The Case Research On Internal Control Of Inventory In G Pharmaceutical Company

The pharmaceutical industry is very important in the national economy.Currently,while the state strongly supports the development of the pharmaceutical industry,the competition among medical enterprises is becoming more and more intense.The inventory as the daily operation of pharmaceutical enterprises is an important liquid asset,and its cost is directly affecting the profits and market competitiveness of the enterprise.The internal control of inventory is necessary for the development of enterprises.It is urgent to construct the internal control of enterprise inventory.At present,the internal control system of the pharmaceutical company's inventory is still defective,and they are often ignored.In this paper,we select G Company with obvious characteristics in the pharmaceutical industry to study the internal control system of pharmaceutical companies.Firstly,this paper expounds the concept of internal control of inventory,internal control theory and internal control evaluation method,which lays the theoretical foundation for post-text analysis.Then introduces the basic situation especially G pharmaceutical company inventory internal control present situation,and the characteristics of general pharmaceutical enterprises in inventory control are summarized.Then,based on the actual situation of stock company's inventory,this paper establishes an inventory internal control evaluation system,and the fuzzy comprehensive evaluation method is selected to evaluate the internal control of G Company's inventory.Fuzzy comprehensive evaluation method is a scientific objective inventory internal control evaluation method which combines qualitative and quantitative analysis.This is one of the key points and difficulties in this paper.In the end,the fuzzy comprehensive evaluation results of the quantitative internal control quality of G Company are analyzed.The conclusion of this paper is that the internal control condition of G Company is general.From the five elements of internal control into consideration,this paper puts forward G company needs to improve the internal environment,strengthening the inventory risk identification consciousness,to strengthen the control of inventory activities,open channels of information and communication,perfect the internal supervision and so on.In addition,the main circulation link based on inventory,purchasing,warehousing procedures in outbound links for the process design,in order to improve the enterprise's inventory internal control construction and achieve the purpose of improve enterprise inventory internal control level,and ultimately improve the competitiveness of the enterprises in the pharmaceutical industry.