THE ROLE OF ACCOUNTING IN THE CONTROL OF THE MOVEMENT OF PHARMACEUTICAL PRODUCTS

Accounting plays a vital role in the effective control and management of pharmaceutical products throughout their supply chain. Accurate recording and reporting ensure transparency, accountability, and optimal utilization of resources in healthcare institutions. This article examines how accounting systems contribute to monitoring pharmaceutical inventories, preventing losses and fraud, and supporting decision-making processes. Challenges and modern solutions in integrating accounting with pharmaceutical logistics are also discussed.

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