外文翻譯--存貨管理控制最佳實(shí)務(wù)

1、<p>　　中文2990字，1756單詞，9800英文字符</p><p><b>　　原文</b></p><p>　　Controls for inventory management best Practices</p><p>　　Material Source: Accounting control best practic

2、es Author: Steven M. Bragg </p><p>　　Overview: An enormous number of advanced systems are involved in the procurement ,handling ,and shipment of inventory ,all of which require different types of con

3、trols .In this chapter ,we discuss control systems for a wide range of system complexities, ranging from paper-based inventory acquisition systems ,through bar-coded tracking systems，cross docking ,pick-to-light systems,

4、 and zone picking ,and on to controls for manufacturing resources planning and just-in-time systems .As usual ,the num</p><p>　　4-1Controls for basic inventory acquisition</p><p>　　This section

5、describes controls over the acquisition of inventory where there is no computerization of the pross.Section4-9,'Controls for Manufacturing Resources Planning, presents a more advanced application in which purchase or

6、ders are generated automatically by the computer system.</p><p>　　The basic acquisition process centers on the purchase order authorization，as shown in Exhibit 4.1,The warehouse issues a renumbered purchase

7、requisition when inventory levees run low ，which is primary authorization for the creation of a multipart purchase order .One copy of purchase order goes back to the warehouse ，where it is compared to a copy of the purch

8、ase requisition to verify completeness ；another copy goes to the accounts payable department for eventual matching to the supplier invoice </p><p>　　The controls noted in the flowchart are described at great

9、er length next ，in sequence from the top of the flowchart to the bottom.</p><p>　　*Warehouse ：Prepare a renumbered purchase requisition .In the absence of a formal inventory management system, the only peop

10、le who know which inventory items are running low are the warehouse staff. They must notify the purchasing department to issue purchase orders for inventory replenishments. To ensure that these requisitions are made in a

11、n orderly manner, only renumbered requisition forms should be used, and preferably they should be issued only by a limited number of warehouse staff. By li</p><p>　　*Purchasing: Prepare a renumbered purchase

12、 order. The primary control over inventory in a basic inventory management system is through the purchases function ,which controls the spigot of inventory flowing into the warehouse, This control can be eliminated for s

13、mall-dollar purchase for fittings and fasteners, which are typically purchased as soon as on-hand quantities reach marked reorder points in their storage bins (visual reorder system).Since the purchase order is the prima

14、ry control over in</p><p>　　*Verify that purchase order matches requisition .Once the warehouse staff receives its copy of the purchase order; it should compare the purchase order to the initiating requisiti

15、on to ensure that the correct items were order. Any incorrect purchase order information should be brought to the attention of the purchasing staff at once.</p><p>　　*Reject unauthorized deliveries, to enfor

16、ce the use of purchase orders for al inventory purchases, the receiving staff should be instructed to reject all deliveries for which there is no accompanying purchase order number.</p><p>　　*Match receipts

17、to purchase order authorization. Once an order is received, the warehouse staff should enter the receiving information into a receiving report and send the receiving report to the accounts payable department for later ma

18、tching to the supplier invoice and purchase order, It should also send a copy of the report to the purchasing department for further analysis.</p><p>　　*Cancel residual purchase order balances. Upon receipt

19、of the receiving report from the receiving department, the purchasing staff compares it to the file of open invoices to determine which orders have not yet been received and which purchase orders with residual amounts ou

20、tstanding can now be cancelled .Otherwise, additional deliveries may arrive well after the date when they were originally needed.</p><p>　　*There-way matching with supplier invoice for payment approval. Upon

21、 receipt of the receiving report, the accounts payable staff matches it to the supplier invoice and authorizing purchase order to determine if the quantity appearing on the supplier invoice matches the amount received an

22、d that the price listed on the supplier invoice matches the price listed on the purchase order. The department pays suppliers based on the results of these matching processes.</p><p>　　The next control is su

23、pplemental to the primary controls just noted for the inventory acquisition process.</p><p>　　*Segregate the purchasing and receiving functions. Anyone ordering supplies should not be allowed to receive it,

