SJ医药制造企业存货管理内部控制案例研究
[Abstract]:How to strengthen the management of enterprise inventory and maintain the safety of current assets is a hot topic. Because of its difficult inventory management and strict policy, the pharmaceutical industry urgently needs effective internal inventory management. The purpose of this paper is to find out the problems existing in the internal control of inventory management through the case analysis of pharmaceutical enterprises, and to put forward the corresponding solutions. The SJ Group is a large state-owned pharmaceutical enterprise in our country, which has a wide variety of products. Sales channels are extensive, has gradually become one of the leading enterprises at home and abroad. However, with the continuous change of national policy and the gradual development of the company, there are some urgent problems in inventory management of SJ Group, such as how to reduce the cost of enterprise inventory and how to improve the turnover rate of enterprise inventory. At the same time, improve the daily business activities of enterprises and so on. This paper first introduces the concept of internal control and inventory management internal control and related theories, then, taking SJ Group as an example, briefly introduces the basic situation of the enterprise. After that, this paper mainly reveals the shortcomings in inventory management, such as procurement management, inventory accounting management, out-of-stock management, and material withdrawal management, and analyzes the reasons; Finally, aiming at the deficiency of inventory management, based on the theory of COSO internal control, this paper puts forward some suggestions for the internal control system of inventory management of SJ Group, in order to establish a set of relevant theories of inventory management for SJ Group. Also has certain practice operation inventory management internal control management system.
【学位授予单位】:南京信息工程大学
【学位级别】:硕士
【学位授予年份】:2017
【分类号】:F426.72;F406.7
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