Information system for accounting in pharmacy organizations. Coursework: Information system for accounting for products and services in the pharmaceutical field

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MINISTRY OF EDUCATION AND SCIENCE OF RUSSIA

FEDERAL STATE BUDGET EDUCATIONAL INSTITUTION

HIGHER PROFESSIONAL EDUCATION

"VYATSK STATE HUMANITIES UNIVERSITY"

Course project

in the discipline of information systems design

DEVELOPMENT OF AN INFORMATION SYSTEM FOR ACCOUNTING MEDICINE STOCKS IN A PHARMACY

INTRODUCTION

In recent times, the volume and circulation of information in all spheres of human life have increased significantly: economic, financial, political, spiritual. And the process of accumulation, processing and use of knowledge is constantly accelerating. Scientists say that every ten years the amount of information doubles. In this regard, there is a need to use automatic tools to effectively store, process and distribute accumulated data.

Automated systems receive information that is processed, and the results obtained are also presented in the form of information. While creating unified system information processing, the designer must strive to ensure the integrity of the system, using special system-forming components for this. The property of integrity consists in the creation of new functions inherent in the system, in the formation of new knowledge.

Overcoming organized complexity (inherent in any system) consists of simplification, optimization and multi-level and multi-aspect modeling. At the same time, one should not forget about the property of integrity, since each specialist functionary creates his own aspect model.

Based on modern requirements for the quality of work of the financial department of a large enterprise, it should be noted that its effective work depends entirely on the level of equipping the company with information tools based on computer systems for automated warehouse accounting.

Computer accounting has its own characteristics and is radically different from ordinary accounting. The computer not only facilitates accounting, reducing the time required for paperwork and summarizing accumulated data to analyze the progress of trading activities necessary to manage it. Trading reports obtained with the help of a computer can be obtained without it - there is no special mathematics in the computer - but the calculations will take so much time that they will no longer be needed for anything; or they will have to employ so many calculators that their salaries will cost significantly more than the profit received as a result of their calculations.

Thus, when using a computer, “quantity turns into quality”: an increase in the speed of calculations makes it possible to qualitatively improve the trading scheme itself. In this course project, we will have to automate the medicine inventory accounting system, that is, implement information Technology during his work.

The implementation of the project of an automated system “Medicine inventory accounting” will significantly facilitate the work of employees in a pharmacy and will provide the opportunity to reduce management costs by freeing up human resources engaged in various types of processing paper documents, storing and analyzing data for any period of time, and searching for the necessary information using various criteria selection.

The purpose of the course work is to analyze the activities of pharmacy inventory accounting of medicines, the introduction of information technologies into the process of pharmacy work. The result of the work is the creation of a ready-made information system for recording the stock of medicines in the warehouse.

When completing the course work, the following tasks were set:

description of the subject area;

designing a conceptual data model;

business process modeling;

designing the physical structure of the database.

The solution to these problems involves the creation of a database for recording the stocks of medicines in the warehouse.

1. GENERAL CHARACTERISTICS OF THE AUTOMATION OBJECT

1.1 Setting automation goals and objectives

The main advantage of automation is the reduction of redundancy of stored data, and therefore saving the amount of memory used, reducing the cost of multiple operations for updating redundant copies and eliminating the possibility of inconsistencies due to storing information about the same object in different places, increasing the degree of reliability of information and increasing the speed of information processing; excessive number of internal intermediate documents, various journals, folders, applications, etc., repeated entry of the same information into various intermediate documents. Also significantly reducing the time is the automatic search for information, which is carried out from special screen forms in which the object search parameters are indicated.

An automated system is understood as a system of methods and methods for collecting, accumulating, storing, searching, processing and protecting management information based on the use of developed software, computer technology and communications, as well as the ways in which this information is provided to users.

The use of automated systems made it possible to present in a formalized form suitable for practical use a concentrated expression of scientific knowledge and practical experience for the implementation and organization of social processes. This involves saving labor costs, time and other material resources necessary to carry out these processes. Automated systems therefore play an important strategic role, which is constantly increasing.

