There are usually two kinds of inventory methods: one is periodic inventory, that is, a comprehensive inventory of warehouses, which refers to a comprehensive inventory in a certain period of time, usually once every quarter, every six months or before the year-end financial settlement. The owner will send someone to check the inventory together with the warehouse keeper and commodity accountant; The second is temporary inventory, that is, when the goods in the warehouse are lost, or the keeper changes, or the warehouse and the owner think it is necessary to carry out inventory reconciliation, organize a partial or comprehensive inventory.
Mainly includes the following aspects:
(1) quantity counting.
(2) Weight inventory.
(3) Check the goods and accounts.
(4) account checking.
Specifically, inventory can achieve the following objectives:
● The profit and loss of the store in this inventory cycle.
● The most accurate current inventory amount of the store will correctly restore the computer inventory data of all goods.
● Understand the operating departments, commodity groups and individual items with large losses, so as to strengthen management and control losses in the next operating year.
● Excavate and remove unsalable products and expired products, tidy up the environment, and remove dead corners.
Inventory principle
Shops should take stock of goods according to the following principles:
● Authenticity: It is required that all statistics and data must be true, and cheating or fraud are not allowed to cover up loopholes and mistakes.
● Accuracy: The inventory process requires accuracy, whether it is data input, display verification or statistical points.
● Integrity: All inventory processes, including regional planning, original inventory data and inventory points. , must be complete, so as not to miss the region or goods.
● Clarity: The inventory process is a flowing process, and different people are responsible for different jobs, so all information must be clear, the writing of personnel must be clear, and the arrangement of items must be clear, so that the inventory can be carried out smoothly.
● Team spirit: Inventory is an operation process involving all store employees. In order to reduce the loss of business closure and speed up the inventory time, all departments of the supermarket must have a good sense of cooperation and coordination, focus on the overall situation and carry out the overall inventory as planned.
Generally, the goods are counted once a month, and the inventory team is responsible for the inventory of each store. In order to ensure the efficiency of commodity inventory, we should adhere to three principles:
● Selling price inventory principle, that is, taking the retail price of goods as the basis of inventory, controlling the inventory of goods with the retail price and amount, and determining the overflow and loss of goods and retail errors in a certain period through inventory.
● The principle of instant inventory, that is, inventory can be made at any time during business hours. "Closed" and "end-of-month inventory" may not be the correct inventory, but supermarkets (especially convenience stores) can make inventory during business hours, at any time.
● Automatic inventory principle, that is, using modern technical means to assist inventory operation, such as using handheld terminals to complete ordering and inventory operation at one time, or using cash registers and scanners to complete inventory operation.
[Edit this paragraph] Inventory method
Inventory work can be seen everywhere in manufacturing or circulation enterprises, because the integration of materials and accounts is the most basic condition for enterprise management. According to different purposes and ways, it is divided into the following categories:
(1) Sampling inventory: a surprise inventory initiated by the auditing unit or other management units to verify 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.
(2) Temporary inventory: inventory of specific materials for specific purposes, etc.
(3) Year-end (mid-year) inventory: large-scale and comprehensive inventory work is held regularly. According to relevant regulations, general enterprises should conduct a comprehensive inventory at the end of each year, and some listed companies should conduct a comprehensive inventory in the middle of the year.
(4) Cycle inventory: In order to ensure the consistency of materials and accounts at any time, enterprises that adopt information management divide materials and parts into different grades according to their importance and give them different cycle inventory codes, and then use information tools to conduct periodic cycle inventory.
[Edit this paragraph] Inventory operation process
First, do a good job in the basic work of inventory; The second is to do a good job of preparation before the inventory; The third is the operation in inventory; The fourth is inventory post-processing.
1. Basic inventory work
The basic work of inventory includes: inventory method, accounting treatment, inventory organization, inventory configuration diagram, etc.
(1) inventory method
Inventory methods can be divided from the following four aspects:
● According to accounts or things, it can be divided into book inventory and actual inventory. Book inventory counting refers to the method of calculating commodity inventory according to data; Physical inventory is the inventory of unsold goods on the spot.
