存货管理中英文对照外文翻译文献.docx

存货管理中英文对照外文翻译文献.docx

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存货管理中英文对照外文翻译文献

中英文对照外文翻译文献

（文档含英文原文和中文翻译）

原文:

ControlsforinventorymanagementbestPractices

MaterialSource:

AccountingcontrolbestpracticesAuthor:

StevenM.Bragg

Overview:

Anenormousnumberofadvancedsystemsareinvolvedintheprocurement,handling,andshipmentofinventory,allofwhichrequiredifferenttypesofcontrols.Inthischapter,wediscusscontrolsystemsforawiderangeofsystemcomplexities,rangingfrompaper-basedinventoryacquisitionsystems,throughbar-codedtrackingsystems，crossdocking,pick-to-lightsystems,andzonepicking,andontocontrolsformanufacturingresourcesplanningandjust-in-timesystems.Asusual,thenumberofcontrolsthatcouldbeinstalledmayappeartobeoppressivelylarge,andcouldcertainlyinterferewiththeefficientrunningofinventory-relatedactivities.Consequently,alwaysbemindfuloftheneedtoinstallonlythosecontrolsthataretrulynecessarytothemitigationofsignificantrisks.

4-1Controlsforbasicinventoryacquisition

Thissectiondescribescontrolsovertheacquisitionofinventorywherethereisnocomputerizationofthepross.Section4-9,'ControlsforManufacturingResourcesPlanning,presentsamoreadvancedapplicationinwhichpurchaseordersaregeneratedautomaticallybythecomputersystem.

Thebasicacquisitionprocesscentersonthepurchaseorderauthorization，asshowninExhibit4.1,Thewarehouseissuesarenumberedpurchaserequisitionwheninventoryleveesrunlow，whichisprimaryauthorizationforthecreationofamultipartpurchaseorder.Onecopyofpurchaseordergoesbacktothewarehouse，whereitiscomparedtoacopyofthepurchaserequisitiontoverifycompleteness；anothercopygoestotheaccountspayabledepartmentforeventualmatchingtothesupplierinvoice.Afourthcopyissenttothereceivingdepartment，whereitisusedtoacceptincomingdeliveries，whileafifthcopyisretainedinthepurchasingdepartment.Inshort,variouscopiesofthepurchaseorderdriveorderstosuppliers,receiving,andpayment.

Thecontrolsnotedintheflowchartaredescribedatgreaterlengthnext，insequencefromthetopoftheflowcharttothebottom.

*Warehouse：

Preparearenumberedpurchaserequisition.Intheabsenceofaformalinventorymanagementsystem,theonlypeoplewhoknowwhichinventoryitemsarerunninglowarethewarehousestaff.Theymustnotifythepurchasingdepartmenttoissuepurchaseordersforinventoryreplenishments.Toensurethattheserequisitionsaremadeinanorderlymanner,onlyrenumberedrequisitionformsshouldbeused,andpreferablytheyshouldbeissuedonlybyalimitednumberofwarehousestaff.Bylimitingtheiruse,itislesslikelythatmultiplepeoplewillissuearequisitionforthesameinventoryitem.

*Purchasing:

Preparearenumberedpurchaseorder.Theprimarycontroloverinventoryinabasicinventorymanagementsystemisthroughthepurchasesfunction,whichcontrolsthespigotofinventoryflowingintothewarehouse,Thiscontrolcanbeeliminatedforsmall-dollarpurchaseforfittingsandfasteners,whicharetypicallypurchasedassoonason-handquantitiesreachmarkedreorderpointsintheirstoragebins（visualreordersystem）.Sincethepurchaseorderistheprimarycontroloverinventorypurchases,youcanavoidfakepurchaseordersbyusingrenumberedformsthatarestoredinalockedcabinet.

*Verifythatpurchaseordermatchesrequisition.Oncethewarehousestaffreceivesitscopyofthepurchaseorder;itshouldcomparethepurchaseordertotheinitiatingrequisitiontoensurethatthecorrectitemswereorder.Anyincorrectpurchaseorderinformationshouldbebroughttotheattentionofthepurchasingstaffatonce.

*Rejectunauthorizeddeliveries,toenforcetheuseofpurchaseordersforalinventorypurchases,thereceivingstaffshouldbeinstructedtorejectalldeliveriesforwhichthereisnoaccompanyingpurchaseordernumber.

*Matchreceiptstopurchaseorderauthorization.Onceanorderisreceived,thewarehousestaffshouldenterthereceivinginformationintoareceivingreportandsendthereceivingreporttotheaccountspayabledepartmentforlatermatchingtothesupplierinvoiceandpurchaseorder,Itshouldalsosendacopyofthereporttothepurchasingdepartmentforfurtheranalysis.

*Cancelresidualpurchaseorderbalances.Uponreceiptofthereceivingreportfromthereceivingdepartment,thepurchasingstaffcomparesittothefileofopeninvoicestodeterminewhichordershavenotyetbeenreceivedandwhichpurchaseorderswithresidualamountsoutstandingcannowbecancelled.Otherwise,additionaldeliveriesmayarrivewellafterthedatewhentheywereoriginallyneeded.