This is explained by a number of properties inherent in automated systems, which: make it possible to activate and effectively use the information resources of society, which saves other types of resources; implement the most important, intellectual functions of social and economic processes; allow you to optimize and, in many cases, automate information processes during the formation of the information society; provide information interaction people, which contributes to the dissemination of mass information.

Information systems are quickly assimilated by the culture of society, removing many social, everyday and production problems, expand domestic and international economic and cultural ties, influence population migration around the planet; occupy a central place in the process of intellectualization of society, in the development of the education system, culture and new (screen) forms of art, popularization of masterpieces of world culture and the history of human development; play a key role in the processes of obtaining, accumulating, and disseminating new knowledge; make it possible to implement methods of information modeling of global processes, which makes it possible to predict many natural situations in regions of increased social and political tension, environmental disasters, and major technological accidents.

The structure of a specific automated system for its implementation requires the presence of three components: a set of technical means, consisting of computer, communication and organizational equipment; software system, consisting of system (general) and application software; organizational and methodological support system, including instructional and normative and methodological materials on organizing the work of managerial and technical personnel within the framework of a specific automated system for supporting management activities.

1.2 Design tools

IN modern world Almost any organization, be it a business enterprise or a government agency, is faced with the problem of structuring the information received, analyzing and managing various information systems (IS). Every year the development and implementation of such information systems becomes noticeably more complicated. At the same time, at the initial stage of development of such systems, a detailed analysis of the activity itself and the tasks assigned to the IS is always carried out. Therefore, special CASE tools (Computer Aided Software/System Engineering) are currently used to help in the development and support of complex software systems - from simple modeling of business processes in an enterprise to full support of the entire life cycle of creating and maintaining information systems.

CASE is a toolkit for system analysts, developers and programmers. They allow you to get a job description created system before it was built. Then, with their help, you can analyze the operation of the system and optimize the prepared solutions. Using CASE tools, analytical diagrams are created that not only show an understanding of the customer’s requirements, but also make them understand the full depth of the system being developed and discover missing details.

Today, CASE tools are successfully used in almost all areas of human activity where there is a need to automate processes and detailed analysis of information. They include a certain set of tools for servicing the processes of designing and maintaining IS, creating databases and applications, testing, documentation, structural and functional analysis, etc.

CASE tools are effective support for thinking and developing logic. Based on this, the capabilities of analysts are significantly expanded. Using CASE tools, it is possible to develop an information model and, based on it, an enterprise automation concept.

Tools designed for IC modeling can be classified into one of the following categories:

local, supporting one or two types of models and methods;

small integrated modeling tools that support several types of models and methods (ERwin, BPwin);

medium integrated modeling tools supporting from 4 to 10-15 types of models and methods (Rational Rose, Paradigm Plus, Designer/2000);

large integrated modeling tools supporting more than 15 types of models and methods (ARIS Toolset).

Of all the ones presented, BPwin suits us best. BPwin is a fairly advanced modeling tool that allows you to analyze, document and improve business processes. With its help, you can model actions in processes, determine their order and the necessary resources. BPwin models create the structure necessary for understanding business processes, identifying control events and the order in which process elements interact with each other.

Let's compare BPwin with other CASE tools (Table 1):

Table 1 - Comparison of CASE tools

1.3 Description of the subject area

In this work, the subject area of automation is pharmacy warehouse operations.

First of all, a warehouse deals with the movement of material and information flows. The first are represented by the movement of goods from suppliers to the warehouse and from the warehouse to the center employees, and information flows are represented by the documentation necessary for these operations.

The warehouse receives and stores medicines, which are accompanied by a delivery note and an invoice. The goods form consists of two parts: general (which includes the number and date of the invoice, the name and details of the supplier) and specifications (which includes the names and quantity and price of the products transferred). An invoice is a document issued by the supplier to the buyer to confirm the buyer’s payment, the amount of payment, the marketability of the given business transaction or acceptance or rejection of it in the invoice. The general part includes details of the supplier and buyer, and the specification indicates the name of the product, units of measurement, price and amount.

