GOVERNMENT OF THE FEDERAL DISTRICT

STATE SECRETARIAT OF HEALTH

UNDERSECRETARY OF HEALTH CARE
DIRECTORATE OF PHARMACEUTICAL ASSISTANCE

STATE SECRETARIAT OPERATING PROCEDURE VERSION 1

OF HEALTH STANDARD Stock Control
CONTROL OF MEDICATION STOCK
OBJECTIVE: Establish the criteria for inventory control in order to ensure supply,
ensure the regularity of supply, establish necessary quantities for demands and avoid
losses
LOCATION OF APPLICATION: Outpatient and Internal Pharmacy of the health center
RESPONSIBLE FOR EXECUTION: Pharmacist or staff trained for this activity.
DESCRIPTION OF THE PROCEDURE:
It must be done monthly and communicated to the other interconnected departments so that
everyone programs
Suspend service during the inventory period;
Assign responsible persons for stock verification through counting;
Proceed with the physical organization of the products in advance in order to expedite the counting.
of the same ones;
Remove expired or spoiled products from the shelves and update the inventory.
Review the control sheets (adding inputs and outputs)
Perform the counting. Each item in stock must be counted twice. The second
counting must be done by a reviewing team. In case of a counting discrepancy,
perform a third count.
Confront the stock of the records with the physical stock;
Update the inventory records, making the necessary adjustments;
Record the entries and exits of medications only after the inventory is completed, for
avoid the risk of double counting the same product;
Register occurrence in case of discrepancies in inventory, track the incoming invoices,
output documents, reallocations, losses, and expiration dates of the expired ones, for
identify the possible failures;
Review the sums of the inputs and outputs of the control sheets to evaluate if there was an error;
Communicate in writing to the immediate supervisor in case of medication diversion, for the
appropriate measures.
ANNEX E ADDITIONAL DOCUMENTS

Basic Concepts:
Stock Forecasting Elements

The inventory forecasting elements assist in defining the quantities of the products that
They must be acquired at compatible time intervals. They are:
. Average Monthly Consumption - AMC: it is the sum of the consumption of the products
used in a certain period of time, divided by the number of
months of its use. The longer the data collection period,
greater security in the results.

CMM = ∑ CM
NM
∑ - Summation;
CM - Consumption of each month;
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 GOVERNMENT OF THE FEDERAL DISTRICT
STATE DEPARTMENT OF HEALTH
SUBSECRETARIAT OF HEALTH CARE
DIRECTORATE OF PHARMACEUTICAL ASSISTANCE

NM - Number of months used for the determination of consumption.

. Estoque Mínimo (de Segurança ou de Reserva) – EMI:quantidade
minimum to be kept in stock to meet the CMM, in a certain
time period, while the replacement request is being processed,
considering the time of this replacement. The minimum stock varies from
according to the CMM and the replenishment time of each product.
. Maximum Stock – EMX: maximum quantity that should be maintained in
inventory, which corresponds to the reserve stock plus the quantity of
resupply.
. Estoque atual – EA:quantidade de medicamento disponível no estoque
of the unit.
. Replacement Time – RT: also known as time of
replenishment is the time elapsed between the request for restocking and the
delivery of the product, considering the time spent on issuing the order, the
processing of the process the waiting time, the delivery from the supplier, the
entry into stock, up to availability for utilization of the
medication. The unit of calculation for the TR (replacement time) is the month.

If a certain product takes a week, the TR will be 1/4. If a month, the TR

it will be equal to 1. If it takes two months, the TR will be equal to 2. And so on.

. Replenishment or Restocking Point – PR: existing quantity

in stock, which determines the issuance of a new purchase order.
Moment that signals the replenishment of a certain item in stock.
. Restocking or Acquiring Quantity – QR:quantity of
restocking of medications, which depends on the frequency of purchase. A
the formula to calculate QR is:

QR = (CMM x TR + EMI) – EA.

ABC Curve: using the ABC system, the sorting of the acquired items is determined.
verifying that the highest financial stock value is found
concentrated in a small subset of items. When the number is multiplied
of units of products consumed during a specified period by
its unit cost, the results are grouped in descending order of
value, and they are classified as follows:

Class A: represents the group of items of greatest financial importance and should be
treated with greater attention.
Class B: represents items that should receive intermediate attention.
Class C: represents items of the lowest financial volume.

