Misunderstanding of redrush handling in inventory management

Hongchong is often mentioned in the inventory management. What is hongchong?

The origins of hongchong

Redpunch is short for the red letter billing method, also known as the red letter correction method, refers to the use of the red letter to offset or offset the original error records, in order to correct or adjust the accounting errors. The red letter billing method is used to offset the wrong accountProgramDifferent billing methods include full billing and differential billing.

The full charge method refers to the method of writing off all wrong accounts in red letters, and then preparing the correct accounting creden。 to correct the wrong account. The full billing method should be used to correct the errors in the accounting subjects that should be borrowed and loaned in the accounting creden。 after accounting.

The differential billing method refers to the method for correcting the amount of multiple records. No error is found in the accounting items of the debit and loan in the accounting creden。 after accounting. Only if the recorded amount is greater than the recorded amount, the differential billing method should be adopted.

From the above description, we can draw two conclusions: first, hongchong is used in accounting management, and second, hongchong aims to correct errors.

Hongchong in inventory management

In fact, hongchong is often used in the inventory management. It is not only used to correct document errors, but also used to handle the temporary inventory estimation when the goods arrive at the time of the invoice. Therefore, hongchong is an indispensable function in inventory management. However, we need to be cautious that hongchong cannot be abused. Although hongchong is an important function in inventory management, it cannot be used everywhere as a panacea. Hongchong is actually a very effective medicine. Although it is effective, it has a great side effect. This side effect is causing cost exceptions. Simple Example:

	Warehouse receiving quantity	Warehouse receiving cost unit price	Warehouse picking quantity	Outbound cost unit price	Inventory quantity	Inventory Cost	Inventory cost unit price
2009-03-01	10	10	0	0	20	120	6
2009-03-02	0	0	15	6	5	30	6
The unit price of the warehouse receiving cost is incorrect. Record the warehouse receiving ticket and enter it again.
2009-03-03	-10	10	0	0	-5	-70	2.5
2009-03-03	10	4	0	0		-30	-6

The cost exception occurs here.

Side effects of hongchong

The preceding example shows that hongchong breaks the original time-space sequence and uses the current action to correct a historical entry. However, this correction is a partial correction that does not take into account the correlation between these historical warehouse receiving records. The warehouse receiving ticket in will affect the warehouse picking cost of the warehouse picking ticket in. If the warehouse receiving ticket in is red, we should also consider adjusting the warehouse picking cost in. If the warehouse picking cost is not adjusted accordingly, the current inventory cost will inevitably be abnormal.

Therefore, hongchong has a huge side effect and should be used with caution in the inventory management. In addition, for the inventory management, hongchong is not the best way to correct document errors, and most hongchong can be avoided.

How to correctly use hongchong

At the beginning of this article, we mentioned that hongchong was initially used in accounting management, and accounting is very rigorous. If an error occurs, it cannot be directly modified, it must be corrected in red. Although this method is rigorous, it brings a lot of work. To avoid frequent changes, the accounting team should make a unified checkout at the end of the month and try to reserve time to correct the errors.

The topic is back to the invoicing management. The invoicing management should also adopt the monthly accounting method and reserve time to correct errors. All the documents can be modified and deleted before the end of the month. After the end of the month, the red line is used only when a document error is found. Unified cost accounting is provided at the end of the month, and the document cost is calculated one by one in chronological order.

At present, there are a lot of inventory management software, but there is a lot of difference in the handling of hongchong problems. Some invoicing software does not have the function of re-settling costs at the end of the month. Once the documents are transferred, they cannot be modified or deleted. Therefore, enterprises should pay more attention to the red rush issue when selecting the invoicing software, and try to select the invoicing software with the cost recalculation function.