● According to the inventory area, it can be divided into comprehensive inventory and partition inventory. Comprehensive inventory refers to the inventory of all the inventory in the store within the specified time; Partition inventory refers to the classification of goods in the store, and an area is counted in sequence at a time.
● According to the inventory time, it can be divided into inventory in business, inventory before (after) business and inventory after closing. Inventory in business is "instant inventory", and business and inventory are carried out at the same time; Pre-business (after-business) inventory refers to the inventory before opening or after closing; Closing inventory refers to closing inventory for a period of time during normal business hours.
According to the cycle of inventory, it can be divided into regular inventory and irregular inventory. Periodic inventory means that the interval of each inventory is the same, including annual inventory, quarterly inventory, monthly inventory, daily inventory and shift inventory. Irregular inventory refers to the inconsistent interval of each inventory, which is a temporary inventory under the conditions of adjusting prices, changing sales methods, personnel transfer, accidents, cleaning up warehouses, etc.
(2) Accounting treatment
Because there are many kinds of goods in supermarkets and convenience stores, it is difficult to calculate the actual cost of all kinds of goods, so the book inventory generally adopts the "retail price method".
Its calculation formula is: book amount II. Retail sales of inventory in the previous period+retail sales of purchase in the current period-sales amount in the current period+price change in the current period.
(3) Inventory Organization
Generally, the store is responsible for the inventory work, but with the expansion of the scale, the inventory work also needs specialization, that is, the inventory is carried out by a full-time inventory team. For example, under normal circumstances, the inventory team of a 500-square-meter supermarket must have at least 6 people, which can be divided into three groups to operate at the same time. 1-2 supermarkets can purchase goods, 1 day.
(4) Inventory configuration diagram
Determine the location of inventory and commodity display; According to the inventory location, prepare the inventory configuration diagram; Number each position; Make the number into a sticker and stick it on the upper right corner of the display shelf; Distribute the responsibility area in detail, so that the inventory personnel can really understand the scope of work and control the inventory progress.
2. Preparation before inventory
Before inventory, we should not only master the basic work norms of inventory, but also make good preparations before inventory, so as to facilitate the smooth progress of inventory. Inventory preparation includes:
● Personnel preparation. Usually, any vacation should be stopped on the day of inventory, and the attendance plan should be arranged one week in advance.
● Environmental consolidation. Generally, it should be carried out one day before the inventory, including: checking whether the location and quantity of commodity display and warehouse inventory in various locations of the store are consistent with the inventory configuration map; Tidy up the goods on the shelves; Reject defective products, box them, mark them, and make book records.
● Prepare inventory tools. If the inventory machine is used for inventory, it is necessary to check whether the inventory machine can operate normally; If the personnel fill in the form, they need to prepare an inventory form and a red and blue ballpoint pen.
● Inform customers. If the inventory is carried out in the business, the customer can be informed by broadcasting; If the inventory is closed, it is best to inform the customer by broadcasting and announcement 3 days in advance.
● Guidance before inventory. The day before the inventory, it is best to give necessary guidance to the inventory personnel, such as inventory requirements, handling methods of common errors and abnormal situations in inventory, etc.
3. Inventory allocation
In the inventory work, the commodity manager should not take inventory by himself. However, due to various items and great differences, people who are not familiar with goods will inevitably make mistakes in inventory. Therefore, at the beginning of the inventory, it is best to carry out the inventory by the employees who manage this kind of goods, and then cross-check and draw by the logistics personnel and department heads.
4. Post-processing of inventory
● Data collation. Take back all inventory sheets, check whether they are signed and summarized.
● Calculate the inventory results. In business, we should consider the quantity of goods sold in inventory.
● Implement reward and punishment measures according to the inventory results.
● Find out the problem points according to the inventory results and put forward countermeasures.
● Do a good job in financial accounting of inventory.