*There-waymatchingwithsupplierinvoiceforpaymentapproval.Uponreceiptofthereceivingreport,theaccountspayablestaffmatchesittothesupplierinvoiceandauthorizingpurchaseordertodetermineifthequantityappearingonthesupplierinvoicematchestheamountreceivedandthatthepricelistedonthesupplierinvoicematchesthepricelistedonthepurchaseorder.Thedepartmentpayssuppliersbasedontheresultsofthesematchingprocesses.

Thenextcontrolissupplementaltotheprimarycontrolsjustnotedfortheinventoryacquisitionprocess.

*Segregatethepurchasingandreceivingfunctions.Anyoneorderingsuppliesshouldnotbeallowedtoreceiveit,sincethatpersoncouldeliminatealltracesoftheinitiationorderandmakeoffwiththeinventory.Thisisnormallyconsideredaprimarycontrol,butitdosenotfitintotheactualtransactionflownotedearlierinExhibit4.1andsoislistedhereasasupplementalcontrol.

*Requiresupervisoryapprovalofpurchaseorders.Ifthepurchasingstaffhasalowlevelofexperience,itmaybenecessarytorequiresupervisoryapprovalofallpurchaseorderbeforetheyareissued,inordertospotmistake,Thisapprovalmayalsobeusefulforlargepurchasingcommitments.

*Informsuppliersthatverbalpurchaseordersarenotaccepted.Supplierswillshipdeliveriesonthebasicofverbalauthorizations,whichcircumventstheuseofformalpurchaseorders.Topreventthis,periodicallyissueremindernoticestoallsuppliersthatdeliveriesbasedonverbalpurchaseorderswillberejectedatthereceivingdock.

*Informsuppliersofwhocanapprovepurchaseorders.Ifthereisasignificantperceivedriskthatpurchaseorderscanbeforged,thentellsupplierswhichpurchasingpersonnelareauthorizedtoapprovepurchaseordersandupdatethisnoticewhenevertheauthorizationlistchanges.Thiscontrolisnotheavilyused,especiallyforlargepurchasingdepartmentwheretheauthorizationlistconstantlychangesorwheretherearemanysupplierstonotify.Usuallytheriskofpurchaseorderforgeryisnotperceivedtothatlarge.

4-2Controlforbasicinventorystorageandmovement

Thissectiondescribescontrolforonlythemostbasicinventorymanagementsystem,wherethereisnoperpetualinventorytrackingsysteminplace,nocomputerizationoftheinventorydatabase,andnoformalplanningsystem,suchasmanufactureresourcesplanning（MRPII）orjust-in–time（JIT）.Whenthereisnoperpetualinventorytrackingsysteminplace,thekeycontroltasksofthewarehousestafffallintofourcategories:

1.Guardthegates.Thewarehousestaffmustensurethataccesstoinventoryisrestricted,inordertoreducetheftandunauthorizeduseofinventory.Thisalsomeansthatwarehousestaffmustacceptonlyproperlyrequisitionedinventoryandmustconductastandardreceivingreviewbeforeacceptinganyinventory.

2.Orderlystorage.Allon-handinventoriesmustbeproperlyorganized,soitcanbeeasilyaccessed,counted,andrequisitioned.

3.Accuratepicking,Theproductiondepartmentdependsonthewarehouseforaccuratepickingofallitemsneededfortheproductionprocess,asisalsothecaseforpickingoffinishedgoodsfordeliverytocustomers.

4.Timelyandaccuraterequisitioning,whenthereisnocomputersystemorperpetualcardfiletoindicatewheninventorylevelsaretoolow,thewarehousestaffmustusevisualreorderingsystemsandfrequentinventoryinspectionstoproducetimelyrequisitionsforadditionalstock.

Exhibit4.2expandsonthegeneralcontrolcategoriesjustnoted.Inthegeneralcategoryof“guardingthegates,”controlsincluderejectingunauthorizeddeliveriesaswellasinspecting,identifying,andrecordingallreceipts.Theorderlystoragegoalentailsthesegregationofcustomer-ownedinventoryandtheassignmentofinventorytospecificlocations.Toachievetheaccuratepickinggoalcallsfortheuseofasourcedocumentforpicking,whiletherequisitioningtargetrequirestheuseofprenumberedrequisitionsanddocumentmatching.Anumberofsupplementcontrolsalsobolsterthecontroltargets.

Thecontrolsnotedintheflowchartaredescribedatgreaterlengthnext,insequencefromthetopoftheflowcharttothebottom.Also;afewcontrolsfromthelastsection（concerningrequisitionsandreceiving）arerepeatedinordertoformacompletepictureofallrequiredcontrols.

*Rejectunauthorizeddeliveries.Toenforcetheuseofpurchaseordersforallinventorypurchase,thereceivingstaffshouldbeinstructedtorejectalldeliveriesforwhichthereisnoaccompanyingpurchaseoldernumber.

*Conductreceivinginspectionswithachecklist.Thereceivingstaffisresponsibleforinspectingalldelivereditems.ifstaffmembersperformonlyaperfunctoryinspectionalldelivereditem.Ifstaffmembersperformonlyaperfunctoryinspection,thenthecompanyisatriskofhavingacceptedgoodswithavarietyofproblems.Toensurethatacompleteinspectionismade,createareceivingchecklistdescribingspecificinspectionpoints,suchastimelinessofthedelivery,quality,quantity,and