2. DEVELOPMENT OF FUNCTIONAL MODELS FOR AN AUTOMATED SYSTEM FOR ACCOUNTING PHARMACY MEDICINE INVENTORIES

BPwin is a powerful modeling tool that is used to analyze, document and re-engineer complex business processes. The model created using BPwin allows you to clearly document various aspects of activity - the actions that need to be taken, how to implement them, the resources required for this, etc. Thus, a holistic picture of the enterprise’s activities is formed - from models of organizing work in small departments to complex hierarchical structures . When developing or purchasing software, business process models are an excellent means of documenting needs, helping to ensure high-value IT investments. In the hands of system analysts and developers, BPwin is also a powerful tool for modeling processes when creating corporate information systems (CIS).

BPwin combines function (IDEF0), data flow (DFD), and work flow (IDEF3) modeling tools into one tool, coordinating these three core business aspects to meet the needs of business and systems analysts. BPwin allows you to reuse key modeling information from a baseline perspective to identify points of conflict and ultimately achieve reconciliation.

Using functional modeling (IDEF0 notation), it is possible to conduct a systematic analysis of the activities of an enterprise, focusing on regularly solved tasks (functions), indicating their correct implementation, indicators, resources required for this, results and source materials (raw materials).

Data flow modeling (DFD), often used in software development, centers around the flow of data between different operations, including storage, to achieve maximum availability and minimum response time. Such modeling allows you to consider a specific process, analyze the operations that make it up, as well as the decision points that influence its progress.

Work flow modeling (IDEF3 notation) allows you to look at a specific process, analyze the operations that make it up, as well as the decision points that affect its progress.

The context diagram is the top level of the model, representing the system as a set of hierarchical actions, in which each action transforms some object or set of objects. The highest action of the hierarchy is called the context action - this is the most high level, which directly describes the system. The levels below are called child decompositions and represent sub-processes of the parent action.

The context diagram depicts the top-level activity and delineates the boundary of the modeling with respect to purpose, capability, and perspective.

In this course work, based on the IDEF0 notation, a context diagram was developed that shows input and output resources, control rules and control mechanism (Figure 1).

Figure 1 - Context diagram " Automated system pharmacy inventory accounting (IDEF0)

The interaction of the system with the environment is described in terms necessary for the normal functioning of the pharmacy:

The input is the goods from the supplier with accompanying documents. For goods from a supplier, this is a delivery note and an invoice.

Current legislation and instructions are the regulating rules that govern the functioning of the pharmacy.

In the functioning of a pharmacy, resources perform the most important function. Pharmacy staff participates in all functional subsystems. Information resources perform a direct function (providing information about the supplier, product, etc.). It is currently impossible to imagine any functioning medical institution without medicines.

After describing the context diagram, a functional decomposition is carried out - the system is divided into subsystems, and each subsystem is described separately (decomposition diagrams). Then each subsystem, if necessary, is divided into smaller ones, and so on until the desired degree of detail is achieved. As a result of this division, each fragment of the system is depicted on a separate decomposition diagram (Figure 2).

Figure 2 - IDEF0 decomposition diagram. Medicine inventory accounting

The entire process of inventory inventory of medicines is divided into:

Acceptance of goods (acceptance of goods according to accompanying documents).

At this stage, the goods with accompanying documents arrive at the pharmacy warehouse and are counted (viewing expiration dates). If the result of counting the goods is positive, then part of the goods is transferred for shipment, the rest for storage. If the result of counting the goods is negative, then a report is drawn up and the goods with documents are transferred for storage until the results are equalized.

Loading of medicines.

This stage involves the packaging of medicines and their shipment.

Storage is the main and most complex function of a pharmacy warehouse; it implies all other actions with the goods not described above, for example, warehousing, accounting for goods, and preparing documentation for the goods.

Each subprocess is subject to further decomposition. As a result of further division of functions, we obtain decomposition diagrams (Figure 3, 4, 5):

Figure 3 - IDEF0 decomposition diagram. Taking medications

The process of taking medications is divided into:

unloading (medicines are unloaded into the warehouse);

recalculation (medicines are recalculated, the expiration date of the medications is checked, and the resulting quantity is checked with the quantity indicated in the receipt documents).

