Control Of Pharmaceutical Distribution Companies Within The Business Cycle

Internal Control System (ICS), becoming a main management system for a modern enterprise, comes out with the social economy developed onto a new stage. By applying ICS, safety and integrity of an enterprise asset can be ensured with the reality and reliability of the accountant documentation. ICS is applied to make more controllable of an enterprise so as to promote its healthy development, which at last makes the enterprise possibly maximize the benefits.Now in China, several standards of internal control have been issued, but only regarding accounting process control which includes Purchase and payment, Sales and Receipt and Project Program. Further these standards are lack of operative details but remaining in principle, which makes ICS less effective applied to the special conditions of enterprises characterized.I am a chief accountant in medicament merchandise company for many years. I know that the effective ICS is not yet set up in medicament merchandise industry. During my EMBA program, I made comprehensive understandings of the internal control theory. This paper, based on ICS, studies the internal control of the operations in the medicament merchandise company, aimed at the characterized properties and specialties of the medicament merchandise industry, which may contribute to the promotion of the management in medicament merchandise industry.