Pharmacy warehouse - as a wholesale trade enterprise. Structure, tasks, functions of a pharmaceutical warehouse. Organization of the work of a pharmacy warehouse: functions, staff, organizational structure, legislative basis for activities Movement of goods in a pharmacy warehouse

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Description of the work of the pharmacy warehouse

The pharmacy warehouse is located inside the warehouse terminal and is part of it. The warehouse is divided into several boxes (each box is intended for a specific Client). Each box has the following rooms:

main storage area (at room temperature);

cool room (temp. +12+15);

Refrigerator (+2+8);

· acceptance and unpacking room (goods are accepted, inspected, recalculated and prepared for transportation to the required storage area);

Expedition zone (the goods selected for shipment are placed here, they are also inspected, recalculated).

Directly at the entrance to the pharmacy, above the ceiling, there are electric catchers for flying insects. Traps for rodents are distributed around the perimeter of each box. Also, thermohygrometers are distributed along the perimeter of the main storage area (to take into account the temperature and humidity conditions). According to the thermohygrometer, it is located in the cool zone, the refrigerator, the acceptance and unpacking and the expedition zone.

The main sub-processes performed by the personnel in the pharmacy warehouse when working with medicines are as follows:

· When receiving goods: unloading the vehicle, inspection and recalculation of goods, paperwork, preparation of goods for movement to storage places, movement through storage areas;

· When shipping goods: inspection and registration of the vehicle arrived for loading, moving the goods to the shipping area, checking the selected order, loading the goods into the vehicle, preparing shipping documents.

· When placing an order: acceptance of an "application for the carriage of goods", drawing up a commission sheet, selecting an order, checking an order, moving to the expedition zone.

· Storage: cleaning the premises, maintaining cleanliness on pallets with products, checking the temperature and humidity conditions, participating in inventories.

The technological scheme of the circulation of medicines in the warehouse can be seen in Fig. 1.5.1.

Requirements for pharmacy wholesale warehouses

From the regulatory documents listed in section 1.3., the main requirements for wholesale pharmacy warehouses were identified, if they are not met, there is a threat to the safety of storing medicines, that is, low-quality goods may fall into the hands of the end consumer.

Fig.1.5.1

A. Requirements for warehouse premises.

be spacious for unloading and storage;

Provide reliable protection against theft and contamination/infection;

be with illumination sufficient to create normal working conditions;

· to have separate rooms for storage of disinfectants, detergents, materials and equipment for cleaning;

function at a certain temperature and humidity (the frequency of checks is at least 1 time per day, records should be kept in logs);

be provided with the necessary number of racks, pallets, cabinets.

· include zones: acceptance and main storage, which are separated from each other, premises for medicines requiring special storage conditions, forwarding.

B. When receiving finished products.

· Protection of incoming medicines from the effects of precipitation, dust, solar radiation, mechanical damage;

medicines requiring special storage conditions are identified and stored in the prescribed manner;

defective medicines are placed in a special area;

· Returned products are only accepted to the quarantine zone.

B. Storage of finished products.

· should be carried out in such a way as to minimize the possibility of reducing the risk of deterioration in quality;

must be provided under appropriate conditions;

storage of medicines without a permit for sale should be carried out under the conditions established by the manufacturer (finished products are placed in "quarantine");

defective products must be labeled accordingly and stored in a special area;

storage should be carried out depending on the physical and physico-chemical properties, method of application, pharmacological group, state of aggregation, taking into account expiration dates;

Implementation of continuous visual control during storage of the state of the container and external changes in medicines (at least once a month);

Carrying out measures to combat rodents and insects;

· stacking of goods on pallets should not exceed 1.5 meters.

D. Release of finished products/transportation.

· It is prohibited to sell medicines that have become unusable and are illegal copies;

transport packaging should protect medicines from the effects of precipitation, dust, solar radiation, mechanical damage;

· in closed vehicles/containers, taking into account the rules for the carriage of goods in force on the respective mode of transport;

taking into account the requirements specified in the documentation for specific types of medicines.

D. Requirements for personnel.

· must take part in classes on topics related to personal hygiene, industrial sanitation, safety;

must wear special clothing and footwear;

· must be trained in the proper implementation of technological instructions.

