存货管理中英文对照外文中英文翻译文献.doc

中英文对照外文翻译文献 外文翻译 原文 Controls for inventory management best Practices Material Source: Accounting control best practices Author: Steven M. Bragg Overview: An enormous number of advanced systems are involved in the procurement ,handling ,and shipment of inventory ,all of which require different types of controls .In this chapter ,we discuss control systems for a wide range of system complexities, ranging from paper-based inventory acquisition systems ,through bar-coded tracking systems，cross docking ,pick-to-light systems, and zone picking ,and on to controls for manufacturing resources planning and just-in-time systems .As usual ,the number of controls that could be installed may appear to be oppressively large ,and could certainly interfere with the efficient running of inventory-related activities .Consequently ,always be mindful of the need to install only those controls that are truly necessary to the mitigation of significant risks. 4-1Controls for basic inventory acquisition This section describes controls over the acquisition of inventory where there is no computerization of the pross.Section4-9,Controls for Manufacturing Resources Planning, presents a more advanced application in which purchase orders are generated automatically by the computer system. The basic acquisition process centers on the purchase order authorization，as shown in Exhibit 4.1,The warehouse issues a renumbered purchase requisition when inventory levees run low ，which is primary authorization for the creation of a multipart purchase order .One copy of purchase order goes back to the warehouse ，where it is compared to a copy of the purchase requisition to verify completeness ；another copy goes to the accounts payable department for eventual matching to the supplier invoice .A fourth copy is sent to the receiving department ，where it is used to accept incoming deliveries，while a fifth copy is retained in the purchasing department .In short ,various copies of the purchase order dr