Consigned Goods Management Procedure代销商品管理程序.docx
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Consigned Goods Management Procedure代销商品管理程序.docx
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ConsignedGoodsManagementProcedure代销商品管理程序
CONSIGNEDGOODS
MANAGEMENTPROCEDURE
代销商品管理程序
OrganizationsAffected:
AllstoresinCarrefourChina,MD/CCU/MU,JVAccounting,MIM
PeriodicComplianceChecking:
InternalControllers,MD/CCU/MUManager,BoucleCompleteManager,NationalAccounting-ReportingManager,NationalBusinessControllingManager,CFO
ProcedureOrganizedBy:
Finance/Procedure,BoucleComplete
ApprovedBy:
CFO
Version:
FBC/V2.0(CancelledV1.3-Feb2003)
EffectiveDate:
Jan31,2007
DateValidated:
Jan30,2007
CONTENTS
1.Objective目标
2.ApplicationScope适用范围
3.TheDefinitionandPrincipleofConsignedGoods
代销商品的定义和原则
4.ConsignedGoodsContractandInformationMaintenanceinNSA++
代销商品合同以及NSA++代销模块信息维护
5.ConsignedGoodsReceiving
代销商品收货
6.SaleofConsignedGoods
代销商品销售
7.ReturnConsignedGoodstoSupplier
代销商品退货给供应商
8.Movein/outoftheAssetsofConsignedGoodsSuppliers
代销商品供应商资产进/退场
9.PurchaseOrderingandReceivingReportforConsignedGoods
代销商品补定单和补收货
10.StockAdjustment库存调整
11.FlowChart流程图
12.Attachments附件
Att1:
AdjustmentApplicationFormforConsignedGoods代销调整申清单
Att2:
ConsignedGoodsRegistrationBook收货区代销商品收/退货登记表
Att3:
RegistrationFormforsuppliers’AssetsInandOut供应商资产进出店登记表
Att4:
DifferenceFollowupSheet差异跟踪表
Att5:
MIMAdjustmentRules票据中心调整原则
1.Objective
Thisprocedureisdocumentedtostandardizethemanagementprocessforconsignedgoods,clarifyresponsibilitiesandworkingflowforrelateddepartments,controlthecostandreducetheloss.
2.ApplicationScope
ThisprocedureappliestothemanagementofallconsignedgoodsinallstoresinCarrefourChina.
3.TheDefinitionandPrincipleofConsignedGoods
∙ConsignedgoodsaretheitemswhosepropertyownedbysuppliersandCarrefourareentrustedtosellthegoodsanddeductthecommissioninproportiontotherealsalesinaccordancewiththecontract.
∙ConsignedgoodsaredisplayedbysupplierinCarrefoursalesareaandsoldbysupplier.
∙CarrefourdoesnotorderconsignedgoodsthroughP4systembeforethesale.Carrefourdoesnotneedtomanagethestockforconsignedgoods.
∙However,inordertoensureanaccuracyofthetheoreticalstockbasedontheactualsalesreport,Carrefourneedstomakeuppurchaseorderingandreceivingprocessforconsignedgoodsaftersales.
∙Theturnoverofconsignedgoodshastobeincludedintothetotalsalesofcommercialdepartments.
∙Thegrossmarginofconsignedgoodshastobecalculatedbasedontheconditionsonthecontract.
4.ConsignedGoodsContractandInformationMaintenanceinNSA++
∙OnlyMD/CCU/MUhastherighttonegotiateandsignthecontractwithconsignedgoodssuppliers.AllthecontractsforconsignedgoodsarekeptbyMBC/CCUBC.
∙It’sforbiddenthatonesuppliercodeforbothconsignedgoodsandnormalgoods.Negotiatorshouldavoidonesupplierforsimilarconsignedgoodsandnormalgoods.
∙ThecommissionratesandVATforconsignedgoodshastobeclearlyindicatedontheconsignedgoodscontract.
