Returned goods

This section concerns itself with returned goods. It should be obvious to all handling drug products that it is absolutely necessary to be able to identify and evaluate products that may be either returned to stock or reprocessed. If neither of these is capable of being done, the material should be destroyed. There is no room for uncertainty... 

Net sales are the primary source of revenue from goods and services. This figure includes the amount reported after returned goods, discounts, and allowances for price reductions are taken into account. Cost of sales represents all the expenses to convert raw materials to finished products. The major components of these expenses are direct material, direct labor, and overhead. If the cost of sdes is subtracted from net sales, the result is the gross margin. One of the most important items on the income statement is depreciation and amortization. Depreciation is an allowance the federal government permits for the... 

Evaluation of returned goods should be part of the APR process. Product returned from warehouses, distribution centers, consumers, doctor s offices, internal inventory, and of course the market should all be captured in the APR report. 

Returned goods/recalls will consist of the following ... 

A summary of returned goods and recalls based on QAs, product release database. 

Periodic tracking and trending of returned goods whether or not re-entered into inventory, along with product that required rework or reprocessing, is another useful indicator that can serve to alert QA of potential quality problems with specific products. 

Customer Order Number Return Goods Note Number Customer Name Customer Address Address Collected from Address Returned to Shipping Notes ... 

Control of rodents, insects and other animals in the warehouse Cleaning of the storage premises Storage and distribution of products Product recalls Handling of returned goods... 

Monitoring of storage conditions (e.g., temperature) in the store Distribution of each product Product recalis Returned goods Training Self-inspection... 

Returned goods should be handled in accordance with a written procedure. They should be placed in quarantine imtil a decision has been taken on their fate. Products returned from the market should be destroyed unless it is certain that their quality is satisfactory. In that case, they may be considered for resale. The nature of the product, any special storage requirements, its condition and history, and the time elapsed since it was issued should all be taken into account in this assessment. Where any doubt arises over the quality of the product, it should not be considered suitable for reissue or reuse, although basic chemical reprocessing to recover the active ingredient may be possible. Any action taken should be recorded. 

Net Sales. The net sales is the amount of money received for the goods sold less the amount for returned goods and allowances for reduction in prices (e.g., allowing freight on goods shipped). 

All returned goods should be quarantined and examined by Quality Assurance or Quality Control to determine whether they should be released, reprocessed or destroyed. 

All returned good, regardless of reason, shall be impounded to prevent integration with other material. No such material shall be released without approval by Quality Control. Records shall be maintained of quantity and date received and actual disposition of the product. 

Segregated storage should be provided for rejected recalled or returned goods. 

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