ELIGIBLE FOR PREFERENTIAL DRUG PROVISION IN OUTPATIENT CONDITIONS. PROCEDURE FOR PROVIDING CITIZENS THAT HAVE THE RIGHT TO STATE SOCIAL ASSISTANCE.

1. State social assistance, provision of necessary drugs, medical products, medical nutrition products.

2. Citizens who suffer from diseases of 7 nosologies

3. Citizens entitled to preferential free provision of software No. 890

4. Home front workers, victims of political repression - 50% discount

List of persons entitled to free medical care Federal Law No. 122

1. War invalids

2. Participants of the Great Patriotic War

3. Combat veterans

4. Military personnel who served in military units, educational institutions that were not part of the active army

5. Persons awarded the sign "Inhabitant of the blockade of Leningrad"

6. Persons who worked during the war

7. Members of the families of the dead and participants in the war

8. Disabled people

9. Disabled children

10. Persons exposed to radiation at the Chernobol nuclear power plant

The ONLS program is based on the following principles:

1Personalization of drug care accounting, SNILS - insurance number of an individual personal account, it is recorded in the federal register

2 Unified list of drugs by INN (Order No. 665)

3 Unified information support system
The composition of the set of social services.

1. Additional free medical care, including the provision of necessary drugs according to the standards of medical care by prescription

2. Provision, if indicated, of a voucher for sanatorium treatment.

3. Free travel on suburban transport, on intercity transport only to the place of treatment.

If they refuse, they receive monetary compensation.

The procedure for providing citizens.

Prescriptions are issued only to citizens included in the federal register (SNILS), only according to the list approved by the Ministry of Health and Social Development, only in those healthcare facilities that are selected by the Ministry of Health of the Russian Federation, a doctor or paramedic writes a prescription, they are issued only on forms, in the established form, only one drug is prescribed , corrections are not allowed. The prescription is issued in 3 copies, the patient comes to the pharmacy with 2, the last one is filed in the medical history.

Pharmacies of any form of ownership can participate in the free vacation. The term of service is 10 days from the moment a person contacts the pharmacy.
19.Organization of drug release to medical organizations that do not have a pharmacy. The order of release in the department of ethyl alcohol. List of medicinal products subject to PKU in pharmacies of medical organizations.

Organization of drug release to medical organizations that do not have a pharmacy:

They receive goods from pharmacies according to the requirements of invoices (order No. 110)

The requirement has: a stamp, a round seal of the health facility, a seal for requirements, the signature of the head
Indicated in the request: No., date of preparation, sender and recipient of the drug, name of the drug with dosage and form of release, type of packaging, method of application, number of requested drugs and cost of dispensed
Name in Latin
The requirement for drugs subject to PKU is written out on a separate form for each group of drugs
for narcotic and poisonous substances - the amount in words
when prescribing drugs for an individual patient: full name of the patient, disease, No.
The requirements of private practitioners are drawn up on the basis of an agreement between an individual entrepreneur and a pharmacy
Requirements invoices in four copies, for drugs subject to PKU in five copies (pharmacy not part of a health facility); 2-3 copies (pharmacy of healthcare facilities)
The health care facility draws up applications for Narcotic drugs and psychotropic substances for 1 year, applications are approved by the standards in order No. 330

The order of release to the department of ethyl alcohol:

1. The release of ethyl alcohol to health care institutions is carried out on the basis of requirements signed by the head of the institution (department) and certified by the seal of the institution under a separate power of attorney, issued in the prescribed manner and giving the right to receive alcohol within one month. Alcohol is sold in weight measurement at a price set for medical institutions.

2. Establish that the heads of health care institutions are personally responsible for the correct appointment, storage, accounting and dispensing of ethyl alcohol and the rationality of its use.

3. Ethyl alcohol in its pure form is dispensed from pharmacies to medical institutions without taking into account fluctuations in concentration (from 96 to 97%). For skin treatment before injections, 70% ethyl alcohol is dispensed.

4. The release of alcohol in the form of boron, salicylic, menthol, formic and other, except camphor, to health care institutions, to be carried out at the expense of pure alcohol standards.

5. The consumption of alcohol for dilution of chlorhexidine bigluconate is made at the expense of the total amount of alcohol allocated to the department. Quantitative accounting of chlorhexidine digluconate solution in departments is not kept.

