Research On The Optimization Of S Company's Inventory Internal Control

The pharmaceutical industry is an important part of China's national economy.In recent years,there have been many measures,such as the strengthening of the bidding system,the expansion of medical reform,the new standard of medical insurance payment,the negotiation of the national drug price.The price reduction of medicine and the cost of medical insurance will become the new normal.,the growth rate of the pharmaceutical industry will be constrained by multiple factors,and the existing market structure will undergo profound changes.To protect and improve people's health,the pharmaceutical industry for family planning,disaster prevention and promote economic development and social progress plays an important role,therefore,how to develop the pharmaceutical industry and healthily is an important point of the national development reform recently.2017 is an important year to deepen the reform of the medical and health system.The state food and drug administration has issued a series of rules and regulations for the management of medicinal materials,meanwhile required pharmaceutical companies to be careful about their efficacy and safety,therefore,the establishment and implementation of inventory control in the pharmaceutical industry coexist with the universality and particularity,and the enterprise needs an effective inventory management system.This paper first describes the theory of internal control of inventory,including the concept of internal control,the development of factors and theories,the objectives and contents of inventory control Second introduces the basic situation of the S company,including the internal control status of S company in inventory purchase,warehousing and delivery,and analyzes the existing problems,.The main problems in the inventory control of S company are:the internal control management process is not perfect,the internal control environment is weak,and the inventory risk assessment system is not sound.Then,based on the actual situation of S company,this paper puts forward the optimized countermeasures for the internal control of inventory.So that S company can be more advantageous in the pharmaceutical manufacturing industry.