ASTM E2132-2017 Standard Practice for Inventory Verification Electronic and Physical Inventory of Assets《库存验证的标准实施规程资产的电子和实物盘点》.pdf

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1、Designation: E2132 11E2132 17Standard Practice forInventory Verification: Electronic and Physical Inventory ofAssets1This standard is issued under the fixed designation E2132; the number immediately following the designation indicates the year oforiginal adoption or, in the case of revision, the yea

2、r of last revision. A number in parentheses indicates the year of last reapproval. Asuperscript epsilon () indicates an editorial change since the last revision or reapproval.1. Scope1.1 This practice addresses inventory verification which includes either physically or electronically confirming the

3、existence,location, and quantity of assets.1.2 Inventory verification is a key element in the asset management process.1.3 The appropriate level to track assets is best expressed in Practices E2499 and E2608. Different types of assets may bemanaged or tracked at different levels of control, as noted

4、 in Practice E2608. The location specificity required for an inventoryverification should match the location specificity required by the entitys asset management procedures or other controllingcommand media.1.4 Inventory verification requires proper planning and execution. Depending on the type and

5、scope, the inventory verificationcan involve significant dedication of resources. Entities should ensure that the value earned from an inventory verification is equalto or greater than the costs of the dedication of resources.2. Referenced Documents2.1 ASTM Standards:E2131 Practice for Addressing an

6、d Reporting Losses of Tangible PropertyE2135 Terminology for Property and Asset ManagementE2499 Practice for Classification of Asset Physical Location InformationE2604 Practice for Data Characteristics of Equipment Asset RecordE2608 Practice for Equipment Control Matrix (ECM)E2674 Practice for Asses

7、sment of Impact of Mobile Data Storage Device (MDSD) Loss (Withdrawn 2015)23. Terminology3.1 DefinitionsFor definitions relating to property and asset management, refer to Terminology E2135.3.1.1 independence, nfree from conflict of interest.3.1.2 independent data source, ninformation that is autono

8、mous from the official record.3.1.3 inventory verification, nphysically or electronically confirming the existence and location of an asset or group of assets.3.1.4 overage, nassets that are located during the inventory verification that were not previously recorded.3.1.5 reconciliation, nthe proces

9、s of comparing the assets and associated data collected during the inventory verificationagainst the entitys assets record information.3.1.5.1 DiscussionThe reconciliation serves to verify existence of assets contained in the official records and the accuracy of the data maintained onthe records, wi

10、th corrective action taken as necessary.3.1.6 shortage, nassets that are not located during the inventory verification that were previously recorded.1 This practice is under the jurisdiction of ASTM Committee E53 on Asset Management and is the direct responsibility of E53.01 on Process Management.Cu

11、rrent edition approved Dec. 1, 2011Jan. 1, 2017. Published January 2012February 2017. Originally approved in 2001. Last previous edition approved in 20072011 asE2132 01 (2007).E2132 11. DOI: 10.1520/E2132-11. 10.1520/E2132-17.This document is not an ASTM standard and is intended only to provide the

12、user of an ASTM standard an indication of what changes have been made to the previous version. Becauseit may not be technically possible to adequately depict all changes accurately, ASTM recommends that users consult prior editions as appropriate. In all cases only the current versionof the standard

13、 as published by ASTM is to be considered the official document.Copyright ASTM International, 100 Barr Harbor Drive, PO Box C700, West Conshohocken, PA 19428-2959. United States14. Significance and Use4.1 Inventory verification is conducted to accomplish one or more of the following:4.1.1 Assess the

14、 accuracy of asset records,4.1.2 Update Validate or update asset records, or both,4.1.3 Assess asset loss experience,4.1.4 Identify process inconsistencies, and4.1.5 Provide the status of the verified assets for reporting purposes.4.2 Aproperly conducted inventory verification provides data that may

15、 be used to report, at a minimum, that quantity on recordequal quantities on hand.4.2.1 Identifying shortages is critical for assessing the entitysentitys asset management system.4.3 During the inventory verification, record deficiencies, such as incorrect locations or other descriptive information

