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| 紫鑫药业存货内部控制的问题及对策 摘要:存货作为医药企业日常经营重要的流动资产，其成本高低直接影响着企业的利润以及市场竞争力，完善的存货内部控制对于企业的发展是必要的，对企业存货进行内部控制的建设刻不容缓。本文以紫鑫药业财务数据为例,通过案例分析法,分析计算法,对该企业存货内部控制进行分析,发现了该公司存货占资产比重大,各类存货占比失调,存货周转率下降,存货缺失较多等问题,并提出了相应的对策。这些建议对企业的资金运营,存货的变现能力以及企业的利润都有着非常大的帮助,以其完善中小企业存货管理,提高其管理水平,提升市场竞争力,达到预期的经营目标。 关键词: 医药, 存货管理,内部控制, ABSTRACT: As an important current asset in the daily operation of pharmaceutical enterprises,the cost of inventory directly affects the profits and market competitiveness of enterprises. Perfect inventory internal control is necessary for the development of enterprises, so it is urgent to carry out internal control of enterprise inventory. Taking the financial data of Zixin Pharmaceutical Industry as an example,through case analysis, analysis and algorithm,this paper analyzes the internal control of inventory in the enterprise,and finds out that the proportion of inventory in assets is large, the proportion of all kinds of inventory is out of balance, the turnover rate of inventory is declining, and the lack of inventory is more, and the corresponding countermeasures are put forward. These suggestions are of great help to the operation of funds,the realization ability of inventory and the profits of enterprises. In order to improve the inventory management of small and medium-sizedenterprises and improve their management level to enhance the competitiveness of the market, we should achieve the expected objectives. Key words: healing drugs; inventory management ; internal controis |
