M制药有限公司存货管理内部控制研究

发布时间：2018-06-14 01:10

本文选题：医药企业 + 存货　；参考：《安徽财经大学》2017年硕士论文

【摘要】：作为占据企业流动资产很大一部分的存货项目,存货的周转速度、管控水平与企业自身的财务状况和生产经营成果息息相关。对存货进行内部控制制度设计能够科学控制存货成本,保证存货安全性,优化存货运转流程,提高存货运转利用效率,从而提升公司的整体竞争力。医药企业提供药品和相关医疗服务,肩负着关系国民生命安危和维系国民身体健康的社会责任。社会责任目前是现代医药企业的一个重要核心竞争力,所以药品、中药材等作为制药企业存货的具体实物表现,也应该是其内部控制管理的重点关注部分。国家食品药品监督管理总局对于制药企业药材存货的管理出台了一系列规章制度,要求制药企业不仅要关注存货运转效率和成本情况,同时还要谨慎留心其药效安全性,因此制药行业的存货管理内部控制制度的建立和实施既存在一般行业的普遍性,也有其特殊性。本文根据制药行业的特殊性,在实地调查和理论研究的基础上,选取从事中药材生产的M制药有限公司,立足制药企业存货管理的实际需求,根据存货管理内部控制的理论研究,以及《企业内部控制应用指引第8号——资产管理》中对存货管理的相关要求,对M制药公司存货管理的流程现状进行了梳理。首先以仓库为起点,对M公司围绕仓库发生的存货控制活动进行分析,发现公司在采购、验收入库、存货领用到最终成品出售各个环节中各存在一些问题。然后通过剖析问题存在的原因,并结合制药企业的行业特点,对企业存货方面的内部控制流程进行了再设计。最后提出了健全企业内控制度、优化信息沟通渠道等一些针对性建议,以期能够减少M制药有限公司有关存货管理方面的内部控制风险。
[Abstract]:As an inventory item which occupies a large part of the current assets of an enterprise, the turnover speed of inventory and the level of control and control are closely related to the financial situation and the production and management results of the enterprise itself. The design of internal control system for inventory can scientifically control inventory cost, ensure inventory safety, optimize inventory operation process, improve inventory operation efficiency, and thus enhance the overall competitiveness of the company. Pharmaceutical enterprises provide drugs and related medical services, shoulder the social responsibility of national life and health. At present, social responsibility is an important core competitiveness of modern pharmaceutical enterprises, so drugs, traditional Chinese medicine and so on, as the specific physical performance of the inventory of pharmaceutical enterprises, should also be the key part of its internal control management. The State Administration of Food and Drug Administration has issued a series of rules and regulations on the management of pharmaceutical enterprises' stocks of medicinal materials, which require pharmaceutical enterprises not only to pay attention to the efficiency and cost of stock operation, but also to pay careful attention to the safety of their drug effects. Therefore, the establishment and implementation of internal control system of inventory management in pharmaceutical industry has the universality and particularity of general industry. According to the particularity of pharmaceutical industry, on the basis of field investigation and theoretical research, this paper selects M Pharmaceutical Co., Ltd., which is engaged in the production of Chinese medicinal materials, to base itself on the actual demand of inventory management in pharmaceutical enterprises. According to the theoretical research of internal control of inventory management and the related requirements of inventory management in the Application Guide of Internal Control of Enterprises No. 8, the current situation of inventory management in M Pharmaceutical Company is analyzed. Firstly, taking the warehouse as the starting point, this paper analyzes the inventory control activities of M company around the warehouse, and finds out that there are some problems in the process of purchasing, checking and accepting the stock, receiving the inventory and selling the final finished product. Then, by analyzing the reasons of the problems and combining the characteristics of pharmaceutical enterprises, the internal control flow of inventory is redesigned. Finally, some suggestions are put forward to improve the internal control system of enterprises and optimize the channels of information communication so as to reduce the risk of internal control of inventory management in M Pharmaceutical Co., Ltd.
【学位授予单位】：安徽财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.72;F406.7

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