The list of medicinal products subject to PKU in pharmacies of medical organizations:

Narcotic drugs and psychotropic substances included in Schedule II and psychotropic substances included in Schedule III of the List of narcotic drugs, psychotropic substances and their precursors subject to control in the Russian Federation, approved by a decree of the Government of the Russian Federation * dated June 30, 1998 N 681
Substances included in the List of precursors, import (export) of which is carried out by state unitary enterprises in the presence of a license for the specified type of activity * , approved by the Decree of the Government of the Russian Federation of August 6, 1998 N 890

3. Drugs included in the list N 1 "Strong substances" of the Standing Committee on Narcotics Control.

4. Drugs included in the list N 2 "Poisonous substances" of the Standing Committee on Narcotics Control.

5. Substances of apomorphine hydrochloride, atropine sulfate, dicaine, homatropine hydrochloride, silver nitrate, pachycarpine hydroiodide.

6. Ethyl alcohol.

7. Medical antiseptic solution.

8. Clozapine (Leponex, Azaleptin).

9. Butorphanol (Stadol, Moradol).
20. The role of wholesale trade in pharmaceutical products in the process of distribution. Classification of wholesale intermediaries, incl. pharmacy warehouses.

Wholesale- trade in goods with their subsequent resale or professional use.

General Features:

accumulation, storage of goods
transformation of production material flow into trade
consolidation of shipment volumes
service improvement

Special Features:

quality checking
customer lending
arranging inventory management

Order of the MZRF No. 80 dated March 15, 2002 "Wholesale Trade"

Classification of wholesale intermediaries:

By nature of supplies:

national distributors - direct deliveries from manufacturing plants to retail chains. Have branches
regional distributors - work in the region

-protek (40 branches) 22.2%

SIA(39 branches) 21.9%

Katren 15.7%

Growth 13.2%

Pharmacy holding 9%

With respect to ownership:

independent intermediaries: dealers, distributors (receive the goods in ownership and have the right to sell, dispose and use)
dependent intermediaries: brokers, agents (several enterprises conduct business, do not receive goods in ownership, but can conclude transactions on behalf and at the expense of the person who has concluded an agency agreement with them)

Classification of pharmacy warehouses:

According to the specifics of the activity are divided:

Consignment - under an agreement with one or more organizations

Consignment- a form of sale of goods through the consignment warehouses of intermediaries, when the ownership of the goods received at the warehouse of the intermediary remains with the supplier until the sale of the goods to the buyer

Storage of goods and its pre-sale preparation is carried out at the expense of the supplier (1-1.5 years storage in warehouses)

2.customs clearance of goods

a) Goods of one organization - closed storage warehouse

b) Goods of several organizations - open storage warehouse

2. pharmacy warehouse of various forms of ownership, an independent legal entity, maintains its own accounts, a license for pharmaceutical activities

Pharmacy warehouse task

Functions :

Organization of the purchase of wholesale lots of goods

Receipt of goods from the supplier

Goods storage

Inventory management

Release of goods to pharmacies and health care facilities upon request

Goods delivery

Informational

Marketing research of the drug market for the implementation of commodity and price policy
21.Pharmacy warehouse, its tasks and functions. Organizational structure of the pharmacy warehouse.

Pharmacy warehouse task : supply of healthcare facilities, pharmacy organizations

Functions :

1.Organization of the purchase of wholesale consignments of goods

2. acceptance of goods from the supplier

3.storage of goods

4.Inventory management

5. release of goods to pharmacies and health care facilities upon request

6.delivery of goods

7.information

8. marketing research of the drug market for the implementation of commodity and pricing policies

Organizational structure and personnel:

Human Resources Department

Bookkeeping

Directorate

legal service

Purchase department

Sales department

Marketing department

Reception department

Operations department

Expedition department

Packing Department

Motor transport department

checkpoint
States:

warehouse manager

Deputies

Head of Department

packers

Reception staff
22. The procedure for receiving, accounting and dispensing goods from a pharmacy warehouse

Acceptance of goods is carried out in accordance with the Decree of the Council of Ministers of the USSR No. 888, supply contract, instructions of state arbitration P6, P7

Goods are received forwarder - financially responsible person, works by agreement issued by the warehouse manager

Forwarder functions:

1. receipt of notice of receipt of goods

2. accepts the goods, checks the integrity of the car, counts the number of seats and accepts

