How Do I Become an Inventory Taker?

Commodity inventory refers to the total or partial inventory of the actual inventory of goods and their amounts in order to truly grasp the condition of the goods during that period, and therefore improve and strengthen management. The inventory process can be roughly divided into 3 parts, namely pre-inventory preparation, inventory process and post-inventory work.

Inventory process

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commodity

1 review

1.

Preview

Previews are not limited to warehouse personnel, but should be expanded to

1. After finishing

a. Commodity sorting: sort the merchandise arranged on the shelf due to inventory in accordance with the original display method or display principle.

b. Environmental finishing: clean and sweep the environment.

2. Find out the reason for the difference

Inventory will expose the operating errors accumulated over a period of time and account inconsistencies caused by other reasons. If the account is found to be inconsistent and the difference exceeds the allowable error, the cause of the difference shall be immediately investigated.

In general, the reasons for the inventory differences are as follows:

1. The accountant's quality is not high, and misregistration and missed registration occurred when logging in data;

2. The management system and procedures of the accounting processing system are not perfect, resulting in inaccurate data of the goods;

3. Missing, heavy, or wrong counting occurs during the inventory check, leading to errors in the inventory results;

4. The data before the inventory is not cleared, making the book number inaccurate;

5. Errors occur when entering and exiting;

6. The goods are damaged or lost due to the failure of the inventory personnel to perform their duties.

3. Inventory results processing

After clarifying the reasons, in order to keep the book number and the physical number consistent through the inventory, the inventory profit and loss and scrap products need to be adjusted together. In addition to the profit and loss in quantity, some products will also be adjusted in price by taking inventory. The treatment of these differences can be corrected by the correction table shown in the following table after being reviewed by the supervisor.

Inventory improvement and management performance

Inventory counting should not only be limited to the use of asset settlement and financial statements, but should have higher-level goals, that is, to improve material management issues and raise the level of material management; in particular, the "on-site inventory" labor movement, even production and sales activities have to stop In the end, it will not work without careful planning.

In order to describe this concept in more depth, the author first discusses the three major directions of "warehouse planning", "warehouse rectification" and "exploration and analysis issues". I also hope to use this to "broke the bricks and attract the jade" to practitioners engaged in warehouse management More reflective review.

(1) Warehousing planning For the general processing and assembly industry, the sales situation is bound to change, of course, production also changes, of course, the production materials must also change. Products that have been in high demand in the past six months and a year may now be at the end of the crossbow, or even "compared to one style", so adopting a low inventory or no inventory strategy is the correct way. Therefore, its storage space must not be occupied as usual, and even multiple types of such materials can be combined into one storage space.

We can also imagine the old materials that have been changed after the design changes. Of course, its storage space should also be reduced. Even moving to the area to be processed, such as the dead material area, is the right way, and it should not occupy the main material as before. Storage spaces. In addition, according to the product's life cycle has been predicted to the end of the product, the materials related to it have increased greatly due to the increase in product demand or new materials that have undergone design changes. These must be given more space for storage. They can have sufficient inventory capacity, and they must be placed in a prominent and easy-to-access storage area (this is the concept of Fast Moving).

Because of this change, regular storage location planning has become extremely meaningful, and it has greatly helped the use efficiency of the warehouse and the level of material production and preparation. Of course, if the production plan of the product is very stable, there are few changes in the factory, and the factory has high versatility of materials, then it is another matter.

The basic concept of the planning of the storage location is to make the first half-year (or one-year) ... production and sales forecast, and use the predicted monthly production base for each product to develop the required materials according to the "BOM" The "average monthly material consumption" of the item is compared with the "lead time" to obtain the appropriate "inventory level". Finally, according to the inventory level of each item, the container capacity and arrangement method are converted, and the number of units in the lifetime storage space is used as a reference for the allocation of each storage area.

Because the storage work planning has the meaning of reengineering, it takes time to place the storage. Therefore, I recommend using the physical inventory to complete it in the preliminary stage.

