Internal Control System On Drug Inventory

Case Study At The Domat Anugra Farma Pharmacy In Malang

Abstract

In general, a trading company can be defined as an organization that carries out business activities by buying goods from other parties or companies and then reselling them to the public, in order to get as much profit as possible. It can also be interpreted as a company that requires various types of products or goods that will be sold for consumer purposes without changing the form. Initially, the company first buys various products as needed, maintains its inventory, and distributes the products it has to customers through a buying and selling transaction. From there, trading companies get as much profit as possible, namely from the difference between the selling price and the purchase price of the products that have been sold to consumers. Internal control is an important thing that must be done by an organization so that abuse does not occur. This is intended so that the organization's assets can be protected and prevent fraud from occurring. In addition, this internal control is also intended so that all established rules are implemented by all staff of the organization. One type of control that must be carried out in an organization is control of inventory, because inventory is one of the sources of income. Inventory is one of the current assets that have sufficient risks and need serious management, especially organizations engaged in the pharmaceutical or health sector.