Next, we decompose the “Recalculation (checking expiration dates)” functional block, which in turn is an element of the decomposition of the “Taking medications” block and is divided into five actions (Figure 4):

taking medications for reconciliation;

reconciliation with the supply contract;

inspection of appearance;

checking the production date and expiration date;

transfer to the collection of medicines.

Figure 4 - IDEF3 decomposition diagram. Recalculation (checking expiration dates)

Fig.5: IDEF0 decomposition diagram. Shipment of goods

The process of shipping goods is divided into:

Collection of medicines.

Loading of medicines. Accepted and rejected medications are shipped with the appropriate documents.

Fig.5: IDEF0 decomposition diagram. Storage

The storage process, in turn, is divided into:

Warehousing (Direct placement of medicines in a pharmacy warehouse).

Accounting for medications.

3. DEVELOPMENT OF INFORMATION MODELS FOR AN AUTOMATED SYSTEM OF “PHARMACY MEDICINE STOCK ACCOUNTING”

Building an information model of a subject area involves identifying entities, their attributes and primary keys, and identifying connections between entities. A generally accepted type of graphical representation of a relational data model is an ER diagram, in which entities are depicted as rectangles connected by links. This graphical representation makes the database structure easier to understand than a textual description.

IDEF1X describes a collection/set of instances that are similar in properties, but clearly distinguishable from each other by one or more characteristics. Each instance is an implementation of an entity, i.e. an entity in IDEF1X describes a concrete set of real-world instances, as opposed to an entity in IDEF1, which is an abstract set of real-world information representations. An entity is a set of instances of real or abstract objects (person, place, thing, event, state, concept, idea, object, etc.) that have common attributes or characteristics and about which information needs to be stored.

An entity is a set of individual objects - instances, and all these objects are different.

A relationship is a functional dependency between entities. For example, "employee" makes "sales".

Each entity has attributes. An attribute is a property of an object that characterizes its instance.

There are two levels of representation and modeling in ERwin - logical and physical. The logical level means a direct representation of real-life facts. For example, people, tables, departments, computers are real objects. They are named in natural language, with any word separators (spaces, commas, etc.). The logical level does not consider the use of a specific DBMS, does not define data types (for example, integer or real), and does not define indexes for tables.

Diagram of the level of entities and attributes, in IDEF1X notation of the logical level of the ERwin model (Fig. 6):

Fig.6. ERD - diagram in IDEF1X notation logical level

pharmacy medicines data base

The buyer entity contains information about the buyer code, the buyer's full name, and his address.

The order entity contains the order number, order date, form of payment, payment, name and quantity.

The supplier entity contains the supplier code, the supplier's full name, and his address.

The shelf entity contains the shelf number.

The medicine entity contains information about the medicine code, batch, name of the medicine, medicine classification, description, units of measurement, delivery date, availability, quantity, and price.

The physical layer of the ERwin model consists of the target DBMS, object names and data types, and indexes. ERD diagram (physical layer) of the physical layer of the ERwin model (Fig. 7):

ERwin provides the ability to create and manage these two different levels of presentation of a single diagram (model), as well as having many display options at each level.

Fig.7 ERD - diagram in IDEF1X physical layer notation.

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Accounting methodology

The primary task in automating the Nizhny Novgorod Pharmacy Chain MP was a clear separation of the structure of income and expenses. This, ultimately, should have helped to get a clear picture of the profitability of each of the pharmacies by type of activity.

Reference

One of the divisions of the Nizhegorodskaya MP
pharmacy chain" - Pharmacy No. 391.

MP "Nizhny Novgorod Pharmacy Chain" was organized in June 2003 on the basis of municipal pharmacies, which are independent legal entities. One of the main goals of the association was to increase the efficiency and quality of municipal property management. The company is the largest chain of pharmacies in Nizhny Novgorod. It includes 62 pharmacies and 100-120 pharmacy kiosks and points, the total number of employees is about 1,200 people. Pharmacies provide a full range of services to the population, as well as municipalities (clinics, hospitals, sanatoriums, etc.), and have their own production facilities.