[Edit this paragraph] Inventory system
1. Hand over the inventory daily.
● Before closing the store every day, make an inventory of the number of goods in the store on that day, make a shift log, and the inventory person will sign it for confirmation.
● The next day, the successor shall verify the quantity according to the handover log, and sign for confirmation after it is accurate. If problems are found, contact the handover personnel in time and report to the manager. The responsible person will compensate the shortage of goods according to the current selling price, and the responsibility is unclear. Both parties will pay the same compensation.
2. Weekly inventory
Make weekly inventory every Monday, confirm the quantity and inventory of goods, and apply for replenishment according to the inventory situation.
3. Monthly reconciliation of inventory
● Submit the payment details to the company within 3 days after the monthly checkout, and reconcile with the headquarters to ensure that the accounts are consistent and the goods are consistent.
Low inventory time for the last day of each month, organized by the manager, at the same time unified inventory.
● The inventory results shall be submitted to the cargo dispatcher every month 1 day after being signed and confirmed by the regional supervisor.
● The original inventory table, original outbound order and original special commodity management table shall be brought back to the headquarters by the regional supervisor in the following month for archiving.
● Regional supervisors and store managers are responsible for inventory data and results.
● The loss of inventory shall be compensated by the responsible person at the current selling price. If the responsibility is unclear, all the shop assistants will compensate.
● Count the remaining commodities or quantities. If the reason is unknown, the surplus belongs to the company.
● For the sample shops that check out on the last day of each month, the payment list should be submitted together with the inventory list on 1 day of each month.
4. Monthly inventory process
The monthly inventory of shops can find the loopholes and mistakes in all aspects of the workflow in time and take corresponding measures to correct them, so as to reduce the losses of shops; Consistency between random checking of accounts and counting of goods at headquarters.
Last month's balance+current month's purchase+commodity return-current month's sales.
Put a semicolon on the shelf in advance, fill in the contents except the quantity according to the display order of shelf goods, and record the quantity of shelf goods and weekly inventory on the spot.
Check with the headquarters every month to ensure that the accounts are consistent with the facts.
Inconsistency between accounts and goods usually has the following reasons:
Shop assistants steal; Customers steal; Incorrect procedures for commodity price changes;
Cashier operation error; Pricing error; The discount record is false;
Errors in the transfer process; Incorrect entry, exit and return; Transmission error of summons; Actual inventory error.
[Edit this paragraph] Management of inventory personnel
(A) the arrangement of inventory personnel
1. Matters needing attention in personnel arrangement
(1) In addition to the necessary left-behind personnel, all personnel in the floor department of the branch company must participate in the annual inventory, including the administrative department, and must support the floor inventory.
(2) Before the inventory 1 month, each department will schedule the personnel involved in the inventory. Before the inventory 1 week, the annual leave will be cancelled in principle, and any vacation will be stopped on the day of the inventory.
(3) Each department shall report the personnel who take part in the inventory to the inventory team, and must indicate which are the inventory personnel and which are the entry personnel.
(4) The inventory team uniformly arranges the inventory personnel of the whole store, which are divided into inventory personnel in the inventory area and inventory personnel in the exhibition area.
(5) When the inventory team arranges the personnel of the exhibition area on the inventory day, each partition team must include the managers, supervisors and technical staff of the operation departments in the region, among which the manager is the supervisor of the sub-console set up in the partition.
(6) In the personnel arrangement of each partition group, the inventory team must specify the personnel who enter the site for the first time, the personnel who count, the personnel who enter the site again, the personnel who count, etc.
2. Notice of personnel arrangement
(1) Personnel arrangement of inventory team
(1) After the inventory team reports the inventory personnel list and scheduling in the street department, it will arrange all inventory personnel on the floor and notify all departments in the form of written notice and announcement 7 days before the inventory.
(2) The inventory personnel shall arrange according to the inventory in the inventory area and the inventory in the exhibition area twice. Divide the inventory area of the supermarket into different inventory partitions, each partition is equipped with an inventory grouping and sub-console, and each sub-console is equipped with a sub-supervisor to fully control the inventory work.
