Research On Internal Control Of Sales Business Of A Pharmaceutical Enterprise

With the opening of the scientific innovation board,more and more pharmaceutical enterprises are seeking to go public.Through the research,it is found that the internal control problem in the IPO process of pharmaceutical enterprises accounts for a relatively high proportion,especially in their sales.A pharmaceutical companies as A domestic in vitro diagnostic industry leading pharmaceutical companies,is currently seeking kechuang board listing,but the road of the IPO is not plain sailing,through the analysis of the carding A pharmaceutical enterprise sales business link internal control present situation,found that the internal control system has some defects,for the defects is suitable for A pharmaceutical company sales business internal control.The research on the internal control of A pharmaceutical company's sales business is of practical significance to other pharmaceutical companies that are preparing to go public or have defects in their internal control.This article mostly exist in pharmaceutical enterprise IPO failure sales business internal control defects as A starting point,by analyzing the characteristics of the pharmaceutical industry as well as sales business internal control the main risk points and control points,and then from the analysis of the five elements of internal control A pharmaceutical enterprise sales business internal control present situation,and in view of the business of selling every link of the specific analysis,and then to the enterprise internal control application guidelines no.9-sales "as the logic,Elaborates on A pharmaceutical sales business,such as incomplete sales contract management,internal control of the high cost of sales,drug prices weak management,delivery and affirm income link of internal control is not perfect,not perfect credit management system,customer management link defects such as accounts receivable management is not strict,and the defects of internal control in accordance with the design and operation,financial reporting and the financial report,the major defects,important defect and general defect classification of three dimensions.Finally,it puts forward the improvement measures for the internal control of the sales business of A pharmaceutical enterprise: improving the management of sales contracts,strengthening the management system of promotion service providers,improving the processes of delivery and revenue confirmation,establishing A credit management department,standardizing credit examination and approval,and strengthening the assessment indicators of receivables collection.At the same time to strengthen the internal control system construction ideology,speed up the information system construction,the establishment of internal and external supervision linkage and communication mechanism as A pharmaceutical enterprise sales business internal control measures.At present,there is a lack of research on the internal control of the sales business of pharmaceutical enterprises in the academic circle.The research on the pharmaceutical industry is more from the aspects of government regulation,legal system regulation and industry selfdiscipline,and less from the internal of enterprises.In the research of the internal control process of pharmaceutical enterprises,more attention is paid to the r&d,production and inventory of pharmaceutical enterprises.Combined with the particularity of the sales process of pharmaceutical enterprises,this paper proposes an improvement plan for the internal control defects existing in the sales business of A pharmaceutical enterprise,which is not only conducive to A pharmaceutical enterprise's sprint to the scientific innovation board,but also provides A reference for other pharmaceutical enterprises.