医药制药业存货管理问题及对策研究-以康缘药业为例

Research on Inventory Management Problems andCountermeasures of Pharmaceutical Industry-TakingKangyuan Pharmaceutical as an ExampleAbstractIn all aspects of production and operation,inventory is needed,and sufficientinventory reserve is a necessary condition for the smooth production of enterprises.Excessive inventory will bring risks to the capital turnover of enterprises,so theimplementation of reasonable and effective inventory management is of greatsignificance.Once the enterprise inventory management problems,then it is very easyto cause the backlog of inventory,not only cause a lot of occupation of enterprise funds,but also affect the implementation of further production and sales plan.This paper starts with the basic theory of inventory management,and expounds thecurrent situation of the research on inventory management at home and abroad.Then,according to the pharmaceutical industry,the paper analyzes the current situation of itsinventory management from the aspects of turnover rate and turnover days,inventoryproportion and inventory structure,and then puts forward the existing problems andobtains the corresponding optimization countermeasures.This paper selects Kangyuanpharmaceutical industry as a specific case study object.Through the analysis of relevantfinancial data in 2017-2019,it is found that there are some problems in the inventorymanagement process of Kangyuan pharmaceutical industry,such as high growth rate,unreasonable inventory structure and decline of inventory turnover rate.Finally,thepaper puts forward the solution according to the problem.Key words:Inventory management;Pharmaceutical manufacturing industry;Kangyuan pharmaceutical