(2) the arrangement of the safety review personnel department
According to the inventory situation, the security department arranges personnel by inventory area and display area twice. It is required that each division must arrange personnel for audit. The focus is on the boutique department and the home appliance department. Department of alcohol and tobacco and areas prone to counting errors.
(2) Training of inventory personnel
After the establishment of the inventory team, a detailed inventory plan must be made, including the training of inventory team members, inventory management, inventory counting personnel and input personnel. Establish training files, carry out inventory training assessment, and require all inventory participants to pass the assessment.
The specific contents of inventory training mainly include the following aspects.
1. Training on using inventory table
(1) The inventory table is used to count the inventory area. In all inventory areas, the inventory team establishes inventory tables.
(2) the inventory table number. Under a certain quantity, the counting table can only be added after the counting team has registered and approved it.
(3) Obtain the inventory table from the main console before inventory, and return to the main console after inventory.
(4) The inventory table must be checked and confirmed by the inventory specialist of the Ministry of Security before it can be sealed and entered into the system.
(5) If it is necessary to modify the figures on the inventory table, they are as follows: 1, 2, 3, 4, 5, 6, 7, 8, 9, 0.
(6) If you need to modify the figures on the inventory table, you can't use correction fluid or circle method, but you must cross out the original data and rewrite it.
(7) Only the name of the commodity is recorded on the inventory table, so the data on the inventory table is the total number of all the stocks of the commodity in the inventory position.
(8) The data on the inventory table can only be written with blue-black signature or ballpoint pen, not with red pen, pencil or colored pen.
(9) Inventory personnel must sign the inventory list in block letters in Chinese.
2. Point training
(1) principle:
(1) Points must be the number of sales units, which is the unit when goods are counted. For example, chewing gum, if the supermarket sells whole boxes, the counting unit of inventory is ×× boxes.
(2) The inventory area is a group of two people, and they are counted at the same time. When the points of two people are consistent, the data will be recorded on the inventory table as inventory data.
③ The "mutual counting method" is adopted in the inventory of exhibition area, that is, the initial counting staff of commodity A is different from the key counting staff and the three-point counting staff, and the counting staff is different from the recording staff.
(4) the samples provided by non-suppliers free of charge must be counted, and the accessories of the samples are not counted.
5 gifts don't count.
⑥ Goods with less than one sales unit are not counted.
(2) Points in the exhibition area
① initial point adjustment
? ● Inventory shelves or freezers and freezers from left to right and from top to bottom; In pairs, one person counts the quantity on the adhesive paper and puts it above the commodity price card, and the other person uses HHT (hand-held terminal) to input the number.
? ● The digital writing of inventory should be clear, and it is not allowed to scribble and confuse people.
? ● If the number is wrongly written, it shall be altered as required.
? When counting, it must be counted according to the sales unit. If there are not enough sales units, it will be impossible to make statistics, so we should take them out and put them in the disposal place.
? Low inventory, by the way, check the validity of the goods, expired goods should not point in, should be classified as pending goods piled up.
? ● For the goods whose serial numbers cannot be found, mark them with red tape and report them to the console for processing.
? ● When encountering bulk cargo outside the headquarters, send it to the sub-console and put it in the stacking place in the bulk cargo area.
② multipoint adjustment
? ● When redoing, first confirm the area to be redone, whether the initial point has been entered and whether there are any missing areas.
? ● Complex points need to use different colors of self-adhesive red to show the difference.
? For multi-point input HHT, before multi-point input data, it is necessary to clean up all the data at the initial point.
? When repeating the point, repeat the process of initial point, but the personnel are different.
③ Sampling rules
? ● The commodities that need to be sampled on the floor are commodities with quantitative differences between the initial point and the multiple points, commodities with shortcomings of the initial point or multiple points, or commodities with incorrect positions of the initial point and multiple points.
? ● The inspection of the Ministry of Security is to select commodities with small volume, high unit price, large quantity or error-prone.