1、 1 外文翻译 原文 Controls for inventory management best Practices Material Source: Accounting control best practices Author: Steven M. Bragg Overview: An enormous number of advanced systems are involved in the procurement ,handling ,and shipment of inventory ,all of which require different types of contro
2、ls .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, and zone picking ,and on to controls for manufacturing resources planning and jus
3、t-in-time systems .As usual ,the number of controls that could be installed may appear to be oppressively large ,and could certainly interfere with the efficient running of inventory-related activities .Consequently ,always be mindful of the need to install only those controls that are truly necessa
4、ry to the mitigation of significant risks. 4-1Controls for basic inventory acquisition This section 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 wh
5、ich purchase orders are generated automatically by the computer system. The basic acquisition process centers on the purchase order authorization， as shown in Exhibit 4.1,The warehouse issues a renumbered purchase requisition when inventory levees run low ， which is primary authorization for the cre
6、ation of a multipart purchase order .One copy of purchase order goes back to the warehouse ，where it is compared to a copy of the purchase requisition to verify completeness ；another copy goes to the accounts payable department for eventual matching to the supplier invoice .A fourth copy is sent to
7、the receiving department ， where it is used to accept incoming deliveries， while a fifth copy is retained in the purchasing department .In short ,various copies of the purchase order drive orders to suppliers ,receiving ,and payment. The controls noted in the flowchart are described at greater lengt
8、h next ， in 2 sequence from the top of the flowchart to the bottom. *Warehouse ： Prepare a renumbered purchase requisition .In the absence of a formal inventory management system, the only people who know which inventory items are running low are the warehouse staff. They must notify the purchasing
9、department to issue purchase orders for inventory replenishments. To ensure that these requisitions are made in an orderly manner, only renumbered requisition forms should be used, and preferably they should be issued only by a limited number of warehouse staff. By limiting their use, it is less lik
10、ely that multiple people will issue a requisition for the same inventory item. *Purchasing: Prepare a renumbered purchase 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 wareho
11、use, This control can be eliminated for small-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 primary control over inventory purchases,you
12、 can avoid fake purchase orders by using renumbered forms that are stored in a locked cabinet. *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 requisition to ensure that the corr
13、ect items were order. Any incorrect purchase order information should be brought to the attention of the purchasing staff at once. *Reject unauthorized deliveries, to enforce the use of purchase orders for al inventory purchases, the receiving staff should be instructed to reject all deliveries for
14、which there is no accompanying purchase order number. *Match receipts 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 matching to
15、the supplier invoice and purchase order, It should also send a copy of the report to the purchasing department for further analysis. *Cancel residual purchase order balances. Upon receipt of the receiving report from the receiving department, the purchasing staff compares it to the file of open invo
16、ices to determine which orders have not yet been received and which purchase orders with residual amounts outstanding can now be cancelled .Otherwise, additional deliveries may arrive well after the date when they were originally 3 needed. *There-way matching with supplier invoice for payment approv
17、al. Upon 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 and that the price listed on the supplier invoice matches the price listed
