1. Inventory count: including raw materials, materials, work in progress, finished products, parts maintenance materials, external processing materials, wastes, etc.
2. Financial inventory: including cash, bills, securities, lease contracts, etc.
3. Inventory of other properties: including fixed assets, custody assets and custody items.
(1) Fixed assets: including land, buildings, machinery and equipment, transportation equipment, production equipment and other buyers of capital expenditures.
(2) Custody assets: sporadic equipment belonging to the nature of fixed assets but listed as expenses.
(3) storage: items purchased at cost.
Second, the inventory method
1, mid-year and year-end inventory www.236 1.net
(1) Inventory: The production department and the finance department will conduct a comprehensive inventory at the end of the year (mid-year).
(2) Finance: The finance department takes stock by itself.
(3) Other properties: The management department and the finance department will conduct a comprehensive inventory at the end of the year (mid-year).
2. Inventory at the end of the month
At the end of each month, the production department and the finance department will make a comprehensive inventory of all inventories (key inventory can be taken for those with more varieties).
3. Mid-month inspection
After notifying the heads of relevant departments, the Finance Department will conduct random sampling inventory together with the Management Department.
Three. Tasks and responsibilities of personnel
1. Director: The general manager is the chief commander in charge of inventory work, supervising inventory work and making decisions on abnormal matters.
2. Main person in charge: the person in charge of each relevant department is responsible for organizing and coordinating the actual inventory.
3. Inventory supervisor: the general manager's office designates the inventory supervisor or the supervisor of relevant department to be responsible for inventory supervision.
4. Counting personnel: the person designated by the person in charge of the relevant department or the property custodian is responsible for counting the quantity.
5. Meeting personnel: assigned by the Finance Department (supported by the indirect department when there are insufficient personnel), responsible for meeting records, checking with the stocktakers in sections and confirming the data work.
6. Coordinator: Designated by the person in charge of the relevant department, responsible for handling and sorting the materials during the inventory.
7, a specific project monthly inventory and irregular inventory work, should also set up inventory, will point people, their responsibilities are the same.
8. Supervisor: appointed by the general manager's office.
Fourth, the preparation before the inventory
1. The management department prepares the instruments to be counted in advance, and the required inventory list is prepared by the finance department.
2, inventory stacking, should strive to be neat, centralized, classified, and put signs.
3. Cash, securities and lease contracts, etc. , should be sorted and listed by category.
4. All property cards should be prepared in advance according to the serial number of inventory.
5. All financial books should be registered before the inventory. If it cannot be completed due to special reasons, the Finance Department shall use the Balance Adjustment Form in duplicate to adjust the book number to the correct book balance. The second copy shall be kept by the Finance Department and the first copy shall be sent to the Management Department.
6. Raw materials and materials that have been received during the inventory period but have not been correctly accounted for shall be stored separately and identified.
Five, year-end (mid-year) comprehensive inventory
1. The Finance Department issues an inventory notice after being approved by the general manager, and is responsible for calling the heads of relevant departments to hold an inventory coordination meeting, drawing up an inventory plan and handling the inventory work within a time limit.
2. During the inventory period, except for emergency materials, the receipt and delivery of materials shall be suspended. For the picking of materials required by each workshop during the inventory period, it is not necessary to move, but it must be marked.
3. When taking inventory, the participants should make detailed records in the Inventory Statistics Table according to the actual inventory situation of the inventory personnel, and take inventory once in each section. The correct ones should be signed by each other on the table for confirmation. If there is any difference, it must be recalculated. After the inventory is completed, the inventory keeper shall prepare an inventory table according to the inventory statistics table and submit it to the financial department for review.