采购内控在制药企业降本增效中的作用
唐梅
【期刊名称】《上海医药》 【年(卷),期】2012(000)017
【摘要】 原辅料采购作为制剂药企业生产经营的第一个环节，对药品成本控制和药品质量控制至关重要，是制药企业降本增效的一个重要环节。怎样把握好原辅料采购预算、计划、价格和采购产品的质量关就显得非常必要和关键。只有做好采购环节的内控，才能在降本方面做到利益最大化。% As the first aspect of the drug production and operation, procurement of raw materials is particularly crucial to the cost and quality control of drugs and it is an important part for pharmaceutical companies to reduce cost and enhance efficiency. How to grasp the budget, plan and price of raw materials procurement and the quality of purchased products becomes very necessary and critical. Only when a good job has been done in internal control of procurement, the benefits resulting from cost reduction can be maximized. 【总页数】3页(45-47)
【关键词】采购内控;制药企业;降本增效 【作者】唐梅
【作者单位】上海新亚药业有限公司上海201203 【正文语种】中文 【中图分类】F406.5
采购内控在制药企业降本增效中的作用
