HD医药公司存货管理内部控制问题研究.docxVIP

PAGE 1 PAGE 1 PAGE 1 摘 要 面对市场激烈的竞争，公司需要强化其内部控制以实现强劲的竞争。库存是工业的重要资源，也是企业生产的重要资源。因此，库存控制应该增加。库存控制是企业管理的一个关键部分，也是公司内部控制的一个关键部分，这直接影响到企业的经济效率和企业的生存和发展。目前，我国大多数中小企业发展迅速，但对存货内部控制重视程度不高，内部控制意识淡薄，缺乏科学的管理理念。然而，库存大、品种多、管理繁琐的特点，实际上增加了库存内部控制和管理的难度。 本文针对HD制药公司库存内部控制的现状，通过相应的调查研究，提出了HD制药公司库存管理内部控制存在的问题，并针对问题提出了具体的解决方案。本文通过案例分析和实地调查，分析了企业库存内部控制中存在的问题，并参照标准的内部控制体系，对库存的具体实施提出了优化建议。 关键词：存货；内部控制；销售 Abstract Facing the fierce market competition, the company needs to strengthen its internal control to achieve strong competition. Inventory is an important resource for industry and production. Therefore, inventory control should be increased. Inventory control is a key part of enterprise management, but also a key part of the companys internal control, which directly affects the economic efficiency of enterprises and the survival and development of enterprises. At present, most of the small and medium-sized enterprises in China are developing rapidly, but they pay little attention to the internal control of inventory, have weak awareness of internal control, and lack scientific management concepts. However, the characteristics of large inventory, multiple varieties and cumbersome management actually increase the difficulty of internal control and management of inventory. In this paper, based on the current situation of HD pharmaceutical companys inventory internal control, through the corresponding investigation and research, put forward the existing problems of HD pharmaceutical companys inventory management internal control, and put forward specific solutions to the problems. Through case analysis and field investigation, this paper analyzes the problems existing in the internal control of enterprise inventory, and puts forward optimization Suggestions for the specific implementation of inventory by referring to the standard internal control system. Key words: Inventory; Internal control; Sell 目 录 TOC \o 1-2 \h \z \u 摘 要 I Abstract II 一、前言 1 （一）研究的目的与意义 1 （二）国内