16、that maybe identified. These records should be corrected as part of the reconciliation phase.4.4 Assets may be located during the inventory verification process for which a record does not exist. Records should be createdupon identification of these assets to ensure asset accountability.4.5 Inventor

17、y verification serves as a deterrent to loss, theft, damage, and misuse so those responsible for assets perceive thatthey will be held accountable for such assets, and will be required to produce proof of existence of those assets on a periodic basis.4.6 An inventory verification may include identif

18、ication or verification of additional information, such as use, condition, status,serial number confirmation, model confirmation, manufacturer confirmation, assigned user, year of manufacture, etc.5. Physical Inventory Planning:Planning5.1 General:5.1.1 Detailed planning, coordination, and adequate

19、supervision are necessary to ensure success of the inventory verification.Written procedures for planning, conducting, and reconciling are requisite to conducting a successful inventory verification.Inventory verifications should be completed by consistently applying these written procedures. Invent

20、ory verifications generallymeasure performance over a period of months or years and results are often compared to identify trends or problem areas. Entitiesthat repeat past inventory verification, unless found to have been previously deficient or ineffective, will be able to make the resultscomparab

21、le from year to year.inventory verification to inventory verification.5.1.2 As inventory verifications generally involve significant time and, resources appropriate project management techniquesshould be employed. Written procedures for planning the inventory verification should address the elements

22、 in 5.2 through 5.13when planning.5.1.3 There are several factors an entity must consider prior to determining the appropriate inventory verification method. Thesefactors include:5.1.3.1 The type of asset(s),5.1.3.2 The number of assets,5.1.3.3 The number of locations,5.1.3.4 The required data eleme

23、nts to be collected,5.1.3.5 Cost restrictions, and5.1.3.6 Resources.5.2 Management and AccountabilityAssign responsibility, authority, and accountability for the conduct of the inventoryverification and the results.5.3 Key Results RequiredWhen planning, an entity should determine the questions or ac

24、tions, or both, that will be addressedbased on the results of the inventory verification. For example, common questions include: How effective are the processes associated with asset management systems? What is the percentage of located assets by value and physical count? Value may include original

25、acquisition cost, net bookvalue, or market value. Once a value is selected, it shall be used consistently. This is an indicator of an entitys success, or lackthereof, in managing its assets. What is the number or percentage of overages? This is an indicator of an entitys success at achieving control

26、 of or datamanagement over inbound or newly fabricated assets. What is the percentage of undocumented or unrecorded location changes? This is an indicator of an entitys location recordaccuracy and process of asset control and record updates supporting moves and transfers.All subsequent elements of i

27、nventory verification planning must accommodate measurement of key results with sufficientaccuracy and precision for decision-making.5.4 Population:5.4.1 Determine the population to be verified.Apopulation may be defined by asset type, value, location, age, controlling entityor program, use status,

28、or other categories. A population may also be defined using the criteria in Practice E2608.E2132 1725.4.2 The population to be verified shall be set at the beginning of the inventory verification period and “frozen.” New receiptsafter the beginning of the period should be excluded from the count and

29、 assets transferred or disposed prior to the beginning ofthe period “frozen” (that is, no additions or deletions should be allowed to the population). Records should be updated prior to“freezing” the population to reflect status of open transfers and disposals. New items received after the inventory

30、 verification hasstarted should be excluded from the inventory verification reconciliation and statistics. Establish clear asset managementprocedures for removal of assets from the population due to other circumstances (for example, if it is determined during the courseof the inventory verification

31、that an asset was previously sold or cannibalized).count and the inventory verification statistics.5.5 IndependenceInternal controls are established to determine how an inventory verification is conducted, verified,reconciled, recorded and reported. Independence is established by removing conflicts

32、of interest through defining roles.5.6 Data RequirementsBeyond the key results, results determined in accordance with 5.3, determine the need to verify orupdate various data elements (based upon business needs) during the inventory verification. Many entities update the location dataelement; other i

