摘 要随着经济和市场技术的飞速发展，医院的库存管理变得越来越重要，并且在货物的流通中扮演着越来越重要的角色，同时存货管理将直接影响到单位的成本和利润，库存控制是医院财务管理的重要组成部分，对医院来说库存管控至关重要，提高医院库存管理水平，加强内部控制，为医院库存管理的全面发展奠定基础，实现库存管的的理想化水平非常重要，加强库存管理，增加库存周转率，对医院的营运效果和未来的发展具有深大的影响。但是许多医院在对于存货的管控问题上没有较好的管理方法，使得单位的存货堆积，甚至变质损坏而导致盈利不高。因此，本文以存货管理为重点，以合涧卫生院为例，对该单位存货的进货方式和进货渠道、存货的保管方法、存货的出库流程、存货盘点等方面存在的问题进行探讨。同时，本文结合该单位的行业性质、经营特点, 提出优化存货的管理制度、制定科学的进货方案及进货渠道、对存货的定期盘点和年末盘点实施监督等一系列措施。通过提高存货的购销存管理的科学性，实施严格的内部控制，形成封闭循环系统，进行科学决策和对存货进行有效控制有利于提高单位的效益和降低单位经营成本，避免不必要的存货损失。关键词：医疗行业； 存货管理； 存货分析AbstractWith the rapid development of economy and market technology, the hospital's inventory management becomes more and more important, and plays an increasingly important role in the circulation of goods. At the same time, inventory management will directly affect the cost and profit of the unit. Inventory control is an important part of the hospital's financial management. For the hospital, inventory control is very important to improve the hospital's inventory management level, It is very important to strengthen internal control to lay the foundation for the overall development of hospital inventory management and realize the ideal level of inventory management. Strengthening inventory management and increasing inventory turnover have a profound impact on the operation effect and future development of the hospital. However, many hospitals do not have a good m...