∙MD/CCU/MUnegotiatorisresponsibleforsettingtheitemcodeforconsignedgoods.MD/CCU/MUnegotiatorshouldmaintaintheitemcodeintoNSA++consignmentmodulesystemimmediatelyaftergeneratingthenewitemcodefromP4,notlaterthanoneweek.
∙MD/CCU/MUnegotiatorisresponsibletomaintainconsignedgoodsinformationinNSA++ConsignmentModuleSystemcorrectlyandtimelyinordertoavoidtheunmatchedconsignedgoodslist(includingunmatcheditemorsupplierinP4andNSA++ConsignmentModuleSystem)andwrongcostcalculationofconsignedgoods,whicharecausednegotiatorsnotmaintainingtheconsignedgoodsinformationinNSA++correctlyortimely.
∙IftheadjustmentneedstobedoneoutofthecalculationfromNSA++ConsignmentModuleSystemduetoMD/CCU/MUnegotiatornotmaintainingcorrectlyortimely,MD/CCU/MUnegotiatorneedtofillinthe“AdjustmentApplicationFormforConsignedGoods”(ATT1)andsendtoMIM.MIMwillinformthestoretoadjustafterchecking.
-StorecommercialdepartmentandMD/CCU/MUnegotiatorshouldfollowupandsolvetheunmatchedlist(item/supplierunmatchedlist)everyweek.
∙Everymonth,MBC/CCUBCshouldcheckandreviewtheinformationofsuppliersanditems(suppliername,suppliercode,commissionrate,itemscode,relatedstores...)inNSA++ConsignmentModuleSystemmaintainedbynegotiators.
∙OnlysalesdataofpreviousmonthwillbekeptinNSA++ConsignmentModuleSystem.IfMD/CCU/MUnegotiatorsdonotmaintainnewconsignedgoodsitemsintoNSA++withinonemonthaftergettingnewitemcodefromP4,NSA++willnotcalculatetheseconsignedgoodsanymore.
5.ConsignedGoodsReceiving
∙Allconsignedgoodsmustbereceivedthroughreceivingyard.
∙ReceivingyardshouldreceiveconsignedgoodsstrictlybasedonthelistgeneratedfromNSA++ConsignmentModuleSystem.(StoreMCMshouldprovidethelisttoreceivingyardatleasteveryoneweek)
I.Receivingyardhastocheckthesupplier’sname,products’name.
II.ReceivingyardandCommercialDepartmenthavetocheckthequalityandexpiredateandshouldrejectthegoodswithqualityproblemsorexceedtheexpireddate.
III.Receivingyardmanuallyregistersconsignedgoodson“ConsignedGoodsRegistrationBook”(ATT2),whichshouldbesortedbydepartment.Thedate,suppliername,itemname,barcode,quantity,briefdescriptionhastobeclearlyindicatedonthebook.
∙Thereceivingstaff,commercialdepartmentchief,supplierandsecuritydepartmentshouldsignontheConsignedGoodsRegistrationBook.
∙ReceivingyardshouldkeepandfiletheConsignedGoodsRegistrationBookattachedwithdeliverynotesforcheckingatleastoneyear.
6.SaleofConsignedgoods
∙MD/CCU/MUnegotiatormustensureoneitemonecode.Itisforbiddenforitemcodereplacementasoneitemcodeusedfortwoormoreitems.
∙MD/CCU/MUnegotiatorisresponsibletoinformofstorethestop/newiteminformation.
∙ForsomeconsignedgoodsthataresimilarwithCarrefournormalpurchasedgoods,storeshouldarrangeanappointedplacetostockandhastostrictlyindicatepromoter’sworkingarea.
∙Consignedgoodsarenotincludedintothecyclecountandgeneralinventory.Onthegeneralinventoryday,thestockadjustmentofconsignedgoodshastobeadjustedto“0”.
