| In the past 20 years,with the deepening of China’s medical system reform,pharmaceutical companies have developed rapidly.However,at the same time,volume-based purchasing policy has tended to be normalized and the policy of medical insurance cost control has continued to advance,leading to increasing competition among the industry.In addition,the scarcity of upstream Chinese herbal medicines has led to a larger bargaining space,further compressing the profit margins of pharmaceutical companies.In this context,effective management of institutional mechanisms and a sound internal control system are crucial to the survival and development of enterprises.At present,China’s internal control system is not perfect enough.Although many companies have formulated the company’s internal control system,the implementation is often not in place,which limits the development of the company.In addition,the previous researches involved few traditional Chinese medicine pharmaceutical enterprises,therefore,it is of great practical significance to conduct an in-depth study on the internal control system of Chinese medicine pharmaceutical enterprises.The thesis selected TRT Pharmaceutical Company,a representative Chinese medicine manufacturing company,as the research object to explore a more suitable internal control system for inventory of Chinese herbal medicines to improve the efficiency of production and operation of the company.The thesis firstly focused on the background and significance of the research of the thesis and sorted out the domestic and international literature on internal control.Then the thesis elaborated on the relevant theories and concepts to support the subsequent research of the thesis.Next,the thesis analyzed the basic situation of the company and the current status of inventory internal control,and focused on the control activities directly related to the efficiency of inventory management.Finally,the thesis constructed the evaluation system of inventory internal control with the current situation of the company and the characteristics of inventory,identified the weaknesses of inventory internal control,and launched an in-depth analysis of the weaknesses.The thesis mainly used literature research method,survey questionnaire method and fuzzy comprehensive evaluation method to establish and evaluate the evaluation index system,and found that the company’s inventory internal control mainly has problems such as insufficient staff expertise,complex and inefficient raw material procurement process,nonstandardized acceptance process,inappropriate implementation of Chinese herbal medicine storage system and ineffective internal supervision.Then the thesis proposed internal control optimization suggestions such as strengthening the management of control activities in all aspects of inventory,enhancing the internal information exchange of inventory management,and improving the internal control supervision system of inventory in response to the proposed problems,taking into account the specific situation of the company.The thesis investigated the internal control of inventory in a Chinese medicine manufacturing enterprise.It is hoped that the paper can help this enterprise to further improve its internal control and market competitiveness,and can further provide reference for similar enterprises and related research. |
