原文：
存货管理及成本计算：
事件描述：客户在存货管理方面存在重大缺陷，仓库台账,ERP系统和财务帐分别核对不上 。对于2008年5月30日盘点结果，仓库确认盘亏，财务确认盘盈，但均不能提供合理的解释。仓库帐记录不完整，2007年5月份之前账簿丢失；财务没有设原材料、在产品明细帐。月末财务只和仓库核对每月的原材料出库数量，没有核对结存数量；在产品缺少必要的控制，做不到帐实核对。成本核算比较随意，产成品和在产品之间及产成品、在产品之间的成本分配按照重量分摊，且缺少原始统计资料。
影响：存货管理的重大缺陷及成本核算的不合理导致报表存货金额难以可靠计量。可能存在重大的帐实不符现象。由于缺少原始资料，难以按照合理的方法进行合理测算。客户回应：客户承认在存货管理方面存在重大缺陷，也认为目前的成本计算方法不合理，并开始着手准备改进。客户准备6月26日、6月27日重新进行一次存货盘点以彻底查清帐实差异的原因。
my try ：
Inventory Management and the Calculation of Cost
Description
There is significant deficiency/ weakness in the client’s inventory management.
The records of the warehouse, the ERP data and the financial records, these three could not match. As to the stocktaking results of May 30th 2008, the warehouse gets a result that the actual amount of inventories is less than the recorded amount while
the Finance department
gives an completely opposite result.
And the problem is neither of them could deliver a reasonable explanation. On one hand, the warehouse failed to make sure a complete and historical recording of the inventories with the losing of all recordings before May 2008.On the other hand, the Finance department did not set up sub-ledgers for raw materials and WIP (work in process). Besides, at the end of each month, the Finance department and the warehouse only verify the ex-warehouse amount of raw materials and never check the remaining inventories in the warehouse. And there also lacks a necessary control on WIP and cannot ensure a check between the ledger and the actual inventories.
The cost calculation works in a haphazard way.
Without the supporting of original statistical recordings, the cost apportionment between the finished goods and the WIP is solely based on the weight.
Influences/ Impacts
The significant deficiency in inventory management and the unreasonableness in the cost calculation result in a difficulty in getting a reliable amount of inventories listed in the balance sheet. There is a possibility of significant variance between the ledger and the actual goods. Due to the lack of original recording materials, it is unable to make a rationale estimate in due methods.
Response from Client
The client admits the significant weakness in inventory management and agrees that the current method of cost calculation they are using is unreasonable and they have been taking measures to improve their inventory management. The client decides that a re-performance of stocktaking o。n June 26th and 27th is necessary to thoroughly address the difference issue.
最新回复
Kobe (2008-7-08 23:24:17)
Thanks