24、since that person could eliminate all traces of the initiation order and make off with the inventory .This is normally considered a primary control, but it dose not fit into the actual transaction flow noted earlier in E

25、xhibit 4.1 and so is listed here as a supplemental control.</p><p>　　*Require supervisory approval of purchase orders. If the purchasing staff has a low level of experience ,it may be necessary to require su

26、pervisory approval of all purchase order before they are issued, in order to spot mistake ,This approval may also be useful for large purchasing commitments.</p><p>　　*Inform suppliers that verbal purchase o

27、rders are not accepted. Suppliers will ship deliveries on the basic of verbal authorizations, which circumvents the use of formal purchase orders. To prevent this, periodically issue reminder notices to all suppliers tha

28、t deliveries based on verbal purchase orders will be rejected at the receiving dock.</p><p>　　*Inform suppliers of who can approve purchase orders. If there is a significant perceived risk that purchase orde

29、rs can be forged ,then tell suppliers which purchasing personnel are authorized to approve purchase orders and update this notice whenever the authorization list changes. This control is not heavily used, especially for

30、large purchasing department where the authorization list constantly changes or where there are many suppliers to notify. Usually the risk of purchase order forgery is </p><p>　　4-2 Control for basic inventor

31、y storage and movement</p><p>　　This section describes control for only the most basic inventory management system, where there is no perpetual inventory tracking system in place, no computerization of the i

32、nventory database ,and no formal planning system, such as manufacture resources planning(MRPII)or just-in –time(JIT). When there is no perpetual inventory tracking system in place, the key control tasks of the warehouse

33、staff fall into four categories:</p><p>　　1. Guard the gates .The warehouse staff must ensure that access to inventory is restricted, in order to reduce theft and unauthorized use of inventory .This also mea

34、ns that warehouse staff must accept only properly requisitioned inventory and must conduct a standard receiving review before accepting any inventory.</p><p>　　2. Orderly storage .All on-hand inventories mus

35、t be properly organized, so it can be easily accessed, counted, and requisitioned.</p><p>　　3.Accurate picking ,The production department depends on the warehouse for accurate picking of all items needed for

36、 the production process ,as is also the case for picking of finished goods for delivery to customers.</p><p>　　4. Timely and accurate requisitioning, when there is no computer system or perpetual card file t

37、o indicate when inventory levels are too low, the warehouse staff must use visual reordering systems and frequent inventory inspections to produce timely requisitions for additional stock.</p><p>　　Exhibit 4

38、.2 expands on the general control categories just noted .In the general category of “guarding the gates,” controls include rejecting unauthorized deliveries as well as inspecting ,identifying ,and recording all receipts

39、.The orderly storage goal entails the segregation of customer-owned inventory and the assignment of inventory to specific locations .To achieve the accurate picking goal calls for the use of a source document for picking

40、 ,while the requisitioning target requires the use </p><p>　　The controls noted in the flowchart are described at greater length next, in sequence from the top of the flowchart to the bottom .Also; a few con

41、trols from the last section (concerning requisitions and receiving) are repeated in order to form a complete picture of all required controls.</p><p>　　*Reject unauthorized deliveries .To enforce the use of

42、purchase orders for all inventory purchase, the receiving staff should be instructed to reject all deliveries for which there is no accompanying purchase older number.</p><p>　　*Conduct receiving inspections

43、 with a checklist .The receiving staff is responsible for inspecting all delivered items .if staff members perform only a perfunctory inspection all delivered item .If staff members perform only a perfunctory inspection

44、,then the company is at risk of having accepted goods with a variety of problems .To ensure that a complete inspection is made ,create a receiving checklist describing specific inspection points ,such as timeliness of th

45、e delivery ,quality ,quantity </p><p>　　*Identify and tag all received inventory .Many inventory items are difficult to identify once they have been removed from their shipping containers ,so it is imperativ

46、e to properly identify and tag all received items prior to storage.</p><p>　　*Put away items immediately after receipt .It is difficult for the warehouse staff to determine whether more inventory should be r