3. hands over the goods to the receiving department

4. if there is damage to the goods, then fill out a commercial act

5. Documents are entered in the register of incoming goods (waybill, invoice, quality documents)

6. acceptance at the warehouse is carried out by a commission of at least 3 people

7. There must be a packing insert in the box

If damage, then an act is drawn up on the established discrepancy in quality and quantity upon acceptance of the goods

Looking at the contract:

A representative of the supplier is invited (we are waiting for 1 day - one-town, 3 days - non-resident, not including travel time)

We draw up a claim to the supplier (legal department)  goods to the quarantine zone

8. Acceptance by the number of pieces and gross weight at the time of receipt of the goods

9. By net weight and by the number of trade units within 10 days, if perishable then 24 hours

10. In terms of quality and completeness: 10 days - one-town, 20 days - non-resident

11. An acceptance certificate is drawn up for the accepted goods in 3 copies (one copy for the operational department, one for the supply department, one remains in the warehouse)

12. Narcotic drugs, psychotropic substances and alcohol are taken immediately by storage departments, bypassing the reception department

14. Operational departments

One shelf card per batch to control expiration dates

Warehouse accounting card is started for 1 month (receipt registration during the day)

Book of registration of acceptance acts

Book of registration of invoices for the release of goods

15. Goods from the storage department are sent to the forwarding department

16. In the forwarding package, they put in an insert, prepare quality certificates, a pass for the export of goods.

17. Application for narcotic and psychotropic substances, alcohol in writing, names in Latin, signature and seal of the head

18. Narcotic and psychotropic substances are shipped from storage departments in a sealed form.
23. Economic accounting. Types of accounting, accounting meters, accounting objects. Documentation of economic activity.

business accounting - a dynamic, open, environment-related information system for observing quantitative and qualitative measurements and reflecting the socio-economic and economic processes of an accounting indicator for managing social production.

Types of accounting:

1.Users

a) financial accounting - provides information to external users

Direct financial interest – lenders, suppliers

- indirect financial interest – tax

- have no financial interest – auditors, statistical authorities

b) managerial - formation, control, planning of costs for internal consumption.

1. Technology for collecting, registering and summarizing information.

a) operational technical accounting - a system of observations, recording the receipt of quantitative data from individual operations in order to control and manage them in a particular organization.

b) statistical - a method of observation, registration of mass phenomena and processes of economic activity in order to obtain generalized information and identify the regular development of phenomena.

c) accounting - an ordered system for collecting, registering, summarizing information in monetary terms about the property, obligations of the organization and their movements through continuous continuous and documentary accounting of all business transactions (FZ-129 1996 "on accounting")

d) tax accounting - a system for summarizing information to determine the tax base based on the data of primary documents generated in accordance with the tax code.

Accounting meters:

1.Natural (kg, m, pcs, packaging) - quantitative measurement of the same type of objects

3.Money - (universal) everything is measured
Accounting objects:

1. Components of economic activity

Manufacturing of drugs

Storage of drugs

Write-off

2. Providing economic activity

Enterprise property

Material and non-material resources that the enterprise owns and which provide its economic activity - economic means
Documentation of economic activity:
1. Economic operation - each fait accompli in the enterprise is documented

2.Document - a material carrier that allows you to evidence-based business transactions and the right to perform them. The rationality of pharmaceutical documents is confirmed by their standardization(the same in size, shape, name, location of details of documents) and unifications(single form of documents).

As a result of unification are developed:

Standard forms of primary documentation (approved by the statistics service)

Specialized form ("sectoral", approves order No. 14 of 1998, methodological recommendations No. 94/124 of 1998)

Documents are divided:

1.Primary accounting (perform business transactions)

Design requirements:

a) albums of a unified form of primary reporting documentation

b) an independent document contains the required details:

Title of the document

Date of preparation

The name of the organization that makes

Household meters. Operations in physical and monetary terms

Name of positions responsible for the commission of a business operation

Personal signatures of the indicated persons

The forms of internal documents and the list of persons entitled to sign primary documents are approved in agreement with the chief accountant and the accounting policy of the head.

2. Registers (processing of information of primary documents) - for systematization and accumulation of information in primary accounting documents, for accounting.

