The main control measures for enterprise inventory management include the following five aspects.
① Before obtaining inventory, a material procurement budget table should be prepared, and comprehensive consideration should be given to factors such as the production and operation needs of the enterprise and market supply and demand, to formulate a scientific and reasonable procurement plan to avoid inventory backlogs or shortages and ensure that the inventory is in the best state.
② During the acceptance of goods into the warehouse, attention should be paid to checking whether the quantity, quality, specifications and other information of the goods are consistent. Goods that have passed the acceptance inspection should be put into the warehouse and registered. Goods that do not meet the acceptance conditions should be returned and exchanged in a timely manner. The warehouse registration should be true, complete and detailed, and regular account reconciliation should be carried out with relevant departments to ensure that the data is correct.
③ During the warehousing and storage process, attention should be paid to whether the storage environment and storage methods are appropriate, whether the supervision is strict, whether the inventory flow has handled relevant procedures and records, etc., and it is also necessary to avoid damage and deterioration of goods, depreciation of value, inexplicable inventory losses and gains, etc.
④In the process of inventory outbound delivery, an inventory outbound delivery system should be established to make it clear that inventory outbound delivery should be subject to application, authorization, approval and other processes before delivery, and the inventory outbound delivery information should be registered. The outbound delivery registration should be true, complete and detailed, and regular account reconciliation should be conducted with relevant departments to ensure that the data is correct.
⑤In the process of inventory check and verification, enterprises should regularly organize inventory checks, which can be in the form of sampling inventory checks or comprehensive inventory checks or a combination of the two, and formulate a detailed inventory check system and a detailed inventory check plan. The plan should clearly specify the person in charge of the inventory check, the participants, the time, the location, the name, variety, quantity, storage status and other information of the inventory check; verify whether the actual quantity of the inventory is consistent with the book data through regular inventory checks. If it is inconsistent, it is necessary to find out the reasons, implement the responsibilities, and then report the loss and profit.