18、 on the purchase order. The department pays suppliers based on the results of these matching processes. The next control is supplemental to the primary controls just noted for the inventory acquisition process. *Segregate the purchasing and receiving functions. Anyone ordering supplies should not be
19、 allowed to receive it, 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 Exhibit 4.1 and so is listed here as a supplemental contr
20、ol. *Require supervisory approval of purchase orders. If the purchasing staff has a low level of experience ,it may be necessary to require supervisory approval of all purchase order before they are issued, in order to spot mistake ,This approval may also be useful for large purchasing commitments.
21、*Inform suppliers that verbal purchase orders 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 that deliveries based on verbal purchase or
22、ders will be rejected at the receiving dock. *Inform suppliers of who can approve purchase orders. If there is a significant perceived risk that purchase orders can be forged ,then tell suppliers which purchasing personnel are authorized to approve purchase orders and update this notice whenever the
23、 authorization list changes. This control is not heavily used, especially for 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 not perceived to that large. 4-2 Control for basic inve
24、ntory storage and movement 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 inventory database ,and no formal planning system, such as manufacture resources planning(MRPII)or
25、just-in time(JIT). When there is no 4 perpetual inventory tracking system in place, the key control tasks of the warehouse staff fall into four categories: 1. Guard the gates .The warehouse staff must ensure that access to inventory is restricted, in order to reduce theft and unauthorized use of inv
26、entory .This also means that warehouse staff must accept only properly requisitioned inventory and must conduct a standard receiving review before accepting any inventory. 2. Orderly storage .All on-hand inventories must be properly organized, so it can be easily accessed, counted, and requisitioned
27、. 3.Accurate picking ,The production department depends on the warehouse for accurate picking of all items needed for the production process ,as is also the case for picking of finished goods for delivery to customers. 4. Timely and accurate requisitioning, when there is no computer system or perpet
28、ual card file to 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. Exhibit 4.2 expands on the general control categories just noted .In the general category of “gu
29、arding the gates,” controls include rejecting unauthorized deliveries as well as inspecting ,identifying ,and recording all receipts .The orderly storage goal entails the segregation of customer-owned inventory and the assignment of inventory to specific locations .To achieve the accurate picking go
30、al calls for the use of a source document for picking ,while the requisitioning target requires the use of pre numbered requisitions and document matching .A number of supplement controls also bolster the control targets. The controls noted in the flowchart are described at greater length next, in s
31、equence from the top of the flowchart to the bottom .Also; a few controls from the last section (concerning requisitions and receiving) are repeated in order to form a complete picture of all required controls. *Reject unauthorized deliveries .To enforce the use of purchase orders for all inventory
32、purchase, the receiving staff should be instructed to reject all deliveries for which there is no accompanying purchase older number. *Conduct receiving inspections with a checklist .The receiving staff is responsible for inspecting all delivered items .if staff members perform only a perfunctory in
33、spection all delivered item .If staff members perform only a perfunctory inspection ,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 5 checklist describing specific inspection points ,such as timeliness
34、 of the delivery ,quality ,quantity ,and the presence of an authorizing purchase order number .Require the receiving staff to initial each item on the receiving checklist and then file it with the daily receiving report. *Identify and tag all received inventory .Many inventory items are difficult to