After the implementation of the storage plan, the specific benefits are that the main material storage area is more production-oriented because the dead and unused materials have been removed, and the materials needed for production are the main body. Secondly, the trouble of inaccurate accounting will be reduced. Because it requires a large amount of materials, it has been allocated sufficient storage space, so the warehouse staff will naturally not be scattered.

(2) Warehouse rectification has been discussed earlier. The goal of our rectification is to check and adjust the material and account, and to refine the storage location of the container (to avoid puffiness, which makes it difficult to determine the true inventory), plus dull materials Moving warehouse processing, excavation and processing of bad materials.

This sort of warehouse consolidation, of course, can also be busy through daily work, making the daily rectification work difficult to implement; moreover, many factories still do not have the concept of autonomous inventory and system requirements.

Therefore, it is necessary to carry out the specific collective implementation through the semi-annual field inventory, which is also the necessary remedy. In addition, even if the cycle count has been done on weekdays, wouldn't it be better to do it together while the field count?

(3) Problem development and analysis Material management is an old and traditional management task, but it is "long-term and new", there are always problems, and the original problems and problems often cannot be "cured".

Because the quality of materials management is seriously related to production and sales and profits, we have to spend a lot of effort to do a good job of material management. Few managers can predict where the problem is, and they can trace and analyze the cause of the problem in order to find countermeasures. Therefore, it is absolutely necessary to make use of the opportunity of actual inventory, while in-depth inspection of its problem points, and follow-up analysis. Because of this, it is possible to plan effective countermeasures and improve the level of material management.

According to the author's experience, in the process of physical inventory, the careful inventory host can find the following problems:

1. When the inventory is found to be insufficient, the book number will be tracked, and then it will be known that it is stored in a non-main warehouse.

This is a warning sign that the warehouse operation is no longer certain. If it is used by "careful people", it will become a loss that should not occur.

2. After the change, the "old material" has a high blanking rate.

This is a systemic problem, as well as the issue of the "first in, first out" implementation. It is necessary to immediately review the old materials handling requirements of the design change and strengthen the "first in, first out" technique when necessary.

3. High rate of bad materials

This is also a big warning, indicating that the storage environment is already in trouble. It may also be that the conditions for "feed inspection" are not strict enough to allow "easy deterioration" materials to enter the warehouse.

4.Generally high percentage of dull material

This means that it is necessary to perform regular storage rectification and constant inventory.

5. Some local materials (or warehouse sponsors) have serious inaccuracy

This seems to tell us some information, or the implementation of the warehouse organizer has been biased, or the use of standard containers is necessary.

Of course, it's not just the five situations listed above. As long as you are an experienced material manager and you have a careful and logical idea, you can definitely find more problems and reasons. Now we are concerned about how to go deeper, find out the countermeasures, and what techniques can be used. This is an area worthy of our full play.

(4) Inventory enhancement of material management level In order to achieve the material account standard and to smoothly supply the materials required for production scheduling, only a semi-annual physical inventory is absolutely not enough in terms of "timing", we must seek Higher frequency, more flexible way, this is the constant inventory method.

a. The practice of circular inventory

Basically, this is an autonomous management auxiliary operation inside the warehouse, which aims at warehouse rectification and material account maintenance. Although it is called autonomous operation, the author still proposes to incorporate it into the material management system guidelines, and clearly requires warehouse personnel to follow the implementation, and at the same time, senior executives will try to check their implementation status.

First of all, to establish the cycle time of the cycle, the author suggests that it is best to cycle once a month, which means that every month there is a chance to be counted. Of course, this is just a principle, and you may wish to adjust it. For example, in a "stock-manufacturing factory", the versatility of the materials is very high, and the level of safety stock is relatively high. It is not necessary to circulate only once every two or three months, especially if the material account is quite accurate on weekdays.

Secondly, there must be an execution plan for circular inventory, which is generally prepared by the "category" sponsor of the warehouse and approved by the warehouse supervisor. Under this plan, the schedule is mainly based on the inventory of each storage location (equal to each item), which means which storage locations (or items) will be reached on which day for the basis of execution and audit.