47、equisitioned if the inventory is sitting in the receiving area rather than in its designated location. Consequently, a standard part of the receiving procedure should be to put away items as soon after receipt as possibl

48、e.</p><p>　　*Conduct daily reordering review .When there is no perpetual inventory system ,the only way to ensure that sufficient quantities are on hand for expected production levels is to conduct a daily r

49、eview of the inventory and place requisitions if inventory items have fallen below predetermined reorder points.</p><p>　　*Issue pre numbered requisitions to the purchasing department .The warehouse should i

50、ssue only pre numbered requisitions to the purchasing department .By doing so, the warehouse staff can maintain a log of requisition numbers used and thereby determine if any requisitions have been lost in transit to the

51、 purchasing department.</p><p>　　*Verify that purchase order matches requisition, once the warehouse staff receives its copy of purchase order, it should compare the purchase order to the initiating requisit

52、ion to ensure that the correct items were ordered .And incorrect purchase order information should be brought to the attention of the purchasing staff at once.</p><p><b>　　譯文</b></p><p

53、>　　存貨管理控制最佳實(shí)務(wù)</p><p>　　資料來(lái)源:會(huì)計(jì)控制最佳實(shí)務(wù) 作者：斯蒂文.M.布瑞格</p><p>　　概述:存貨的采購(gòu)、處理、和裝運(yùn)過(guò)程涉及很多先進(jìn)的系統(tǒng)，所有這些都需要不同類型的控制措施。本章中，我們談?wù)搹?fù)雜程度不同的系統(tǒng)的控制，包括紙質(zhì)存貨采購(gòu)系統(tǒng)、條形碼跟蹤系統(tǒng)、交叉轉(zhuǎn)運(yùn)、按燈揀貨、分區(qū)揀貨以及制造資源規(guī)劃和實(shí)時(shí)制系統(tǒng)的控制。通常

54、，可以采取的控制措施相當(dāng)多，但有些控制措施可能會(huì)干擾存貨相關(guān)業(yè)務(wù)的運(yùn)行效率。因此，記住企業(yè)必須實(shí)施的是那些降低重大風(fēng)險(xiǎn)所真正必須的控制。</p><p>　　4.1 存貨采購(gòu)基本控制</p><p>　　本節(jié)討論手工存貨采購(gòu)程序的控制。本章第九節(jié)提出了一種更先進(jìn)的應(yīng)用程序，其中采購(gòu)訂單由計(jì)算機(jī)系統(tǒng)自動(dòng)生成。</p><p>　　基本采購(gòu)程序以訂單授權(quán)為中心，如圖4-

55、1所示。當(dāng)庫(kù)存水平低時(shí)，倉(cāng)庫(kù)發(fā)出預(yù)先編號(hào)的請(qǐng)購(gòu)單，這是生成一式多聯(lián)采購(gòu)訂單所需要的主要授權(quán)。采購(gòu)訂單一式五聯(lián)：一聯(lián)返回到倉(cāng)庫(kù)，并與請(qǐng)購(gòu)單副本相比較，以驗(yàn)證其完整性；一聯(lián)給供應(yīng)商；一聯(lián)給應(yīng)付賬款部門以便和供應(yīng)商發(fā)票進(jìn)行核對(duì)；一聯(lián)交貨物驗(yàn)收部門，用于接收即將運(yùn)達(dá)的貨物；一聯(lián)留存采購(gòu)部門。簡(jiǎn)而言之，采購(gòu)訂單通過(guò)不同聯(lián)次向供應(yīng)商、貨物驗(yàn)收部門和付款部門傳遞信息。</p><p>　　下面對(duì)流程圖中的控制自上而下進(jìn)行詳細(xì)描

