list (see attachment 4) ? decote listthe last number control list (see attachment 5) ? 盤點前各部門須將下列報表交與會計課 ? 盤點卡控制 表 ? 單品參考表 ? 盤點卡起訖號碼控制表（附表四） ? 盤點品折損率表 ? 最后一張單據號碼控制表（附表五） ? for all promotional items, a “ p” must appear beside the sales price stated on the inventory card. ? 在促銷中的貨品，盤點卡上必須有“ P”注明在售價旁邊。 ? department heads must check the cost of each item if the same with the last purchase price, and also check selling price in the store. ? 各課課長必須檢查電腦中所有單品之成本是否與最后一次進價相同并檢查單品之售價。 ? to avoid any error that might lead to the wring and prejudicial decisions in the future. ? 存貨盤點可避免任何會對未來決策評估之誤導。 ? physical inventory is a primary method to assure real margin. The quality if physical inventory plays a great part in the evaluation of a period’ s operating results. ? 存貨盤點是唯一可獲得部門正確毛利的辦法，盤點品質 的好壞對一段時期營運績效評估，扮演重要的角色。 ? department heads must make sure all the items which in the store and storage have been listed in the puter. (item list by structure) ? 課長必須確定所有在店內，倉庫及外倉之商品都已列入單品表中。 ? an item must be depreciated if it is decayed, damaged, or seasonal item (out of fashion) and prepare decote list based on decote policy. ? 倘有腐敗、破損、或季節性之商品須提列折舊，各課長須參考盤點品折損政策，并準備“盤點品折損率表”。 ? count 初盤 ? for inventory cards, quantities must be written by a blue pen for the first count, and signed by the person who counts. (see attachment 11) ? 初盤數量須用藍筆記載，且盤點者須簽名于盤點卡上（附表十一） ? it is invalid for correcting quantities without the signature of department heads.初盤數量之更改，須經該課課長簽名，否則無效。 ? 復盤人員應將該錯誤登錄于復查錯誤記錄表， 并由該課課長簽名確認。 ? the secretary have to print the inventory checking list with the quantity, the check and pare with the inventory cards. ? 秘書核對存貨數量與存貨盤點卡無誤后，列印存貨盤點清單以確保正確