In addition, it was necessary to ensure the correct calculation and calculation of taxes, because in a large organization, accounting, as a rule, is an order of magnitude more complicated than in a small company, and the multi-level structure of the enterprise leads to complicated calculations for the distribution of costs and determining the profitability of divisions (in the Nizhegorodskaya MP pharmacy chain" there are about 60 of them.

An enterprise carrying out activities subject to a single tax on imputed income (hereinafter referred to as UTII) and subject to the general taxation regime is faced with the problem of organizing accounting within the framework of two fundamentally different taxation systems. Their combination leads to the need to distribute both costs and taxes, which at the time of accrual cannot always be identified with a specific type of activity.

When analyzing the structure of profitability centers, the first problem becomes obvious - the need to standardize the paid “input VAT” both for goods and for other material assets and services. It is worth noting that the standardization basis for each center and cost level is different. By analyzing the gross profit, in each specific case it is possible to determine what part of the VAT is subject to refund:

Debit 68.2 Credit 19,

and which will be included in the cost price (for goods sold):

Debit 90.2.2 Credit 19,

or costs (for other goods and materials and services):

Debit 44.1.2 Credit 19 or Debit 26 Credit 19.

The main difficulty with manual accounting is associated with the colossal amount of data that large enterprise may be regrouped and organized many times before the information can be used for decision making and reporting.

Similar problems arise when calculating and calculating taxes from the payroll fund (hereinafter referred to as payroll), which have to be distributed among types of activities subject to and non-taxation of UTII. In this case, the most acceptable solution seems to be the following:

fully accrue all taxes from payroll to cost accounts, regardless of the type of activity;
at the end of the month, when the gross profit for pharmacies by type of activity is known, reverse the excessively accrued taxes in the part attributable to the types of activities subject to UTII.

The problem is aggravated when calculating contributions to compulsory pension insurance for the insurance and funded parts. An enterprise has the right to reduce its payments for the single tax on imputed income through payments in Pension Fund RF (insurance and savings part), but only in an amount not exceeding 50% of this tax. This part is reversed from the cost account, for example:

Exactly the same schemes are used when distributing costs from account 44.1.3 “Distribution costs subject to distribution” and account 26 “General business expenses”.

Ultimately, when closing account 90 “Sales”, profit or loss is determined by pharmacies and their types of activities. This was one of the main objectives of this project.

Automation

In practice, in the process of developing and implementing an automation system, purely technical nuances were added to methodological problems. It was necessary to connect thirteen remote databases with the central database.

This problem was solved partly with the help of the "Distributed Database Management" component, and partly with the help of data exchange technology in XML format.

The configuration implements accounting by branches for all areas of accounting. Due to the fact that the enterprise records goods in retail prices, a number of changes were made related to total accounting in retail (see Fig. 1).

Rice. 1. Receipt of goods.

The main problem in implementing the project was the large amount of data entered into the system. For example, the number of documents received from suppliers is about 30 thousand per month. This makes it impossible to use a number of standard configuration documents due to reduced system performance. Thus, to automatically generate a purchase book, it was decided to separate VAT accounting for incoming goods and VAT for other goods and materials and services. In addition, in order to reduce the volume of simultaneously processed data and increase the efficiency of work, the regulatory document “Creating purchase ledger entries” is entered into the system daily, processing data only for a certain date and for a certain area of accounting. It should be noted that the monthly purchase book in standard format takes about 500 pages.

The block of mutual settlements with suppliers and buyers was worked out in a similar way. In fact, “documentary payment” was organized in the “Contracts” directory.

Automation of two-way exchange with the Client-Bank systems made it possible to almost completely automate the process of entering information on the status of bank accounts, and the “Statement” document with a tabular part of 300-700 lines was entered in 10-15 minutes (see Fig. 2). This greatly facilitated the work of employees and reduced the likelihood of errors.

Rice. 2. Document "Extract".

All basic calculations and processing (downloading data from branches, filling out the purchase ledger and sales ledger, calculating and adjusting taxes, allocating costs, closing accounts) are mostly done by running tasks in the background during non-working hours. This solution to the problem allows you to use 100% not only employee time, but also “machine” time.

