SJ医药制造企业存货管理内部控制案例研究

发布时间：2018-07-26 19:18

【摘要】：如何加强企业存货的管理,维护企业流动资产的安全,是当今的一项较为热门的话题。医药行业由于其存货管理难度大、政策严格等特点,企业急需有效的存货内部管理。本文旨在通过医药企业的案例分析,试图发现存货管理内部控制中存在的问题,以此提出相应的解决策略。SJ集团是我国一家国有大型医药企业,其产品种类繁多,销售渠道广泛,已经逐渐成为国内外领先企业之一。然而,随着国家政策的不断变化和公司的逐步发展,SJ集团存货管理方面存在着一些急需解决的问题,例如怎样降低企业存货的成本,如何提高企业存货周转率,同时完善企业的日常经营活动等。本文首先介绍了内部控制与存货管理内部控制的概念及相关理论,随后,以SJ集团为例,简单介绍了该企业的基本状况。之后本文重点揭示了其在存货管理方面存在的不足,如采购管理、盘点核算管理、出库入库管理、退料管理四个关节中存在的问题并分析了原因;最后针对其存货管理存在的不足,本文基于COSO内部控制理论,为SJ集团的存货管理内部控制体系提出了几点建议,以期为该公司建立起一套既符合存货管理相关理论,又具有一定实践操作性的存货管理内部控制管理体系。
[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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