56、述。</p><p>　?。?）倉(cāng)庫(kù)：填制一份事先編號(hào)的請(qǐng)購(gòu)單。在沒有正式存貨管理系統(tǒng)的情況下，唯一知道哪些存貨庫(kù)存水平低的人就是倉(cāng)庫(kù)員工。他們必須通知采購(gòu)部門發(fā)出采購(gòu)訂單補(bǔ)充庫(kù)存。為了保證采購(gòu)申請(qǐng)有序進(jìn)行，只能使用事先編號(hào)的請(qǐng)購(gòu)單，并且最好是由指定的倉(cāng)庫(kù)員工發(fā)出。通過(guò)限制請(qǐng)購(gòu)單的使用，可以降低多人同時(shí)發(fā)出同一存貨項(xiàng)目請(qǐng)購(gòu)單的可能性。</p><p>　?。?）采購(gòu)部門:填制一份事先編號(hào)的

57、采購(gòu)訂單。在基本存貨管理系統(tǒng)中存貨的主要控制是通過(guò)采購(gòu)職能實(shí)現(xiàn)的，因?yàn)椴少?gòu)部門控制著流入倉(cāng)庫(kù)的存貨數(shù)量。這一控制可能不適用于小配件之類的小額物品，因?yàn)檫@些日常小額物品通常是當(dāng)現(xiàn)有庫(kù)存數(shù)量低于在訂購(gòu)點(diǎn)時(shí)立即進(jìn)行采購(gòu)（目測(cè)再訂購(gòu)系統(tǒng)）。因?yàn)椴少?gòu)訂單是存貨采購(gòu)中的主要控制點(diǎn)，所以應(yīng)將事先編號(hào)的空白采購(gòu)訂單存放在加鎖的柜子里以避免出現(xiàn)偽造的采購(gòu)訂單。</p><p>　?。?）驗(yàn)證采購(gòu)訂單和請(qǐng)購(gòu)單是否相符。倉(cāng)庫(kù)員工收到采

58、購(gòu)訂單副本后，應(yīng)該將采購(gòu)訂單和請(qǐng)購(gòu)單原件進(jìn)行核對(duì)以確保訂單項(xiàng)目的正確性。任何錯(cuò)誤的采購(gòu)訂單信息都應(yīng)該馬上引起采購(gòu)人員的注意。</p><p>　?。?）拒絕接收未經(jīng)授權(quán)的貨物。為了保證所有存貨采購(gòu)都使用采購(gòu)訂單，應(yīng)該要求貨物驗(yàn)收人員拒絕接收所有沒有采購(gòu)訂單號(hào)碼的貨物。</p><p>　?。?）核對(duì)收貨數(shù)量與經(jīng)授權(quán)的采購(gòu)訂單。收到訂單后，倉(cāng)庫(kù)員工應(yīng)該將驗(yàn)收信息填入驗(yàn)收?qǐng)?bào)告中，并將驗(yàn)收?qǐng)?bào)告發(fā)

59、給應(yīng)付賬款部門以便與供應(yīng)商發(fā)票和采購(gòu)訂單進(jìn)行核對(duì)。也應(yīng)該給采購(gòu)部門一聯(lián)驗(yàn)收?qǐng)?bào)告，以便未來(lái)分析時(shí)使用。</p><p>　?。?）取消剩余的采購(gòu)訂單項(xiàng)目。在收到貨物驗(yàn)收部門的貨物驗(yàn)收?qǐng)?bào)告后，采購(gòu)人員將它與未結(jié)發(fā)票文檔相比較，以確定哪些訂單還沒有收到貨物，以及哪些訂單還有部分貨物未收到，剩余部分現(xiàn)在可以取消。否則，在原本需要貨物的日期之后還會(huì)收到貨物。</p><p>　?。?）對(duì)供應(yīng)商發(fā)票進(jìn)

60、行“三方比對(duì)”以獲取付款批準(zhǔn)。收到貨物驗(yàn)收?qǐng)?bào)告后，應(yīng)付賬款人員將其與供應(yīng)商發(fā)票和經(jīng)授權(quán)的采購(gòu)訂單相比較，以確定供應(yīng)商發(fā)票上的數(shù)量與收貨數(shù)量是否相符，以及供應(yīng)商發(fā)票上列示的價(jià)格與采購(gòu)訂單上列示的價(jià)格是否相符，應(yīng)付賬款部門基于上述核對(duì)結(jié)果向供應(yīng)商付款。</p><p>　　下面控制是對(duì)上面說(shuō)明的存貨采購(gòu)程序中主要控制的必要補(bǔ)充:</p><p>　?。?）采購(gòu)和貨物的驗(yàn)收職責(zé)分離。訂購(gòu)貨物的員