As a result of the work carried out, a consolidated reporting form can be drawn up on the composition of the profitability of the enterprise by division - pharmacies (see Fig. 3).

Rice. 3. Profit report.

Thus, during the automation process, it was possible to complete all the assigned tasks. It has become much easier for accounting employees to handle information - now they can quickly and reliably generate the required reports for both internal and external users. The completeness and efficiency of entering information allows us to speak with sufficient accuracy about the availability and size of accounts receivable and accounts payable, about the state of mutual settlements with counterparties, and based on an analysis of the composition of the assets and liabilities of the enterprise - about its financial condition, which is information of primary importance for any manager.

The successful interaction between the enterprise’s accounting department employees and the implementing company’s employees at this stage gave rise to continued cooperation. Automation work is currently underway tax accounting, personnel records and payroll, work is planned to automate financial planning at the enterprise.

Information support for the work of pharmacy enterprises is one of the most important tools not only for increasing their competitiveness, but also a necessary condition for their very existence.

Information support for pharmacy enterprises includes several main aspects:

Marketing research;

Security regulatory framework;

Accounting for the movement of goods;

Analysis and planning;

Interaction with external industry information systems;

New information technologies, which have been developed and widely used in recent years, provide new forms in the organization of each of the listed areas

The most important component of marketing research for the retail market of medicines and medical products is information services about the availability of medicines in city pharmacies. Currently, almost every pharmacy chain in the city has its own certificate, which provides information only on a limited range of pharmacies. This increases the attractiveness for the chain pharmacies themselves, but reduces the value for the population and specialists.

The pharmacy has the 1C:Apteka system installed

"1C: Pharmacy" expands the functionality of the standard solution "1C: Retail" to work with a specific assortment (medicines, medical products) and business processes (batch recording of medicines, control of counterfeits and expiration dates, control of pricing rules, etc.). d.) pharmacies, both in the version of a single pharmacy and a chain of pharmacies.

Main functionality of the industry solution:

· Registration of the arrival of medicines from the counterparty to the warehouses of pharmacies, including in a two-phase (order) mode;

· Registration of the movement of medicines between pharmacies, internal warehouses of pharmacies, pharmacies and enterprise warehouses, including in a two-phase (order) mode;

· Registration of returns of goods from customers (mechanisms for automatically creating necessary documents when returning “Not Day to Day” in RMK mode);

· Preparation of medicines inventory documents ("Inventory of goods", "Write-off of goods", "Posting of goods");

· Registration of incoming and outgoing cash orders directly in pharmacies;

· Preparation of documents for the movement of funds between pharmacies, internal cash registers of pharmacies, pharmacies and cash registers of the enterprise;

· Registration of sales receipts, and at the end of the shift, a summary report on the cash register, taking into account the returned goods per shift;

· Working with acquiring systems, accounting for payments for goods using payment cards, accounting for acquiring agreements and conditions for the return/non-return of a trade concession by the acquirer when returning goods;

· Possibility of using interest discounts on discount cards(cumulative discounts), discounts divided by pharmacies, discounts to counterparties, discounts on the amount of the receipt, discounts by duration, by quantity of goods, by type of payment;

· Support for retail equipment: fiscal recorders, data collection terminals, barcode scanners, weighing equipment, customer displays, payment terminals, magnetic card readers.

The use of an industry-specific solution for the automation of pharmacies, pharmacy kiosks and pharmacy chains will significantly reduce the costs and time it takes to put the system into operation in relation to universal solutions, thanks to the implementation in it of the main business processes characteristic of successful enterprises in this industry.

In the "Retail 8. Pharmacy" configuration, records are kept by series for medicines. Serial accounting of medicines is implemented based on the characteristics mechanism.

The solution allows you to keep records of vital and important medicines, mandatory pharmacy assortment and specialized groups, and record analogues of medicines, allowing you to find a replacement for a missing medicine or product. A mechanism has been implemented for loading/uploading documents from an external file (txt, dbf, xls, mxl formats).

