摘要
存貨是哈藥集團(tuán)xx制藥股份有限公司進(jìn)行經(jīng)營(yíng)活動(dòng)不可缺少的物資條件，而公司主要藥品的生產(chǎn)都要依靠大量的中藥藥材作為原材料，為防止造成不必要的損耗要對(duì)中藥藥材的保管有嚴(yán)格的規(guī)定，因此必須要加強(qiáng)對(duì)庫(kù)存存貨的管理。通過(guò)存貨發(fā)出計(jì)價(jià)方法的選擇，并且結(jié)合企業(yè)具體的存貨特點(diǎn)，選擇計(jì)劃成本法進(jìn)行計(jì)價(jià)。而在具體存貨控制制度設(shè)計(jì)中結(jié)合公司實(shí)際情況主要針對(duì)存貨的采購(gòu)、驗(yàn)收、倉(cāng)儲(chǔ)管理、出庫(kù)、報(bào)廢等方面進(jìn)行較合理的設(shè)計(jì)，通過(guò)對(duì)這幾個(gè)方面的設(shè)計(jì)可以保證公司的生產(chǎn)藥品活動(dòng)順利進(jìn)行，幫助公司建立較完善的存貨內(nèi)部控制管理。尤其設(shè)計(jì)重點(diǎn)放在存貨的驗(yàn)收、保管、領(lǐng)用、清查等環(huán)節(jié)?？梢苑乐关?cái)產(chǎn)盜竊、毀損、流失等損害公司經(jīng)濟(jì)利益的行為發(fā)生，從根本上保證公司實(shí)物的利用效率。
關(guān)鍵詞 存貨 發(fā)出計(jì)價(jià) 內(nèi)部控制

Abstract
China Sanjing Pharmaceutical is conducted business activities of Chinese Medicine Limited indispensable material conditions, and major pharmaceutical companies must rely on the production of a large number of Chinese herbal medicine as raw materials, in order to prevent unnecessary loss to the custody of Chinese medicine herbs are strict rules. It is necessary to strengthen the inventory management. Denominated issue through the stock valuation method of choice, and enterprises with the specific characteristics of the stock, option plans cost method for pricing. In the specific inventory control system design of the actual situation of the company's target stock procurement, inspection, warehousing management, a library, spent more reasonable, and other aspects of the design, through this several aspects of the design can guarantee that the production activities of drugs Smooth, help the company establish a sound internal control and management of inventory. In particular, the design focuses on the inventory of acceptance, custody, recipients, inventory, and other areas. It can prevent property theft, damage, loss and other damage to the economic interests of the companies act, a fundamental guarantee for the company in kind of efficiency.
Key words Inventory Denominated Issue Internal Control

摘要 1
Abstract 2
第1章 xx制藥的企業(yè)概況 6
第2章 存貨制度的變化及成本核算的選擇 8
2.1存貨的新舊制度變化 8
2.1.1新舊存貨準(zhǔn)則總體結(jié)構(gòu)的差異 8
2.1.2新舊存貨準(zhǔn)則內(nèi)容的差異 8
2.2 存貨的計(jì)價(jià)方法 10
2.2.1實(shí)際成本法 10
2.2.2計(jì)劃成本法 11
2.2.3xx制藥的核算方法 12
第3章 xx制藥存貨制度的設(shè)計(jì) 13
3.1存貨的科目設(shè)計(jì) 13
3.2存貨的憑證設(shè)計(jì) 15
3.3xx制藥存貨的賬簿設(shè)計(jì) 20
3.4xx制藥存貨核算的設(shè)計(jì) 22
3.4.1購(gòu)進(jìn)原材料的核算 22
3.4.2發(fā)出材料的核算 23
3.4.3包裝物的核算 23
3.4.4產(chǎn)成品的核算 24
3.4.5委托加工物資的核算 24
3.5xx制藥的存貨清查制度 24
3.5.1存貨清查的種類(lèi) 24
3.5.2xx制藥存貨的清查方法 25
3.5.3存貨清查的準(zhǔn)備工作 25
3.5.4存貨清查及結(jié)果的處理 25
3.6xx制藥存貨的減值的設(shè)計(jì) 26
3.7xx制藥存貨的管理 27
第4章 xx制藥的內(nèi)部控制制度 29
4.1采購(gòu)業(yè)務(wù)內(nèi)部控制制度 29
4.2銷(xiāo)售業(yè)務(wù)內(nèi)部控制制度 31
4.3存貨內(nèi)部控制制度 32
結(jié)束語(yǔ) 35
致謝 36
參考文獻(xiàn) 37
附錄1 38
附錄2 43