Research On The Improvement Of Inventory Internal Control In Pharmaceutical Circulation Enterprises

With the advancement and deepening of China's medical system reform,pharmaceutical enterprises have developed rapidly.According to statistics,in 2017,the revenue of the main business of the national direct drug circulation reporting enterprises was 1,462 billion yuan,with an increase of 9.0% over the same period of last year after deducting the incomparable factors.However,the huge market has also attracted a large number of enterprises to participate in drug management,industry competition intensified,operating costs increased,gross interest rate decreased,coupled with the development of e-commerce platform,the market competition is more intense.Under this background,it has become an inevitable choice for pharmaceutical circulation enterprises to change management system and mechanism,improve internal control system,improve management efficiency,reduce operating costs and enhance competitiveness.Internal control is a procedure,method and measure for enterprises to prevent and control the risks of economic activities.It plays an important role in protecting the safety and integrity of enterprises' assets,improving management efficiency and operating performance,and achieving development goals.Internal control involves various business processes and operation links of enterprises,and is a powerful means to enhance the core competitiveness of enterprises.Inventory is an important asset of an enterprise,which occupies a large proportion of capital.Its turnover efficiency directly affects the operation and success of the enterprise.Because of the particularity of its inventory,the pharmaceutical circulation enterprises increase the difficulty of storage and turnover of the enterprise's inventory.It is urgent to strengthen the inventory control of pharmaceutical circulation enterprises and ensure the safety and efficient turnover of inventory.In view of this,this paper chooses to study the improvement of inventory internal control in pharmaceutical circulation enterprises,in order to contribute to improving the inventory management level and competitiveness of pharmaceutical circulation enterprises.By using the methods of literature research and case analysis,this paper first systematically combs the relevant literature at home and abroad,analyses the current situation of pharmaceutical industry development,and considers the requirements of inventory management and internal control of pharmaceutical circulation enterprises.On this basis,taking TR Pharmaceutical Company as an example,it summarizes the main problems existing in the internal control of inventory,excavates the reasons for the problems,and then puts forward the improvement.Finally,it summarizes and prospects the countermeasures and safeguards of internal inventory control in TR Pharmaceutical Company.