Storage of all documents for the periods specified in archival documents, but not less than 5 years (FZ - 129)
24. Formation of the accounting policy of the enterprise

Accounting policy of the enterprise - a set of accounting methods chosen by the head of the enterprise: primary observation, cost measurement, current grouping, final generalization of the facts of economic activity.

Accounting policy assumptions:

1. Property isolation of the enterprise (the property and obligations of the enterprise exist separately from the property and obligations of the owners of this enterprise and other enterprises)

2. Business continuity

3. The sequence of applying the accounting policy (the accounting policy chosen by the enterprise is applied sequentially, from one reporting year to another)

4. Temporal certainty of the facts of economic activity (the facts of economic activity of the enterprise refer to the reporting period in which they took place, regardless of the actual time of receipt or payment of funds associated with these facts)

The accounting policy should provide:

1. Completeness of reflection in the accounting of all the facts of households. activities - completeness requirement

2. Timeliness of reflection

3.Great readiness for accounting losses and liabilities or possible income - prudence requirement

4. Reflection in boo. Taking into account the facts of the household. Activities based on their economic content - content requirements before form

5. Identity of analytical accounting data to turnovers and balances of synthetic accounting accounts on the first day of each month - non-contradiction requirement

6. Rational and economic accounting. Accounting based on the conditions of activity and the size of the enterprise

Accounting policy is formed chief accountant and head of the enterprise and is issued by order of the head (annually) - PBU 1/2008 No. 106n

A newly created enterprise forms an accounting policy before the first publication of financial statements, but no later than 90 days from the date of obtaining the rights of a legal entity.

Changes in the accounting policy of an enterprise may take place in the event of:

1. Changes in the legislation of the Russian Federation or in the system of regulatory accounting regulation in the Russian Federation

2. Development by the organization of new ways of keeping records

3.significant changes in operating conditions

The pharmacy warehouse is organized and is subordinate to the regional or city government. The pharmaceutical warehouse has its own working capital and is a self-supporting enterprise.

The pharmaceutical warehouse is responsible for the following activities:

1) acceptance of medical goods from suppliers;

2) qualitative and quantitative verification of incoming goods;

3) proper storage of goods depending on their physical and chemical properties;

4) release of medical goods to pharmacies, manufacturing enterprises of the regional administration, medical and preventive and other institutions at the direction of the regional pharmacy administration;

5) delivery of goods by own vehicles to the pharmacy network of the region.

Warehouse structure. Due to the fact that the premises of many pharmacy warehouses do not always allow the full implementation of these recommendations, the number of departments in warehouses of the same categories varies markedly.

In accordance with the recommendations in the pharmacy warehouses of category I, in addition to the receiving department and the expedition department, the following operational departments are provided: dry medicines; liquid medicines; poisonous medicines; finished medicines; medicines in ampoules; bacterial preparations and blood substitutes; antibiotics, vitamins and their preparations; flammable substances and compressed gases, disinfectants; dressing materials; goods of sanitary hygiene and patient care; pharmacy equipment, spectacle optics and medical instruments; pharmacy packaging and auxiliary materials; prescription glass and containers.

In total, there are 16 departments in the warehouses of category I; in warehouses of category II - 15, category III - 13, category IV - 10 and in category V warehouses - 9 departments. In addition, warehouses of all categories should have a packing room for packaging dry and liquid medicines, washing and packaging.

In order to unify the storage of goods and quickly fulfill orders, a unified classification of groups of medical goods has been developed according to the operational departments of pharmacy warehouses. In particular, in the department of dry medicines, it is recommended to store potent preparations of list B, photosensitive, strong-smelling, volatile, hygroscopic, crystalline hydrates, coloring, weight and tablet preparations. All finished drugs and hormonal preparations should be stored in the finished medicines department. The corresponding product groups are stored in other departments.

In accordance with the developed structure of warehouses, a list of positions in the pharmacy warehouse is recommended, which should be filled by persons with higher or secondary pharmaceutical education.

In terms of organizational structure, many regional pharmacy warehouses are rather complex farms. In addition to operational departments, the structure includes various services: transport, security, machine counting bureau, accounting, etc.

The activities of the heads of departments and various services are regulated by relevant orders and regulations, as well as job descriptions approved by the warehouse management.

A pharmacy warehouse may be located in a separate non-residential building, a building for industrial purposes or in non-residential premises of residential buildings, while the warehouse must be isolated from other premises, have a separate entrance, an access platform and a ramp for unloading goods.

