| How to strengthen the management of enterprise inventory and maintain the security of the current assets of enterprises is a hot topic nowadays. Due to the difficulty of the inventory management and strict policy, the pharmaceutical industry is in urgent need of effective inventory management. This paper aims to find out the problems in the internal control of inventory management through the case analysis of pharmaceutical enterprises, so as to put forward the corresponding solution strategy. SJ group is a large state-owned pharmaceutical enterprise in China,it has a wide variety of products and a wide range of sales channels. SJ Group has gradually become one of the leading enterprises at home and abroad. However, with the continuous changes in national policy and the gradual development of the company,there are some urgent problems, such as how to reduce the cost of corporate inventories, how to improve the enterprise inventory turnover rate, while improving the daily business activities.Firstly, this paper introduces the concept and theory of internal control and inventory internal control. Subsequently, this paper takes SJ group as an example to introduce the basic situation of the company. After that, this article highlights the lack of inventory management, such as purchasing management, inventory management, warehouse and warehouse management, material management, and analyzes the causes of the four joints in the existing problems and analysis of the reasons. Finally, based on the internal control theory of COSO, this paper puts forward some suggestions for SJ Group’s internal inventory control system. It is hoped that the company can establish a set of inventory management is consistent with the relevant theory,but also has a certain practice of inventory internal control system. |