The table below presents the average distribution of the values assigned to each
class:

Class % of items % of total stock value

A 10 - 20 65 - 75
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 GOVERNMENT OF THE FEDERAL DISTRICT
STATE SECRETARIAT OF HEALTH
UNDERSECRETARY FOR HEALTH CARE
DIRECTORATE OF PHARMACEUTICAL ASSISTANCE

B 20 – 35 15 – 30
C 50 - 70 5 - 10
Total 100 100
Adapted from MS - 2001

Due to the valuation of the classes, it is possible to establish the administrative policy and
appropriate financial management of inventory. Financial controls will be more
pressed for class A products, which consume most of the resources
made available, thus determining the issuance of purchase orders more
frequent, avoiding immobilization of financial resources and high stocks. A
the same analysis can be applied to products in class B, however, for the
products of class C, due to the smaller financial volume involved, are suggested
few purchase orders and larger quantities in acquisition, observing
logically, the storage capacity. The ABC Curve, besides being an effective
inventory control instrument, is a system that provides support for a
appropriate acquisition.

Types of Control: there are several mechanisms to control inventory,

the main ones: computerized system, stock control sheets,
forms for registering information, inventory, reports of
monitoring. They can be computerized or manual:
. Computerized inventory control: software is used to manage
the information about the inventory. To computerize the inventories, it is necessary
organize the service, use efficient control systems, identify the
information needs to be worked on, identify the types of
necessary reports, prepare the project, meet with the responsible team
for the development of the software, test the pilot and deploy the system.
. Manual control: shelf tags are used, confronting the records.
at the end of each month. It is a limited system, since it is not possible to obtain
reports, having shared information, besides being slower.
. Inventory Control Sheet: a simple control tool,
indispensable, when there is no computerized system. Data that
must be included in a Stock Control Sheet:
Identificação do produto: descrição e o código do produto.
Product movement data: quantity (received and distributed)
data from the supplier and requester (origin/recipient and number of
document), batch, validity, unit price and total.
Dados do produto: consumo mensal, estoque máximo e mínimo, e ponto de
restocking.
The control slips must be organized in alphabetical order, numbered.
and dated. At the end of each month, the total of the entries must be calculated and
the outputs, after confronting the physical stocks with the records, correcting the
distortions and updating them. The record of entries and exits must be given
differentiated form. For example: the entrances in red and the exits
in blue color, for easy identification of information.
Inventory and Checking

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 GOVERNMENT OF THE FEDERAL DISTRICT
STATE SECRETARY OF HEALTH
SUBSECRETARY OF HEALTH CARE
DIRECTORATE OF PHARMACEUTICAL ASSISTANCE

They deal with the physical counting of stocks to verify if the quantity of
stocked products match the quantity recorded in the control sheets or in
computerized system. In this Manual, the checking is differentiated from the inventory by
the fact that it is a routine conference, held to have control
permanent inventory, being a more practical and less bureaucratic procedure.
In general, inventories are used for accounting and legal purposes.

When should the Inventory and the Check be done?

The inventory must be conducted at the beginning of a new activity or function, or at the end.
of a year of work and whenever the person in charge is absent from their duties, to
leave and/or assume a new position or role. An inventory should be conducted by
at least once a year, being mandatory at the end of the fiscal year, for updating the
stocks and accounting.
The check must be carried out whenever the CAF manager deems it necessary.
necessary verification of the stored items.

What is the importance of Inventory and Checking?

It allows verifying the discrepancies between the records and the physical stock and enables
evaluate the total (accounting) value of the inventories for the purpose of the balance sheet or trial balance, in the

closing of the fiscal year.

What are the types of Inventories?

. General: held annually, for accounting and legal purposes, to
incorporation of its values into the institution's assets balance and for the
budget programming for the next fiscal year.
. Periodic: carried out at intervals of time (daily, monthly, bi-monthly,
quarterly, semiannual.
. Permanent or continuous: it takes place without any interval of time, always
após a entrada e saída de produtos, o que permite eliminar prontamente as
failures and causes.
. The inventories conducted daily and weekly, as well as the
permanent and continuous, are also understood as Checking.

Recommendations for conducting the Inventory and Checking:

. During the inventory and checking period, the service must be
suspense.
. The entries and exits of products must be recorded only after the
finalization of the inventory and checking, to avoid the risk of double counting of
same product. In case of discrepancies in the stocks, it should be recorded the
occurrence, track the incoming invoices, outgoing documents, records
of occurrences of returns, reallocations, losses, and expired validity,
to identify possible failures.
. Review the sums of the entries and exits of the control sheets, to
evaluate if there was an error in the sum or records. In case of deviations, communicate by
written to the competent area, for the necessary measures.

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 GOVERNMENT OF THE FEDERAL DISTRICT
SECRETARY OF STATE FOR HEALTH
SUBSECRETARIAT OF HEALTH CARE
DIRECTORATE OF PHARMACEUTICAL ASSISTANCE

Prepared by: Approved by: Review in:

WORKING GROUP DIASF/SAS/SES/DF
DIASF/SAS/SES/DF
DATA: DATA: DATA:
DECEMBER/2013 JANUARY/2014 DEZEMBRO/2015

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