Inventory management regulations have the following purposes
1. Find out the availability of various items, materials and fixed data, so as to achieve the purpose of effectively utilizing assets.
2. Check the existing inventory and fixed assets. Whether it is consistent with the figures recorded in the accounts, so as to grasp the accuracy of the company's assets.
3. Provide basis for the next purchase plan, sales plan and production plan.
4. Grasp the minimum inventory and maximum inventory.
5. Found defective products and sluggish products.
6. Determine the true value of each asset, so as to calculate the cost.
Inventory range
1, raw materials.
2. Semi-finished products.
3. finished products.
4. Waste materials and wastes.
5. Fixed assets.
accountability
1. Inventory group meeting: the general manager is the group leader and the heads of all departments are members, leading and guiding the inventory work.
2. Initial inventory: each department reports to the inventory personnel, and the inventory team members take 1 as a group for inventory.
3. Re-quotation: members of the inventory team will decide on the roster of re-quotation personnel, which will be arranged in 1 two groups, including 1 original inventory personnel for guidance.
4. Selection: two directors of the company (1 group) arrange spot checks, and the specific roster is drawn up by the members of the inventory team.
Implementation time
1, twice a year, at the end of June and 12 respectively.
2. On the day of inventory, the whole plant was shut down.
3. The initial quotation is set on the first day and the second day of the inventory day, and the lottery is set on the second or third day of the inventory day according to the specific situation.
Compilation of inventory list and matters needing attention
1. Each department shall report the inventory demand quantity, including the inventory bill demand, one month ago. The administration department should buy it two weeks in advance.
2. Each department shall hold a preparatory meeting to draw up an inventory plan and a roster of inventory personnel.
3. Conduct inventory training according to the training plan.
4. All departments should clean up and rectify one after another within one week, and parts with large inventory difficulties can be pre-arranged one week in advance.
5. The inventory list is divided into (preferably color-coded):
A, the raw material is white.
B, semi-finished products are blue.
C, the finished product is yellow.
D, waste is green.
E. fixed assets are red.
6, raw materials, semi-finished products, finished products, material accessories:
A. One week before the inventory, notify all suppliers to stop delivery on the inventory day, and notify customers to stop delivery on the inventory day.
All accounts should be completed one day before the inventory date.
C. Items not included in the purchase should be stored in the purchase waiting area and not included in the inventory.
D, sluggish waste should be separated in advance.
E. The production line will put all the materials in stock in place one week ago.
F, after the production line stops, it is necessary to clear the line, that is, it is not allowed to leave the WIP on the production line, and then sort out the rectification work.
G finished products, semi-finished products and finished products shall be put into storage before the inventory date.
7. Fixed assets:
A fixed assets shall be wiped and cleaned by users the day before the inventory, and an inventory list shall be attached.
B. Off-balance-sheet assets or idle equipment shall be indicated on the inventory list.
C scrapped fixed assets should be sorted out to the designated area within one week.
Inventory implementation
1, material inventory classification.
2. external processing Material Storage and Transportation Department, together with the Comprehensive Service Department, went to external processing, or entrusted external processing to count the actual quantity.
3. When taking inventory, the inventory sheet should be filled out clearly according to the bill requirements.
4. The counting of votes shall not be altered or scribbled, and the altered place shall be signed with a red pen.
5. After the initial disk is completed, record the initial disk quantity on the inventory table and hand it over to the re-disk personnel.
6. During the re-quotation, the initial quotation personnel will take the re-quotation personnel to the inventory position, and the re-quotation personnel should not be affected by the initial quotation.
7. If there is any difference between the repeated quotation and the initial quotation, the reasons for the difference should be found together with the initial quotation personnel, and recorded on the inventory table after confirmation.
8. When drawing, you can draw randomly and arbitrarily according to the inventory table. You can draw the disc according to the material ratio of 5: 3: 2.
Post-inventory work
1, account:
A, inventory spot check, found no problems, record the number of drawings on the inventory table, and check with the accounts.
B, error rate:
The error rate of fixed assets is 0.
The raw material error rate is 0.5%.
The error rate of semi-finished products and finished products is 1%.
The error rate of auxiliary materials is 2%.
C, duplicates and errors above the initial set need to be re-counted. After the initial set is over, the duplicate set personnel will confirm it with * * *, and then the drawing group personnel will record it after verification.
D after the inventory is finished, the storage and transportation department shall make an inventory profit and loss statement and submit it to the financial department.
2. Problems and analysis:
A, check whether the proportion of dead material is too high, and try to reduce it.
B, check the inventory turnover rate, whether the inventory amount is too large, when the financial burden is too large, should try to reduce the inventory.
C, whether the failure rate of material supply is too large, if it is too large, we should try our best to strengthen the cooperation between material planning and inventory management and procurement.
D, warehousing, material storage location whether affect the performance of material management, if so, should try to improve.
E, after the completion of material inventory, the differences, errors, deterioration, sluggishness, profit and loss and other results should be dealt with separately, and the reasons should be analyzed, and corrective and preventive measures should be put forward to prevent recurrence.
Reward and punishment
1, inventory error rate:
The error rate of fixed assets is 0.
The raw material error rate is 0.5%.
The error rate of semi-finished products and finished products is 1%.
The error rate of auxiliary materials is 2%.
2. Reward:
If the inventory error rate is lower than the specified value, 30 yuan will be rewarded.
50 yuan will be rewarded if the inventory is correct.
2. Punishment:
If the error rate of raw materials exceeds 0.5%, it will be fined 10 yuan; If the error rate is above 1%, 20 yuan will be fined; If the error rate is above 2%, 30 yuan will be fined.
If the error rate of semi-finished products and finished products exceeds 1%, it will be fined 10 yuan; If the error rate exceeds 2%, 20 yuan will be fined; If the error rate exceeds 3%, 30 yuan will be fined.
If the error rate of auxiliary materials exceeds 2%, it will be fined 10 yuan; If the error rate is above 3%, 20 yuan will be fined; If the error rate is above 4%, 30 yuan will be fined.