61、工都不應(yīng)該再允許其驗(yàn)收該貨物，因?yàn)樗梢韵麥缢胸浳锊少?gòu)原始憑據(jù)并提走存貨。這通常被認(rèn)為是主要控制，但是它不屬于4-1所列示的實(shí)際交易流程，所以作為一個(gè)輔助控制列示在這里。</p><p>　　（2）采購(gòu)訂單應(yīng)經(jīng)主管審批。如果采購(gòu)人員缺乏經(jīng)驗(yàn)，為了防止發(fā)生錯(cuò)誤，在訂單發(fā)出前要求對(duì)所有采購(gòu)訂單進(jìn)行主管審批可能就是必要的。這一審批程序可能對(duì)大額的采購(gòu)承諾也是有利的。</p><p>　?。?）

62、告知供應(yīng)商不要接受口頭的采購(gòu)訂單。供應(yīng)商可能會(huì)基于口頭授權(quán)裝運(yùn)貨物，這就繞過(guò)了正式的采購(gòu)訂單。為了防止發(fā)生這樣的情況，定期給所有供應(yīng)商發(fā)出提醒和通知:基于口頭采購(gòu)訂單的貨物運(yùn)達(dá)時(shí)會(huì)被拒絕。</p><p>　?。?）告知供應(yīng)商誰(shuí)可以審批采購(gòu)訂單。如果采購(gòu)訂單被偽造的風(fēng)險(xiǎn)較高，那么告訴供應(yīng)商哪些采購(gòu)人員有權(quán)審批采購(gòu)訂單，并且當(dāng)授權(quán)發(fā)生變動(dòng)時(shí)及時(shí)通知供應(yīng)商。這一控制不經(jīng)常采用，特別是那些授權(quán)權(quán)限頻繁變動(dòng)或者是需要通知

63、很多供應(yīng)商的大型采購(gòu)部門。通常，并不認(rèn)為采購(gòu)訂單被偽造的風(fēng)險(xiǎn)會(huì)更大。</p><p>　　4.2 存貨儲(chǔ)存和流轉(zhuǎn)基本控制</p><p>　　本節(jié)描述最基本的存貨管理系統(tǒng)的控制。這種系統(tǒng)沒有永續(xù)盤存跟蹤系統(tǒng)，沒有計(jì)算機(jī)化的存貨數(shù)據(jù)庫(kù)，也沒有正式的規(guī)劃制度，例如MRPII和JIT。</p><p>　　沒有永續(xù)盤存跟蹤系統(tǒng)時(shí)，倉(cāng)庫(kù)員工的關(guān)鍵控制任務(wù)可分為四類：<

64、/p><p>　?。?）守住大門。倉(cāng)庫(kù)員工必須確保存貨的存受到嚴(yán)格控制，以減少存貨的偷竊和未經(jīng)授權(quán)使用。這也意味著倉(cāng)庫(kù)員工必須只接收恰當(dāng)請(qǐng)購(gòu)的貨物，而且必須在接收任何貨物之前實(shí)施一套標(biāo)準(zhǔn)的驗(yàn)收檢查。</p><p>　?。?）有序地存儲(chǔ)。所有當(dāng)前的存貨都必須有序存放，以便于存取、計(jì)量和使用。</p><p>　?。?）準(zhǔn)確的挑揀。生產(chǎn)部門依賴生產(chǎn)過(guò)程中需要的所有原材料的

