雷速公司存货管理环节的风险和内部控制分析.docxVIP

PAGE 20 摘 要 随着人民生活水平的提高和人们健康观念的追求，人们对医疗产品的需求不断增加。医疗产品与日常生活息息相关，医药企业发展前景广阔。传统医药零售企业在快速发展的同时，同行业之间的竞争也随之激烈，医药企业的内部管理问题也浮出水面，尤其是存货管理内部控制环节薄弱。存货是企业的一项重要资源，而存货管理则是零售发展的一个重要环节。由于医药企业的存货存在特殊性，要求医药企业除了关注医药存货自身的购买成本和存货的周转率，还要重点关注购买及销售的药物是否安全，因此医药行业存货内部控制是特殊性和普遍性共存。引导企业完善内部控制，加强风险管理，是应对各种风险的前提。健全医药零售企业的内部控制，是保证企业持续经营的基础，也是提高经营管理效率的前提。 关键词：存货 内部控制 医药零售行业 Abstract With the improvement of peoples living standard and the pursuit of peoples health concept, peoples demand for medical products is increasing. Medical products are closely related to daily life, and pharmaceutical enterprises have broad prospects for development. With the rapid development of traditional pharmaceutical retail enterprises, the competition between the same industry is also fierce, and the internal management problems of pharmaceutical enterprises have emerged, especially the weak internal control of inventory management. Inventory is an important resource of enterprises, and inventory management is an important link of retail development. Due to the particularity of the inventory of pharmaceutical enterprises, pharmaceutical enterprises are required to pay attention not only to the purchase cost and turnover rate of the inventory, but also to the safety of the drugs purchased and sold. Therefore, the internal control of the inventory of pharmaceutical industry is coexistence of particularity and universality. To guide enterprises to improve internal control and strengthen risk management is the premise of dealing with various risks. Improving the internal control of pharmaceutical retail enterprises is not only the basis to ensure the sustainable operation of enterprises, but also the premise to improve the efficiency of operation and management. Keywords: Inventory Internal controls Pharmaceutical industry 目 录 TOC \o 1-3 \h \z \u 一、引言 1 二、存货管理环节与内部控制基本理论 1 （一）内部控制概述 1 （二）存货管理内部控制概述 1 三、雷速公司存货管理内部控制现状 2 （一）公司概况 2 （二）公司存货管理模式 2 （三）存货销售情况 2 （四）存货内部控制体系 5 （五）各地区储藏中