33、nformation may also be verified or updated. (See Practice E2604.)5.7 Validation of Record ExistenceEmploy asset-to-record checks and other techniques to determine the record accuracystatus that existed prior to the commencement of the inventory verification.5.8 Validation TechniquesDetermine the val

34、idation and data gathering techniques permissible for the inventory verification.Validation techniques physically or electronically (or both) confirm the existence and location of an asset and may include: barcodescanning, RFID, owner validation, validation by an independent individual, two signatur

35、e validation, validation by transactions orrecords (for example, receipt, maintenance, transfers of accountability or location, network log-on or use records, and shippingpapers) and others.All acceptable techniques shall meet the independence requirements established in accordance with 5.5, gathert

36、he necessary data required by determined in accordance with 5.3 and 5.6, and be documented in the entitys inventory verificationprocedures. Software processes and protocols should not allow for undocumented and unauthorized alteration of documentationor records.5.9 Result ValidationSome entities hav

37、e requirements for independent validation of results. This validation can beincorporated into the inventory verification itself or occur after the inventory verification close. Determine if any such requirementexists and, if so, establish inventory verification plans or procedures to meet the requir

38、ement. Generally, validation is more effectiveand efficient if conducted during the inventory verification.5.10 PeriodDetermine the time frame for the inventory verification. The period determines the permissible time frame forvalidations. The inventory verification plan or procedures may include pr

39、ovisions for extension of the period under certaincircumstances.5.11 ResourcesConsiderations in 5.2 through 5.10 are generally sufficient to determine resource requirements. Determine theindividuals who will perform and manage the inventory verification (in accordance with the entitys independence r

40、equirementsand asset management procedures). Determine additional resource requirements, including funding, equipment, vehicles, supplies,information systems needs, and unique expertise (for example, statistics). Those who will be held accountable for the results shouldcontrol the resources.5.12 Inf

41、ormation ManagementDetermine the process for updating asset records based upon each permissible type ofvalidation. Determine the process for recording previously unrecorded assets (overages) identified during the inventoryverification. Determine how results (ongoing and final) will be gathered, main

42、tained, and reported. Determine requirements andprocedures for supporting documentation. Establish adequate controls to ensure validity, such as independence and division ofresponsibility.5.13 Training and CommunicationEnsure that individuals involved in the inventory verification have all necessary

43、 skills andinformation, and ensure that all those affected by the inventory verification are familiar with the established objectives, period,population, and validation techniques.6. Procedure6.1 Inventory verification should be conducted according to the written inventory verification plan and/or a

44、sset managementprocedures, documenting all deviations as applicable. Conduct the inventory verification in such a way that it could be repeatedwith substantially similar results.7. Reconciliation7.1 Compare the various data elements collected during the inventory verification against the official re

45、cords. This identifies:7.1.1 Asset records in which the data is either accurate or minor changes are required.7.1.2 Assets recorded in the official record and not located during the inventory verification.7.1.3 Assets inventoried in a location different than the location identified on the official r

46、ecord.7.1.4 Assets located for which there is no official record.E2132 1737.2 Root cause analysis should be performed to determine the source of significant inventory verification discrepancies. If anentity has established asset management procedures for process improvement, those procedures should

47、be followed to addressidentified discrepancies.8. ResultsNOTE 1The following calculation methods are for specific inventory verification results that may be determined to be beneficial to an entity and arefurnished solely for standardization purposes. They are not to be construed to be requisite to

48、the planning, conduct or reporting of an inventoryverification.8.1 Key results of an inventory verification are measured by located rate, by verified count, or by value and an overage rate byverified count or value.8.1.1 Located rate by verified count is calculated as follows:Calculated: Number of a

49、ssets locatedNumber of assets in the total population (1)8.1.2 Located rate by value is calculated as follows:Value as defined in 5.3 ! of assets locatedvalue of assets in the total population (2)8.1.3 Overage rate by number is calculated as follows:Number of overagesNumber of assets in the total population (3)8.1.4 Overage rate by value is calculated as follows:Value as defined in 5.3 ! of overagesValue of assets in the total population (4)8.2 Loss rates can be addressed and reported as in accordance with Practice E2131.8.3 Other measures shou