Research On The Internal Control Of Inventory Of Y Drug Circulation Enterprises

Along with the rapid development of modern medicine circulation enterprises,the competition between enterprises is increasingly fierce,also with some problems,such as: sales growth is slowing down,enterprises operating costs increase,sales and gross margin decline,the reason is found that all these problems associated with the enterprise internal management,a complete management system and improve the internal control of the enterprise to develop,in contrast,does not pay attention to the internal control management companies are facing tremendous pressure to survive.For pharmaceutical circulation enterprises,its service object is not only the upstream enterprise,contain more downstream enterprises,so from the industry point of view in a relatively inferior position,caused by the upstream and downstream enterprises limited and is prone to warehouse is not in accordance with the drug standard stock.Excessive inventory may lead to excessive investment of capital and higher cost of capital occupation.Meanwhile,human cost and storage cost will also increase correspondingly.The low inventory may affect customers' orders,causing customers to transfer to other enterprises for orders,but losing customers.How to manage inventory effectively,we need to establish the internal control system of inventory.Therefore,scientific and effective inventory internal control system,can help enterprises to reasonable planning of inventory quantity,to the enterprise for normal operation of the production cycle and sales activities to maintain,but also can help enterprises to control costs and increase profits.The research object of this article is Y medicine circulation enterprises inventory internal control research,on the basis of related theory research,from the COSO framework and associated countries with the basic norms of internal control,found the stock in storage of procurement,acceptance,inventory,outbound links exist some problems,such as,embodied in the inventory internal control consciousness weak,incomplete lack of risk assessment,control activities,information system is not sound,watchdog function failure.Y medicine circulation enterprises in the inventory of the problems existing in the internal control,establish a risk assessment system,perfect the inventory internal control activities,strengthening the inventory information management and communication,improve inventory supervision and internal control system.