∙Allconsignedgoodshavetobepaidthroughcashierlineorcashiercount.
7.ReturnConsignedGoodstoSupplier
∙Allconsignedgoodsmustbereturnedthroughreceivingyard.
∙Supplierisresponsibleforpreparingtheconsignedgoodsreturnlist.
∙ReceivingandSecurityteamshouldcheckifthereturnitemmatcheswiththereturnlist.
∙IfLogisticsCompanycametostoreforreturn,thelogisticscompanymustshowsupplier’sauthorizationlettertoreceivingyard.
∙SupplierorLogisticsCompany,SecurityandReceivingshouldsignontheConsignedGoodsRegistrationBook.
∙Non-soldoutfreshconsignedgoodsshouldbedestroyedinthestoreintimebeforeclosingifthequalityisnotinaccordancewithCarrefourFreshQualityStandard.CommercialDepartmentneedstoinformsuppliersinadvanceandthepromotersshouldsignontheConsignedGoodsDestroyRegistrationSheetforconfirmation.
8.Movein/outofConsignedGoodsSupplier’sAssets
∙MD/CCU/MUnegotiatorshouldinformstorecommercialdivision,securitydepartment,Merchandises&cashflowmanager(MCFM)andreceivingyardoftheassetsmovingin/outinformationbynotes.
∙Anymovingin/outofconsignedgoodssupplier’sassetsmustgothroughthereceivingyard.ReceivingYardshouldfillthe《RegistrationFormforsuppliers’AssetsInandOut》(ATT3)
∙《RegistrationFormforsuppliers’AssetsInandOut》shouldbesignedbystoresalesmanager,divisionchief,securitydepartmentandreceivingyard.Alltheformsmustbekeptatleastoneyear.
9.PurchaseOrderandReceivingReportforConsignedGoods
∙MIMisresponsibleforthecostcalculationinNSA++ConsignmentModuleSystemonthebasisofsalesstatistic.
∙MIMisresponsibleforthearrangementofthepurchaseorder,StoreMCFMandcommercialdepartmentsshouldneedtoobey.
∙Storecommercialdepartmentsgetthecostcalculationresult,whichisthe“PO/Returnpaperforconsignedgoodssupplier”throughthe“Inquirypurchaseorderinformationfunction”inNSA++ConsignmentModuleSystemonthepurchaseorderday.
∙Storecommercialdepartmentsprintoutthe“Dailysalesreport”(ifthereiscustomerreturn,thereturninglistneedstobeprinted)andcheckifitmatcheswiththe“PO/Returnpaperforconsignedgoodssupplier”.
-Ifthecostpricein“POpaperforconsignedgoodssupplier”islowerthanP4,P4priceshouldbemaintainedaccordingto“POpaperforconsignedgoodssupplier”.
-Ifthecostpricein“POpaperforconsignedgoodssupplier”ishigherthanP4,priceadjustmentshouldbeappliedtonegotiator.
∙StoreOPgeneratestheformalP4PurchaseOrderaccordingtotheDailySalesReportand“POpaperforconsignedgoodssupplier”.OPmuststrictlyfollowthe“POpaperforconsignedgoodssupplier”togeneratetheformalP4PurchaseOrder.OPshouldsignonthe“DailySalesReport,POpaperforconsignedgoodssupplierandformalP4purchaseorder”toconfirm.
∙StoreMCFMshouldcheckiftheformalP4purchaseordermatcheswith“POpaperforconsignedgoodssupplier”,thereturninglistmatcheswith“Returnpaperforconsignedgoodssupplier”.Andsigntoconfirm.
∙ReceivingyardprintthereceivingreportandproformareportbasedontheformalpurchaseorderconfirmedandsignedbystoreMCFM.Andprintthereturningreportaftercheckingthereturninglistwiththe“Returnpaperforconsignedgoodssupplier”.ReceivingyardneedtochopontheReceivingReport/Return
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