Case Study On Internal Control Of Inventory Management Of CL Pharmaceutical Company

2019 is our country to realize the key to build a well-off society in an all-round way,medical items as is closely related to People's Daily life,the price of drugs and security by the state,as an important aspect of health reform,improve the two votes,cancel the drug addition,resistance to drug price is not reasonable growth,deepening the reform of medical system in our country at present stage is an important focus,focus,the foothold.Inventory,as a current asset,its management,preservation and utilization play a crucial role in the flow of enterprise capital and the increase of economic benefits.As China steps into an aging society,the people's economic situation is improving and deepening the reform of the medical system is advancing,the Chinese people's demand for medical products is increasing,and people's pursuit of health concepts is increasing day by day.In the future,the development of China's medical market will not be limited.In this process,we should also strengthen the management of inventory internal control problems and defects.The national "drug production quality management standards" for the storage conditions of medical drugs,transport conditions put forward clear requirements and strict provisions,the state food and drug administration also for pharmaceutical enterprises manufacturing drug safety put forward strict provisions.Compared with other industries,the inventory of pharmaceutical enterprises has the characteristics of difficult transportation,short shelf life,difficult storage and high safety requirements,and its policies are stricter,more difficult management and higher requirements.Therefore,for pharmaceutical enterprises,in order to improve the inventory turnover rate and increase the enterprise capital liquidity,the urgent task is to improve the inventory internal control management system.This paper consists of four parts.The first part is the introduction.The second part is the case description,introducing the general situation of CL pharmaceutical company and the status quo of internal control of inventory management,and introducing the following analysis through three cases: "who moved my banlangen","shugan granule has a large backlog" and "warehouse keeper xiao du's troubles".The third part is the case analysis,based on the internal control theory formed previously,to analyze the existingproblems of the company's internal control of inventory: Such as worker lack inventory internal control consciousness,imperfect internal control inventory management process,information and communication,performance appraisal system is not standard,analyzes the reason for the existence of the problem behind,and put forward the necessity of improving inventory management,strengthen the management of inventory control activities of each link,strengthen the inventory management of internal information communication,improve the system of inventory supervision and internal control countermeasures,such as inventory turnover for CL pharmaceutical company includes purchasing,the storage aspects,supplier evaluation provides the process of optimization,make the CL pharmaceutical company internal control inventory management more standardized,to gain a foothold in the medicine pharmaceutical enterprise.