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1、摘要隨著時(shí)代的發(fā)展，成木管理不斷引入新的lA］容，范圍越來(lái)越廣，A涵也在深化，而制藥行業(yè)市場(chǎng)經(jīng)濟(jì)是變化最快的。作為一個(gè)成熟的產(chǎn)業(yè),制藥企業(yè)已經(jīng)步入微利時(shí)代。成本相對(duì)地位是制藥行業(yè)核心競(jìng)爭(zhēng)能力所在，然而成本管理能否合理的運(yùn)用又直接決定企業(yè)成本收益的效率和效果。制藥企業(yè)現(xiàn)行的成本管理系統(tǒng)存祚口標(biāo)淺顯、管理方法落后、制度不健全等問(wèn)題。由于經(jīng)濟(jì)全球化的不斷進(jìn)展，制藥企業(yè)之間的競(jìng)爭(zhēng)越來(lái)越激烈，隨之而來(lái)而臨的成本壓力也越來(lái)越大。雖然近年來(lái)，企業(yè)都在削減成本費(fèi)用，但收效甚微。由此可見(jiàn)，制藥企業(yè)的成本管理創(chuàng)新顯得尤為重要。那么，如何通過(guò)流程和方法的
2、改進(jìn)，完善現(xiàn)有成本管理體系，冇效合理的控制成木、降低費(fèi)用，是制藥企業(yè)亟需解決的問(wèn)題。木文根據(jù)當(dāng)前制藥企業(yè)中成本管理的現(xiàn)狀，以綠葉制藥公司為例，指出制藥企業(yè)在市場(chǎng)經(jīng)濟(jì)環(huán)境下必須尋求低成本高效率高效益的新型成本管理模式，使其在競(jìng)爭(zhēng)激烈的制藥企業(yè)間有相對(duì)的優(yōu)勢(shì)。從而使其產(chǎn)品在市場(chǎng)上有價(jià)格優(yōu)勢(shì)，提高企業(yè)在市場(chǎng)經(jīng)濟(jì)條件下的競(jìng)爭(zhēng)，獲取更多的收益。關(guān)鍵詞：制藥企業(yè)；成本管理；綠葉制藥公司；創(chuàng)新ABSTRACTWiththedevelopmentofTheTimes，constantlyintroducingnewcostmanagementcon
3、tent，rangeismoreandmorewide,meaningalsoindeepening,marketeconomyandthepharmaceuticalindustryischangingfastest.Asamatureindustry，thepharmaceuticalenterpriseshavesteppedintosmallprofitera.Costisrelativepositioninthepharmaceuticalindustrycorecompetitiveability，butthecostm
4、anagementcanreasonableuseanddeterminetheefficiencyandeffectofcostbenefit.Pharmaceuticalcompaniestargetexistinginthecurrentcostmanagementsystemofplain，backwardmanagementmethods，systemisnotsoundandsoon.Duetothecontinuousprogressofeconomicglobalization，thepharmaceuticalen
5、terprisesbetweentheincreasinglyfiercecompetition，withthecostofpressureisbecomingmoreandmorebig.Althoughinrecentyears，companiesarecuttingcosts，buttolittleeffect.Thus，pharmaceuticalenterprisecostmanagementinnovationisparticularlyimportant.So,howtothroughtheprocessesandme
6、thodsofimprovement，improvingtheexistingcostmanagementsystem,reasonablecontrolcosteffectively，reducethecost，isinurgentneedofpharmaceuticalenterprisessolvetheproblem.Inthispaper，accordingtothecurrentsituationofcostmanagementincurrentpharmaceuticalenterprise，withgreenleav
7、espharmaceuticalcompanyasanexample，pointsoutthatthepharmaceuticalenterprisesinmarketeconomyenvironmentmustseeklowcosthighefficiencyhighbenefitofnewcostmanagementpattern,inthefiercecompetitionbetweenthepharmaceuticalcompaniesthathavearelativeadvantage.Sothattheirproduct
8、shaveapriceadvantageinthemarket，improvetheenterprisecompetitionundermarketeconomyconditions,toobtainmorebenefits.Keyw
