Understand the inventory saturation-understand the function of material inventory through inventory, correctly use the material inventory method, determine the existing quantity of materials, correct the discrepancy between accounts and materials, and make the normal production plan not affected by book errors. 1. The function of inventory counting refers to counting the on-hand quantity of materials to determine the actual quantity of materials in warehouses or other places. The main functions of material inventory are as follows: 1. Determine the existing quantity of materials and correct the inconsistency of accounts. Due to the continuous sending and receiving of materials, differences and errors will inevitably occur after a long time. Counting can determine the on-hand quantity of materials, correct the discrepancy between accounts and facts, and will not affect the normal production plan because of book errors. 2. Review and improve the performance of material management, and then make improvements. Such as the quantity of waste materials, the storage and maintenance of materials, the inventory turnover rate of materials, etc. , can be identified and improved after the inventory. 3. Calculating the profit and loss of a profit and loss enterprise is closely related to material inventory, and the correctness of material inventory amount depends on the correctness of inventory and unit price. Therefore, in order to obtain the correctness of profit and loss, it is necessary to make an inventory to understand the existing quantity of materials. 4. For missed orders, you can take order measures quickly. If the purchasing department misses the order due to negligence, it can be remedied through inventory. Second, the inventory operation method 1. The establishment of periodic inventory system is to select a fixed period and conduct a comprehensive inventory of all materials. According to the different inventory tools, the periodic inventory system can be divided into the following three types: (1) Inventory sheet inventory method is an inventory method that always records the inventory results with material inventory sheets. This inventory method is based on the total record, which is very convenient in sorting out the list, but it is easy to miss, repeat and misplace the inventory during the inventory process. (2) The counting method of counting marks is to use specially designed counting marks in counting, stick them on the physical objects after counting, and tear them off after checking. This method is more convenient and accurate for material counting and rechecking. Emergency materials can still be distributed as usual, and temporary materials can also be collected as usual, so it is very convenient to check accounts and make statements. (3) Shelf label inventory method Shelf label inventory method is based on the original shelf label as an inventory tool, and there is no need to specially design inventory labels. After counting, the stockman will fill in the inventory quantity in the shelf label, and after being checked by the auditor, the original shelf label will be removed and replaced with different color shelf labels. Then investigate the reasons why some shelf labels have not been replaced, and then sort out the accounts in order for auditing and reporting. 2. Continuous inventory system Continuous inventory system refers to the continuous inventory of materials by region and category, or when a certain type of materials reaches the minimum inventory, mechanical inventory will be carried out. The continuous inventory system can also be divided into three methods: (1) Zoning roulette method Zoning roulette method is that inventory professionals divide the warehouse into several areas, count the stock of materials in sequence, and repeat it after a period of time. (2) Batch inventory method Batch inventory method is to prepare a batch receipt record card, put it in a transparent plastic bag and tie it to the packaging of the batch receipt. If materials are distributed, they will be recorded on the record card and a copy of the material list will be stored in a transparent plastic bag. When counting, you can admit that there is no mistake in the inventory without packaging, but actually only the used inventory will be counted. If not, check the record card and the material requisition immediately. (3) Minimum inventory counting method The minimum inventory counting method refers to notifying inventory professionals to take inventory when the inventory materials reach the minimum inventory or order point. After counting, issue a statement to check whether there are any errors. This counting method is quite useful for frequently sent and received materials, but it is not suitable for plain materials. 3. Joint inventory system and continuous inventory system have their own advantages and disadvantages. As the name implies, the joint inventory system uses several methods to conduct joint inventory. If the minimum inventory method is implemented, the regular inventory method is also adopted; Batch-by-batch inventory method is also adopted, which can be improved in combination with application. 1. Planned consumption (planned consumption plus lead time at this stage of the order cycle) is calculated according to the plan or forecast. 2. Safety stock is calculated by the difference between the estimated demand value and the past actual value or by finding the biggest difference from the difference in the past few months, which is regarded as safety stock (a simple and practical method). 