医药企业管理报告

O. Prokopova
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引用次数: 0

摘要

医药工业一直被国家政府在药品生产方向上多次确定为经济的优先部门,因为它在很大程度上决定了国家的国防安全,因此,它是国家监管的特殊市场。与其他会计活动相比,医药企业会计具有几个特点。因此,有必要对制药活动中的会计和报告组织进行详细研究,以实现会计目的。有必要订购管理报告,这将允许优化运作系统,以便不仅满足人民的需要,而且增加企业的利润。本文的目的是强调医药企业管理报告形成的原则和方法,确定其呈现的形式、要素和格式。在研究过程中,运用了一般的科学方法和特殊的方法,特别是:辩证法,系统的方法建模和方法。提出了完善医药企业会计报告的理论原则。提出关于药品供应和销售的管理报告。探讨了改进制药企业报告组织的途径。提出了加强医药企业信息化支持的措施。随着向新的经济管理形式的过渡,对报告的要求越来越高。主要财务报告的客观性、可靠性和及时性在今天至关重要,因为它允许:做出适当的管理决策;对商品价值进行高质量和可操作的清查;进行经济分析,规划药房工作的主要指标;确保对医药企业合理用药的控制。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Management reporting of pharmaceutical enterprises
The pharmaceutical industry has been repea­tedly identified by the government of the state in the direction of the production of medicines as a priority branch of the economy, because it largely determines the national and defense security of the country, as a result, it acts as a special segment of the market regulated by the state. The accounting of pharmaceutical enter­prises has several features compared to other accounting types of activity. Consequently, there is a need for a detailed study of accounting and reporting organisations in pharmaceutical acti­vities to fulfil the accounting purpose. There is a need to order management reporting, which will allow optimising the functioning system so as not only to satisfy the population’s needs but also to increase the enterprises’ profit. The aim of the article is to highlight the principles and appro­aches to the formation of management reporting of a pharmaceutical enterprise, to determine the forms, elements and format of its presentation. During the research, general scientific and spe­cial methods were used, in particular: dialec­tical method, systematic approach modeling and methods. The paper substantiates the theoretical principles of improving the accounting reporting of pharmaceutical enterprises. Management re­ports on the provision and sale of medicines are proposed. Ways to improve the reporting orga­nisation at the pharmaceutical enterprise are considered. Measures to enhance information support at pharmaceutical enterprises are offe­red. With the transition to new economic mana­gement forms, increasingly high requirements are placed on reporting. The objectivity, relia­bility and timeliness of primary financial reporting are essential today because it allows: to make the proper management decisions; to carry out a high-quality and operational inventory of com­modity values; to conduct an economic analysis and plan the primary indicators of the phar­macy’s work; to ensure control over the rational use of pharmaceutical enterprises.
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