Research On Internal Control Of Sales In Pharmaceutical Company

According to the notification "The Implementation Opinions(Trail)of two invoices in the medicine procurement process for public healthcare organizations" released by national health reform office and other eight administrations in January 2017,the aim is to reduce medicine price by shortening the medicine distribution process.At the same time to resist commercial bribery and the crime of falsely making out Specialized VAT Invoices.This policy may gradually cut off the interest chain between medical institutions and pharmaceutical companies.The distribution of medicine is directly related to the vital interests of each of us as the end consumers.As the Sales is the most important operation process for a company to achieve value-added,gain revenue and win credibility,the construction of internal control has a deep influence on the brand image building and long-term development.In order to get more market share,some pharmaceutical companies illegally deliver money to healthcare professionals or organizations instead of raising their product quality.The normal order of fair competition is seriously damaged.And eventually hurting the interests of customers.In addition,with the development of enterprises,the increasing sales expenses and the related regulation constantly released,sharp rise of account receivable occurred,the above problems seriously affect the operation of pharmaceutical companies.So they need to strengthen the internal control of sales to win market competitionThis paper uses normative analysis method to analyze the motivation and control deficiency of sales business in pharmaceutical companies and to propose strategies to prevent various risks based on the theoretical concepts related to internal control,sales process and the characteristics of the sales process.The concrete measures are as follows:build a compliant corporate culture and improve the capacity and moral quality of the sales team members;strengthen the risk identification and response to sales promotion behavior;optimization the internal control process of credit management and promotion expenses;build an unobstructed internal information communication system to reduce the risk of fraud;set up Pharmacovigilance system to collect adverse drug reaction timely and accurate and ensure the drug safety of public t;Use the information system to conduct internal audit monitoring and risk analysis,and ensure the independence of internal audit.And make the example of N pharmaceutical co.,LTD.The author expects the good internal control become a tool to reduce the risk of corporate social responsibility.