In the process of modern enterprise development, internal control is the main means, and the in vitro reagent manufacturing industry is no exception. Scientific and reasonable internal control can improve the economic management level of enterprises, effectively control research and development costs, raw material costs, and reduce sales expenses, reduce operational risks, and ensure maximum economic benefits.
The core content of internal control work carried out by in vitro diagnostic reagent manufacturing enterprises is position separation and clear responsibility. From the perspective of accounting control function, separating incompatible positions can enable mutual control and supervision to avoid personal fraud, which is also the main measure and method for enterprises to reduce financial risks and operational risks. In the internal control process of in vitro reagent manufacturing enterprises, the board of directors system can be established to take the initiative to assume the internal control responsibility. In addition, many economic operations, such as product research and development, personnel placement, cost control, capital amount, financial income and expenditure, etc., should follow the incompatible position separation system to establish a scientific and reasonable approval authority and authorization system, supervise and guide capital amount, and regularly carry out assessment. At the same time, a regular job rotation system should be formulated to strengthen the supervision and management of key positions such as material requisition, asset disposal, and raw material procurement, adjust and arrange the work content of personnel appropriately, avoid inertia and management inertia, find out shortcomings in a timely manner, and solve problems through scientific and reasonable methods to prevent problems before they occur.
The development of many work in in vitro reagent manufacturing enterprises, such as product research and development, market marketing, etc., needs to be related to cost accounting, semi-finished product accounting, and material accounting. Especially for growing IVD reagents manufacturing enterprises, the quality of cost control work is closely related to their economic benefits, directly affecting the realization of development goals. Therefore, when designing the financial accounting system, the enterprise should set up an independent position and select personnel with high professional quality to be responsible for cost and expense control and accounting, and reflect the production costs of products and inventory commodity costs truly and objectively through the actual cost method, so as to improve the accurate data for the enterprise's development and operation in the future, and avoid blind development of products.
In the organizational affiliation relationship of IVD reagents manufacturing enterprises, internal audit is relatively special. The enterprise should scientifically and reasonably set up institutions and select personnel. Internal audit can timely find out the risk problems in the enterprise management process. IVD reagents manufacturing enterprises should take the internal control key points as the foundation, make separate audit work according to product categories based on internal audit, formulate diversified inspection methods and audit procedures according to different product categories, report to the responsible person in time, find out the shortcomings in the audit process in time, improve the degree of attention, and adjust the business management strategy to optimize the internal control system.