The service for downloading/updating information about drugs and series prescribed for withdrawal from the pharmacy and retail chains (counterfeits) allows you to use data from the official website Federal service on supervision in the field of health care and social development. The documents control counterfeit drugs, as well as batches with expired shelf life.

Information bases created on the basis of the industry solution "1C: Pharmacy" have the ability to work in distributed information base (RIB) mode with a clear division of document flow among pharmacies, where information on all pharmacies in the network is consolidated in the main RIB node. Mechanisms for automatic initiation of exchange are provided.

Mechanisms are provided for administering information base users of remote RIB nodes from the main node "1C: Pharmacy" by the system administrator, for example, in the main node of RIB, the system administrator can create (edit, assign roles, interfaces, reset password) a user of the information base of a remote node, as well as have access to up-to-date information about the settings of IS users made in configurator (or enterprise) mode directly in the RIB nodes.

In "1C: Pharmacy", along with multi-pharmacy accounting, multi-company accounting is implemented, where each warehouse (sales floor) can be assigned to a specific organization.

"1C: Pharmacy" can use order schemes for the movement, sale and receipt of goods to the warehouses of an enterprise or pharmacy. The order scheme represents the movement of goods required for acceptance or shipment from the warehouse to the buffer list, while the actual operation with the inventory balance in the warehouse is carried out by an issue or receipt order.

The system implements the ability to control the setting of prices for medicines in accordance with the law for each series separately. It is possible to work with item price types, which, if used control system may act as recommended prices for retail sales, but be adjusted for retail sales depending on geographical location pharmacies Mechanisms for creating layouts of price tags and labels and printing them from any types of “commodity” documents have also been implemented.

The industry solution "1C:Pharmacy" accumulates methodological solutions and best practices of retail enterprises presented in the software product "1C:Retail 8" and the accumulated experience of the 1C-Rarus company in the pharmacy automation market

System: “1-S Pharmacy” on a work computer

Search capabilities

The speed and quality of customer service, optimization of accounting and replenishment of inventory, the ability to quickly monitor and regulate the level of retail prices and many other aspects that affect the final result of the pharmacy are always relevant. Without taking these factors into account, it is impossible to survive. What then can we say about the modern situation, when the problem of fighting for a buyer has long become the most pressing. The desire of managers to use every opportunity to improve the competitiveness of their business has sharply increased. In particular, the demand for various computer and software solutions that make it possible to comprehensively automate the entire cycle of pharmacy activities has increased noticeably.

It is typical for a pharmacy as a trading establishment high degree reporting. Considering the significant volume and pace of turnover of goods, the specific requirements for its storage and sale, it is very important to establish fast and high-quality collection, processing and analysis of information related to the commercial activities of the pharmacy. This can be done through the introduction of automated control systems that make it possible to combine the entire process of turnover of goods - from ordering the next batch from the supplier to the moment of sale and accounting of funds received from it.

The software product is an information system designed for comprehensive automated accounting and analysis of the movement of all categories of goods in pharmacies or pharmacy chains. They cover all aspects of the pharmacy’s activities and take into account all the features of its work.

These are the advantages of the system noted by pharmacy workers who have been successfully using the software product in everyday practice for a long time. Firstly, this is a complete accounting of goods in real time with the necessary financial documentation. You always know exactly the profit and balance of goods in any department of your pharmacy, you can control purchases, release, assortment and retail prices goods. Naturally, all this reduces labor costs, simplifies the work of pharmacists, and allows the pharmacy management to optimize the assortment policy of the enterprise, getting rid of “ballast” items and reducing the amount of inventory to the required minimum. For example, an inventory, if necessary, can be completed in just a few hours. Reports generated by the system allow you to promptly identify possible errors and simplify the maintenance of accounting and provide analytical information to the pharmacy manager. Any report can be compiled in a few minutes.