If a warehouse is located in non-residential premises of residential buildings, it is prohibited to load and unload medical products under the windows of apartments.

A modern pharmacy warehouse is a complex technical structure that has a certain structure.

Warehouses are located in such a way as to ensure a functional relationship between the areas of loading and unloading operations, acceptance, storage, picking and issue of orders.

When carrying out loading and unloading operations, protection of incoming goods from atmospheric precipitation, exposure to low and high temperatures must be ensured. The area for receiving pharmaceutical products may occupy a separate warehouse space or be a dedicated area of the storage area.

Its main functions are the acceptance of goods in terms of quantity, completeness and quality; verification of supporting documentation; conducting claim work; distribution of goods by storage places in accordance with the methods and conditions of storage of individual groups of goods used in the warehouse.

In addition, the acceptance site may be entrusted with the functions of sampling goods for quality analysis; packing of cargoes, picking up enlarged units for storage in a warehouse, as well as dismantling the latter for the same purpose; temporary storage (accumulation) of incoming cargo for prompt distribution in the main warehouse areas.

Medicinal products in damaged packaging that do not have a certificate of conformity, do not meet the order, do not have the necessary accompanying documentation, as well as those regarding which there is an assumption of their contamination, are appropriately marked and placed in a specially allocated (quarantine) zone separately from other medicinal products until they are identified or destroyed in the prescribed manner.

Medicinal products requiring special storage conditions must be immediately identified and stored in the prescribed manner. The storage area allows you to implement the functions of a pharmacy warehouse related to ensuring the safety of goods (observance of storage conditions, control over expiration dates, integrity of secondary packaging, etc.).

The cargo capacity of the storage area depends not only on the size, but also on the chosen storage method - rack, on pallets, in containers, etc. As a rule, in the storage areas of the pharmacy warehouse, orders are also picked and transferred to the expedition department.

The site of the expedition is a separate room designed for accounting for dispatched goods, their temporary storage, preparation of accompanying documentation, etc. Warehouses must have power supply, heating, water supply, sewerage, supply and exhaust ventilation systems.

The decoration of the premises is carried out using materials that allow wet cleaning. Additional requirements are imposed on floor coverings in terms of their resistance to the effects of mechanization, wet cleaning using disinfectants, and the absence of a dust-forming effect.

In the warehouse, it is necessary to allocate a special isolated place for storing detergents and disinfectants, inventory and materials used in cleaning rooms and processing equipment, and a dressing room. In the dressing room, outerwear and shoes are stored separately from removable special clothes and shoes.

Pharmacy warehouse in accordance with the scope of work, the size of storage space provided with equipment and supplies for:

carrying out unloading and loading operations (loaders, auto-loaders, carts, stackers);
ensuring the storage of goods (racks, pallets, refrigeration equipment, air conditioners, metal cabinets and safes for storing certain groups of medicines, accounting documentation and reference literature);
registration of air parameters (thermometers, hygrometers or psychrometers, which are placed on the inner wall of all rooms where medicines are stored, away from heating devices at a height of 1.5-1.7 m from the floor and at a distance of at least 3 m from doors. Indicators of these instruments are registered daily in a special journal or card.Instruments must be certified and calibrated in the prescribed manner);
packaging of goods (pallet wrapper);
automation of cargo accounting (readers - scanner, laser scanner, data collection terminals, computer equipment);
storage of outerwear and special clothing and footwear in the dressing room (wardrobes);
ensuring a sanitary regime (disinfectants, household equipment - buckets, brushes, a vacuum cleaner, etc.).

In order to ensure the quality of the technological operations of the pharmacy warehouse and the goods stored on it, it is prohibited for unauthorized persons to access the production premises intended for receiving, sorting, storing, picking, dispensing and shipping medicines.

57. The concept, purpose and objectives of financial management. Composition and content of financial statements

Financial management In other words, financial management is a system of principles, methods and forms of rational and effective regulation of financial resources and relations of an enterprise in order to ensure sustainable production and economic activities, achieve sufficient profits and increase the competitiveness of an economic entity.

Tab. 1. Known definitions of the term "financial management"

Financial management is aimed at increasing financial resources, investments and increasing the amount of capital. It can be represented by the following diagram:

Rice. 1. General scheme of financial management