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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