3. Now the safety stock is the stock quantity at the time of ordering (when calculating the order quantity). 4. The order quantity that has not been put into storage is the order quantity that has not been put into storage so far. Continuous inventory system does not need to close factories and warehouses during inventory, which can reduce downtime losses. However, professional inventory personnel must classify materials all the year round and use their skilled experience to allocate the skills of continuous inventory. 3. Inventory preparation is the basis for the smooth development of inventory work. The inventory work needs to be fully prepared in advance, and at the same time, the inventory personnel should be trained in personnel materials and inventory methods to ensure the smooth development of the inventory work. The inventory work needs to be fully prepared in advance, otherwise it will be difficult to advance the inventory work smoothly. The contents of inventory preparation are as follows: determine the inventory procedures and methods, review and correct the unsatisfactory inventory work in the past, and then determine the inventory procedures and methods. The decision of the inventory date should be coordinated with the final accounts of the financial department cost accounting. There should be a certain hierarchical order in the selection of inventory recovery, inventory supervision or inventory extraction personnel. Inventory reports and forms must be printed in advance and rehearsed during personnel training. Clean up the warehouse and settle accounts. Fourth, the training of inventory trainers is divided into two parts, one is the training of understanding materials; The other part is the training of inventory method. 65438+ Strengthen the material awareness training for the redistributed materials and supervisors. For people who don't know enough about materials, it is best that the contents of materials distributed in each inventory are the same or quite close, and should not be changed because of each inventory. 2. Inventory methods The inventory procedures and methods of the training factory will become the company's system after being approved by the meeting. Personnel involved in the initial, resumption, drawing and supervision must be trained according to the inventory management procedures, and must fully understand the whole process procedures, methods and forms used in inventory, so as to make the inventory work handy. V. Identification of inventory discrepancies In the process of inventory, if there is a discrepancy between accounts and goods, we should actively find out the reasons for the discrepancy, and at the same time do a good job in prevention, repair and improvement to prevent the recurrence of discrepancies. Check the results between the data obtained from the inventory and the accounts. If the account does not match the goods, we should actively look for the reasons for the discrepancy. The reasons for the discrepancy can be traced back to the following items: whether the discrepancy between the accounts and the goods is true or not, and whether the accounts cannot accurately express the quantity of materials due to the defects of the accounting treatment system. Whether the inventory surplus and inventory deficit are caused by the low quality of material accountants, accounting errors or the loss of original vouchers for feeding and issuing materials. Whether there is an inventory error caused by careless inventory of multiple disks or materials, or inadequate prior training of inventory personnel. Check the reason of inventory, whether the inventory surplus and inventory deficit are caused by the defects of inventory system. The difference between inventory and material account is within the allowable range. Find out the reasons of inventory surplus and deficit, and see if we can find ways to prevent or alleviate the degree of account difference in advance in the future. Intransitive verb inventory variance processing 1. The repair and improvement work (1) will reward and punish the responsible personnel according to the management performance. (2) Book revision of material account and material control card. (3) If the materials are insufficient, place an order quickly. (4) Waste materials and wastes should be disposed of quickly. (5) Strengthen sorting, rectification, cleaning and cleaning. 2. Prevent the work (1) from being too heavy, and study hard to reduce waste and waste. (2) When the inventory turnover rate is extremely low and the financial burden is too heavy due to excessive inventory, it is advisable to reduce the inventory as much as possible. (3) When the material supply rate is too high, try to strengthen the coordination of material planning, inventory management and procurement. (4) Shelves, warehouses and material storage locations are enough to affect the performance of material management and should be improved. (5) When the cost of materials accounts for a large proportion in the cost of finished products, we should explore the reasons for the high purchase price, try to reduce the purchase price or try to find cheap substitutes. (6) After the material inventory is completed, the results such as differences, errors, deterioration, sluggishness, gains and losses, etc. It should be treated in decibels and prevented from happening again in the future.