35、 identify once they have been removed from their shipping containers ,so it is imperative to properly identify and tag all received items prior to storage. *Put away items immediately after receipt .It is difficult for the warehouse staff to determine whether more inventory should be requisitioned i
36、f 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 possible. *Conduct daily reordering review .When there is no perpetual inventory system ,the only way
37、 to ensure that sufficient quantities are on hand for expected production levels is to conduct a daily review of the inventory and place requisitions if inventory items have fallen below predetermined reorder points. *Issue pre numbered requisitions to the purchasing department .The warehouse should
38、 issue 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 purchasing department. *Verify that purchase order matches requisition, once
39、the warehouse staff receives its copy of purchase order, it should compare the purchase order to the initiating requisition 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. 6 译文 存货管理控制最佳实务 资料来源
40、 :会计控制最佳实务 作者：斯蒂文 .M.布瑞格 概述 :存货的采购、处理、和装运过程涉及很多先进的系统，所有这些都需要不 同类型的控制措施。本章中，我们谈论复杂程度不同的系统的控制，包括纸质存货采购系统、条形码跟踪系统、交叉转运、按灯拣货、分区拣货以及制造资源规划和实时制系统的控制。通常，可以采取的控制措施相当多，但有些控制措施可能会干扰存货相关业务的运行效率。因此，记住企业必须实施的是那些降低重大风险所真正必须的控制。 4.1 存货采购基本控制 本节讨论手工存货采购程序的控制。本章第九节提出了一种更先进的应用程序，其中采购订单由计算机系统自动生成。 基本采购程序以订单授权为中心，如图 4-
41、1 所示。当库存水平低时，仓库发出预先编 号的请购单，这是生成一式多联采购订单所需要的主要授权。采购订单一式五联：一联返回到仓库，并与请购单副本相比较，以验证其完整性；一联给供应商；一联给应付账款部门以便和供应商发票进行核对；一联交货物验收部门，用于接收即将运达的货物；一联留存采购部门。简而言之，采购订单通过不同联次向供应商、货物验收部门和付款部门传递信息。 下面对流程图中的控制自上而下进行详细描述。 （ 1） 仓库：填制一份事先编号的请购单。在没有正式存货管理系统的情况下，唯一知道哪些存货库存水平低的人就是仓库员工。他们必须通知采购部门发出采购订单补 充库存。为了保证采购申请有序进行，只能使
42、用事先编号的请购单，并且最好是由指定的仓库员工发出。通过限制请购单的使用，可以降低多人同时发出同一存货项目请购单的可能性。 （ 2） 采购部门 :填制一份事先编号的采购订单。在基本存货管理系统中存货的主要控制是通过采购职能实现的，因为采购部门控制着流入仓库的存货数量。这一控制可能不适用于小配件之类的小额物品，因为这些日常小额物品通常是当现有库存数量低于在订购点时立即进行采购（目测再订购系统）。因为采购订单是存货采购中的主要控制点，所以应将事先编号的空白采购订单存放在加锁的柜 子里以避免出现伪造的采购订单。 （ 3） 验证采购订单和请购单是否相符。仓库员工收到采购订单副本后，应7 该将采购订单和
43、请购单原件进行核对以确保订单项目的正确性。任何错误的采购订单信息都应该马上引起采购人员的注意。 （ 4） 拒绝接收未经授权的货物。为了保证所有存货采购都使用采购订单，应该要求货物验收人员拒绝接收所有没有采购订单号码的货物。 （ 5） 核对收货数量与经授权的采购订单。收到订单后，仓库员工应该将验收信息填入验收报告中，并将验收报告发给应付账款部门以便与供应商发票和采购订单进行核对。也应该给采购部门一联验收报告 ，以便未来分析时使用。 （ 6） 取消剩余的采购订单项目。在收到货物验收部门的货物验收报告后，采购人员将它与未结发票文档相比较，以确定哪些订单还没有收到货物，以及哪些订单还有部分货物未收到，
44、剩余部分现在可以取消。否则，在原本需要货物的日期之后还会收到货物。 （ 7） 对供应商发票进行“三方比对”以获取付款批准。收到货物验收报告后，应付账款人员将其与供应商发票和经授权的采购订单相比较，以确定供应商发票上的数量与收货数量是否相符，以及供应商发票上列示的价格与采购订单上列示的价格是否相符，应付账款部门基于上述核对结果向供 应商付款。 下面控制是对上面说明的存货采购程序中主要控制的必要补充 : （ 1） 采购和货物的验收职责分离。订购货物的员工都不应该再允许其验收该货物，因为他可以消灭所有货物采购原始凭据并提走存货。这通常被认为是主要控制，但是它不属于 4-1 所列示的实际交易流程，所以
45、作为一个辅助控制列示在这里。 （ 2） 采购订单应经主管审批。如果采购人员缺乏经验，为了防止发生错误，在订单发出前要求对所有采购订单进行主管审批可能就是必要的。这一审批程序可能对大额的采购承诺也是有利的。 （ 3） 告知供应商不要接受口头的采购订单。供应商可能会 基于口头授权装运货物，这就绕过了正式的采购订单。为了防止发生这样的情况，定期给所有供应商发出提醒和通知 :基于口头采购订单的货物运达时会被拒绝。 （ 4） 告知供应商谁可以审批采购订单。如果采购订单被伪造的风险较高，那么告诉供应商哪些采购人员有权审批采购订单，并且当授权发生变动时及时通知供应商。这一控制不经常采用，特别是那些授权权限频
46、繁变动或者是需要通知很多供应商的大型采购部门。通常，并不认为采购订单被伪造的风险会更大。 4.2 存货储存和流转基本控制 本节描述最基本的存货管理系统的控制。这种系统没有永续盘存跟踪 系统，没有计算机化的存货数据库，也没有正式的规划制度，例如 MRPII 和 JIT。 没有永续盘存跟踪系统时，仓库员工的关键控制任务可分为四类： 8 （ 1） 守住大门。仓库员工必须确保存货的存受到严格控制，以减少存货的偷窃和未经授权使用。这也意味着仓库员工必须只接收恰当请购的货物，而且必须在接收任何货物之前实施一套标准的验收检查。 （ 2） 有序地存储。所有当前的存货都必须有序存放，以便于存取、计量和使用。 （
47、 3） 准确的挑拣。生产部门依赖生产过程中需要的所有原材料的准确挑拣都依赖于仓库，挑选产成品交付给客户也是如此。 （ 4） 及时准确的请购。在没有计算机系统或不断更新的卡片文件显示何时存货水平过低的时候，仓库员工必须经常检查用于生产的存货以便及时请购。 图 4-2 对上述一般控制进行了扩展。在守住大门控制中，控制包括拒绝未经授权送交的货物和检查、确认、记录所有接受的货物。有序储存的目标要求分离客户所有的存货以及将存货分配到特定存储位置。为了达到准确挑拣材料的目标，必须根据原始凭证挑选货物，而请购目标要求使用事先编号的请购单和其他相关凭证。一些辅助控制也有助于达到控制目标。 下面将对流程图中提到
48、的控制自上而下进行详细的描述。另外，为 了对所有必需的控制提供完整印象，在这里也提到了上一节（关于请购和验收货物）中的一小部分控制。 （ 1） 拒绝未经授权送达的货物。为了保证所有存货采购都使用了采购订单，货物验收人员必须拒绝所有没有采购订单号码的货物。 （ 2） 使用检查清单执行货物验收检查。货物验收部门的员工负责对所有货物进行检查。如果员工执行的检查只是敷衍了事，那么公司面临接收各种问题货物的风险。为了确保检查的质量，可以编制一份货物验收检查清单，该检查清单描述具体的检查要点，比如交货的及时性、质量、数量和授权采购订单号码的存在性。货物验收人员应在检 查清单上每个项目上签名，然后将其记录在
49、日常收货报告中。 （ 3） 识别和标记所有收到的货物。货物搬出集装箱之后， 很多都很难识别，因此，在存储货物之前需要正确识别所有收到的货物并贴上标签。 （ 4） 收到货物后立即整理并存放。如果存货没有放置在指定地点而只是放置在收货地点，那么仓库员工很难确定各种存货的实际库存量。因此货物验收程序的一个标准组成部分就是货物验收后尽快将其整理并存放在指定存储位置。 （ 5） 每天进行再订货检查。未采用永续盘存系统时，确保现有的存货数量足以满足生产需要的唯一办法是每天进行存货检查，当库存数 量低于再订货点时，发出请购单。 （ 6） 将事先编号的请购单送达采购部门。仓库应该只发送事先编号的请购9 单给采购部门。因此，仓库员工应该保留一份已使用请购单号码日志，以确定请购单在送达采购部门过程中是否有丢失。 （ 7） 验证采购订单和请购单是否相符。仓库员工收到采购订单副本后，应该立即将采购订单与请购单原件相比较，以确保订购货物的正确性。任何不正确的采购订单信息都应该立即引起采购人员的注意。