As for the execution of the inventory, most of the time is within one hour before or after the end of the daily field work (main shift work) or within one hour after work, but it is also performed one hour before work (for example, four o'clock in the afternoon). well. Because under normal circumstances, "normal delivery" is rarely done at this time, which is just for rectification.

The usual inventory of the storage location (item) is mostly "slight inventory", multiplying the number of containers (boxes, bags, bags) by the packaging standard to obtain the "actual volume", and then the inventory control card (or control) Account book), if there are any abnormalities, then analyze and investigate further. Finally, it will be adjusted in the form of "inventory adjustment sheet".

In addition, it is also possible to do more in-depth warehouse rectification work, such as blank material inspection and warehouse removal, detection of deterioration and defective materials, and containerization to zero, which can further improve the level of warehouse management. This is especially necessary in the assembly industry.

b. Constant inventory of production schedule materials

The author has always emphasized that "the purpose of storage materials is for production use, not inventory assets themselves." At this point, the annotations to this idea are fully seen. As long as the materials required for the production schedule cannot be smoothly supplied, it doesn't make much sense how much inventory there is in the warehouse, and how amazing the warehouse is.

How to do the regular inventory? May wish to consider from the standpoint of the production management, especially after the completion of the "Detail Production Schedule" of the production management, immediately calculate the materials and items it needs, and go to the warehouse to check these requirements Whether the material account of the item is accurate, what is the quality status, and whether it is sufficient. Wouldn't it be more efficient and meaningful to take stock of the materials needed for such concentration and scheduling?

Of course, you can also expand the processing scope and extend the fine schedule from one week to one month, which is more efficient. Some companies use the materials required for orders or production batches as the usual inventory objects.

As for "who" does this work? The author recommends that the life management scheduler participate in, and even lead. Some factories allow production site supervisors to "concern" about the actual use of materials in the warehouse. This is quite practical. Some factories require that personnel not be allowed to enter the warehouse, and it does not seem to be too insistent.

4. Inventory processing

(1). Inventory responsibility

The amount of scrapped and defective products that have been accounted for in the store (distribution center) (including goods in transit and goods that cannot be returned due to quality problems) shall be included in the inventory profit and loss.

a. Distribution center profit and loss responsibility system

l The profit and loss rate allowed by the distribution center is three ten thousandths, and the normal profit and loss amount is calculated as follows: normal profit and loss amount = the total shipment of the month x three ten thousandths.

l The excess of the normal profit and loss limit is deducted from the total monthly performance salary of the staff of the distribution center.

l The person in charge of the distribution center will deduct 2 times the average compensation of other employees from the performance salary, and other positions will be implemented in accordance with the relevant regulations of the store.

b. Shop profit and loss responsibility system

l The allowable profit and loss (including report loss) rate of the store is specified as four thousandths, and its calculation method is: normal profit and loss amount = current sales total × profit and loss rate.

l The total inventory shortfall of the store minus the normal profit and loss is the amount of shortfall liability that the store should bear. The actual staff working in the store (calculated for half a month if the work is less than half a month and calculated as a full month if it is more than half a month) are equally divided into two months. Deducted from performance pay.

l The main responsible person of the store is deducted from the performance salary according to the coefficient of the average compensation amount of the general employees, which is specifically (1 for regular employees): 1.5 times of the internship and agency manager, 2 times of the official manager; internship and agency assistance (group Director, director) 1.2 times, formal shop assistant (team leader, director) 1.5 times; shop finance staff will be implemented in accordance with the "shop finance staff assessment specifications". The manager in charge of several stores bears the responsibility for the deficit of the store with the largest deficit.