Thanks to the automated system, the work of the pharmacist-informant has been accelerated. Information about the availability of drugs and prices is sent to the city certificate and to treatment and preventive institutions. The system is easy to use, which allows you to quickly train staff without interrupting their work. In addition, the system provides the pharmacy with greater analytical capabilities for planning its activities. For example, you can complete a complete calculation of the ratings of all drugs for a year in less than 5 minutes. Such a high speed of operation is achieved, in particular, due to the fact that during operation the system does not create any temporary, unnecessary files, which is typical for many computer programs. Usually these files remain on the disk and slow down the program. Comparative analysis the assortment is carried out taking into account the “break-even point” of individual groups of goods, the structure of sales volumes and the profitability of product items are determined. Thus, it becomes possible to plan sales volumes, commodity and cash flows, profits and costs.

The most preferable and beneficial for pharmacies are integrated software and hardware systems, or automated control systems. Such systems make it possible to comprehensively take into account and control the financial and economic activities of a pharmacy or pharmacy chain, i.e. generate complete and reliable information about the economic processes and results of the enterprise’s activities. And this, in turn, means freeing managers and accountants from tedious calculations, allowing them to fully concentrate on business analysis and planning. Over the past years, the development of information products has been associated with the use of economic and mathematical methods to carry out marketing functions of forecasting the consumption of pharmaceutical products, as well as for market testing.

An automated system allows you to ensure accurate knowledge of the profit and balance of goods in any department at any time (this is necessary in order to minimize inventory in the warehouse, while maintaining minimum stocks of medicines established by special lists).

Recently, the pharmacy has been using the “Suppliers” software package. The system is designed for automated accounting and analysis of the movement of pharmaceutical products. It covers all aspects of activity - from the arrival of goods at the warehouse to their sale in the sales area. This program takes into account the peculiarities of the pharmacy, allowing for subject-quantitative accounting of goods, financial control and operational monitoring of inventory balances. Using the program, contacts with suppliers are maintained and orders are updated. Quick determination of real balances is one of the main advantages. In addition, the use of cash registers using bar coding as part of the software package simplifies the process of dispensing medications and their accounting, significantly facilitates the work of pharmacists, increasing the quality of control and reducing the costs of personnel errors. It takes several hours for goods to arrive at the pharmacy from suppliers.

Pharmacies that purchase software are well aware of the important role that customer service plays in this case. In general, the system solves almost any problem of a modern pharmacy. But the main thing, according to its users, is that it makes it possible to provide truly “emergency” medical care.

Managing a pharmacy organization requires the manager to skillfully combine the use of financial indicators obtained based on data analysis financial statements, with other indicators to justify management decisions over time periods when there is no completed reporting yet. This forms the basis of management accounting, which is considered as an internal information system that provides information for making management decisions and monitoring the activities of the organization. Information for management accounting is generated on the same basis as information for financial and tax accounting. The difference lies in the groupings of information provided for making management decisions. The lack of a unified standard for management accounting allows the formation of different approaches to the development of a management accounting system and to the methods of its implementation.

MANAGERIAL ACCOUNTING IN PHARMACY ORGANIZATIONS AS INFORMATION SYSTEM FOR ADMIN-ISTRATIVE DECISION-MAKING

Gavrilina N.I. 1

1 Pyatigorsk State Pharmaceutical Academy

Abstract:

Pharmacy management organization requires the head of a skilful combination of financial indicators obtained on the basis of the analysis of accounting data, with other indicators to support management decisions at time intervals, when there is no more complete reporting. This is the basis of managerial accounting, which is considered as an internal information system that provides information for management decision-making and oversight of the Organization’s activities. Information for managerial accounting is formed on the same basis as the information for financial and tax accounting. The difference consists in grouping information for management decision-making. The lack of a single standard for managerial accounting enables you to generate a variety of approaches to developing managerial accounting system, and its dictates.

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Gavrilina N.I. MANAGEMENT ACCOUNTING IN PHARMACY ORGANIZATIONS AS AN INFORMATION SYSTEM FOR MAKING MANAGEMENT DECISIONS // Scientific review. Pharmaceutical Sciences. – 2014. – No. 1. – P. 17-17;
URL: http://pharma.science-review.ru/ru/article/view?id=12 (access date: 02/01/2020). We bring to your attention magazines published by the publishing house "Academy of Natural Sciences"

Information system for accounting in pharmacy organizations. Coursework: Information system for accounting for products and services in the pharmaceutical field

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