Research On Internal Control Of Inventory Management Of M Pharmaceutical Co.,Ltd.

As an important part of the current assets,the operation efficiency and management level of inventory will affect the financial situation and the production and operation results.The design of internal control system of inventory can scientifically control the cost of inventory,ensure the safety of inventory,optimize the flow of inventory operation,and improve the efficiency of inventory operation,so as to enhance the overall competitiveness of the company.Pharmaceutical companies to provide drugs and related medical services,shoulder the responsibility of national life and nation al health and soci al responsibility.Social responsibility is currently one of the m ost important modern pharmaceutical enterprise core competitiveness,so drugs,medicines and other pharmaceutical companies as the specific physical performance inventory,should also be the focus of the management of internal control part.The State Food and Drug Administration issued a series of rules and regulations for the pharmaceutical enterprises medicine inventory management for pharmaceutical enterprises should not only focus on the inve ntory operation efficiency and cost,but also carefully the efficacy of safety,so the design and implementation of inventory management system of internal control of ph armaceutical enterprises both businesses in ge neral,there are its particularity.According to the partic ularity of the pharm aceutical industry,based on field inves tigation and theoretical research on th e selection in the Chinese herbal medicine production M Pharmaceutical Co.Ltd.,ba sed on the actual needs of pharmaceutical inventory management,the inventory management according to the basi c theory of internal control,the relevant requirements of the inventory management and t he application of "eighth guidelines for enterprise internal control of assets" in management reviews,process status of inventory management of M pharmaceutical company.First of a ll,from the warehouse as the starting point,the M company around the warehouse inventory control activities were analyzed and found that the company in the procurement,inspection and warehousing,inventory collar used in the final sale of all aspects of the sale of some problems.Then through the analysis of the causes of the pr oblem,on the basis of the features of the pharmaceutical industry,the co mpany's inventory of the inte rnal control pr ocess of re design.Finally,some suggestions are put forward to strengthen the internal supervision and optimize the channel of information communication in order to reduce the risk of inventory management of M Pharmaceutical Co.,ltd..