65、準(zhǔn)確挑揀都依賴于倉(cāng)庫(kù)，挑選產(chǎn)成品交付給客戶也是如此。</p><p>　?。?）及時(shí)準(zhǔn)確的請(qǐng)購(gòu)。在沒有計(jì)算機(jī)系統(tǒng)或不斷更新的卡片文件顯示何時(shí)存貨水平過(guò)低的時(shí)候，倉(cāng)庫(kù)員工必須經(jīng)常檢查用于生產(chǎn)的存貨以便及時(shí)請(qǐng)購(gòu)。</p><p>　　圖4-2對(duì)上述一般控制進(jìn)行了擴(kuò)展。在守住大門控制中，控制包括拒絕未經(jīng)授權(quán)送交的貨物和檢查、確認(rèn)、記錄所有接受的貨物。有序儲(chǔ)存的目標(biāo)要求分離客戶所有的存貨以及將存貨

66、分配到特定存儲(chǔ)位置。為了達(dá)到準(zhǔn)確挑揀材料的目標(biāo)，必須根據(jù)原始憑證挑選貨物，而請(qǐng)購(gòu)目標(biāo)要求使用事先編號(hào)的請(qǐng)購(gòu)單和其他相關(guān)憑證。一些輔助控制也有助于達(dá)到控制目標(biāo)。</p><p>　　下面將對(duì)流程圖中提到的控制自上而下進(jìn)行詳細(xì)的描述。另外，為了對(duì)所有必需的控制提供完整印象，在這里也提到了上一節(jié)（關(guān)于請(qǐng)購(gòu)和驗(yàn)收貨物）中的一小部分控制。</p><p>　　（1）拒絕未經(jīng)授權(quán)送達(dá)的貨物。為了保證所

67、有存貨采購(gòu)都使用了采購(gòu)訂單，貨物驗(yàn)收人員必須拒絕所有沒有采購(gòu)訂單號(hào)碼的貨物。</p><p>　?。?）使用檢查清單執(zhí)行貨物驗(yàn)收檢查。貨物驗(yàn)收部門的員工負(fù)責(zé)對(duì)所有貨物進(jìn)行檢查。如果員工執(zhí)行的檢查只是敷衍了事，那么公司面臨接收各種問(wèn)題貨物的風(fēng)險(xiǎn)。為了確保檢查的質(zhì)量，可以編制一份貨物驗(yàn)收檢查清單，該檢查清單描述具體的檢查要點(diǎn)，比如交貨的及時(shí)性、質(zhì)量、數(shù)量和授權(quán)采購(gòu)訂單號(hào)碼的存在性。貨物驗(yàn)收人員應(yīng)在檢查清單上每個(gè)項(xiàng)目上

68、簽名，然后將其記錄在日常收貨報(bào)告中。</p><p>　　（3）識(shí)別和標(biāo)記所有收到的貨物。貨物搬出集裝箱之后， 很多都很難識(shí)別，因此，在存儲(chǔ)貨物之前需要正確識(shí)別所有收到的貨物并貼上標(biāo)簽。</p><p>　?。?）收到貨物后立即整理并存放。如果存貨沒有放置在指定地點(diǎn)而只是放置在收貨地點(diǎn)，那么倉(cāng)庫(kù)員工很難確定各種存貨的實(shí)際庫(kù)存量。因此貨物驗(yàn)收程序的一個(gè)標(biāo)準(zhǔn)組成部分就是貨物驗(yàn)收后盡快將其整理并

69、存放在指定存儲(chǔ)位置。</p><p>　　（5）每天進(jìn)行再訂貨檢查。未采用永續(xù)盤存系統(tǒng)時(shí)，確保現(xiàn)有的存貨數(shù)量足以滿足生產(chǎn)需要的唯一辦法是每天進(jìn)行存貨檢查，當(dāng)庫(kù)存數(shù)量低于再訂貨點(diǎn)時(shí)，發(fā)出請(qǐng)購(gòu)單。</p><p>　?。?）將事先編號(hào)的請(qǐng)購(gòu)單送達(dá)采購(gòu)部門。倉(cāng)庫(kù)應(yīng)該只發(fā)送事先編號(hào)的請(qǐng)購(gòu)單給采購(gòu)部門。因此，倉(cāng)庫(kù)員工應(yīng)該保留一份已使用請(qǐng)購(gòu)單號(hào)碼日志，以確定請(qǐng)購(gòu)單在送達(dá)采購(gòu)部門過(guò)程中是否有丟失。<