For stores that have a surplus, the store manager is responsible for identifying the cause and issuing a report. It is confirmed by the Ministry of Finance that if the inventory is incorrectly caused by an inventory error after inspection, it will not be profitable after adjustment. According to the above conditions 4.1.3.1-4.1. 3.3 Handling; if it is indeed profitable, the performance pay of the responsible person for the month will be deducted based on the amount of profit. The accounts will be adjusted to be consistent, and after the next inventory results are accurate, they will begin to bear the responsibility for shortfalls.

l The amount of compensation is only deducted from the total performance salary and used to offset the book profit and loss of the store. The basic salary of employees should be guaranteed.

l The amount of goods with an expiring shelf life and unsaleable goods sent to the store after confirmation by the purchasing department and the operation department are separately accounted for and are included in the store inventory at 50%.

c. Serious profit and loss treatment

l If the actual profit margin exceeds the two-month performance salary of the responsible person, the financial department and the responsible person shall jointly agree on the compensation and penalty amount, and apply it to the general manager for approval.

l For shops (or distribution centers) that have serious losses, the reasons should be found out. If necessary, re-orders should be carried out at the time specified by the inventory team. After the re-orders are accurate, they should be signed and confirmed by the store manager. 2, 4.1.3 processing.

l If the amount of shortfall liability exceeds the total performance salary of the employees in the department for two months (guaranteed salary income is 500-700 yuan), the undeducted part will be deducted when the annual incentive wage is settled.

l If the amount of losses is huge, and the losses caused to the company cannot be recovered, those that are not properly managed or are not implemented according to the company's procedures. The main responsible persons shall be subject to administrative penalties and bear corresponding economic responsibilities, with an upper limit of 5,000 yuan .

l Those who falsify during the inventory process in order to avoid the profit and loss liability system shall be dealt with in accordance with the relevant system.

(2) Reasons for loss

a. Causes of commodity spillage

l The errors in the purchase work are mainly caused by carelessness and incompleteness during acceptance.

l Impact of external conditions on commodities From purchase to sale, various losses will occur after transportation, storage, sorting, selection, grading, and weighing.

l The impact of the most used machinery on the goods during loading, unloading, handling, stacking, damage and shortage caused by collision, extrusion, such as leakage, loose bagging, deformation, damage, etc.

b. the cause of the error

l Errors and short and long payments in sales

l Errors in report documents

l Errors occurred during the inventory process, such as missed inventory, overflow inventory, serial number, incorrect inventory numbers, inaccurate calculations, and errors in conversion of measurement units.

The hidden loss of various thefts.

(3) Ways to avoid inventory losses

Inventory of profit and loss is basically reflected in the loss of goods, which is ultimately caused by employees' negligence in work, lack of responsibility, and strict operation in accordance with regulations. Therefore, to avoid large profit and loss errors in inventory, we must strengthen the cultivation of responsibility and the improvement of business technology for all employees. details as follows:

l Basically strengthen work responsibility

l Strictly control purchase and sales

l The cash register adheres to the three-singing principle.

l Check all kinds of measuring and weighing instruments to ensure accurate measurement.

l Review and control of all links of strong report documents.

l Strengthen various theft prevention activities to reduce the hidden losses caused by it.

5. Other inventory

a. Inventory at the distribution center: The inventory center takes inventory once a month, and other specific regulations are consistent with the store.

b. Annual salary store inventory

c. Daily inventory is performed with reference to the above provisions

d. Expiration inventory

l Inventory preparations;

l During the inventory process, the expiration time of the product must be indicated, and the expiring product will be identified;

l The headquarters uniformly deploys the store manager (team leader, section chief), finance, cashier and headquarters staff from the store to form an inventory team to supervise and inspect the inventory process:

n Comprehensive re-examination of boutique cabinets and small warehouses, with a spot check rate of more than 50%. Store managers such as store managers should assist the department staff to conduct supervision and spot checks; financial personnel are responsible for checking account processing and reviewing inventory tables, cashiers Responsible for entering the cash register in Form C and printing out the cash register slip for review by the store staff.

n After the inventory is completed, Form C is brought back by the staff of the finance department for review to determine the actual inventory of the store.

l All participants participating in the inventory shall sign on Form C. After being signed and confirmed by the inventory team leader and store manager, they may not be changed or re-stocked.

l The profit and loss assessment refers to the implementation of the annual salary system agreement, but within two months after the end of the annual salary system, shortages and reported losses exceeding the specified standard (0.4%) are all deducted from the salary, and the person in charge is punished separately.