低价位中药生产成本与销售价格比较.pdfVIP

·中药论坛· 低价位中药生产成本与销售价格比较 付咏丽飞扬世民#，因 云(西安交通大学医学院药事管理教研案，西安市 710061) 中圈分类号 R288jF407.7 文献标识码 C 文章编号 1001-0408( 2007) 18 -1361-03 摘 要 阔的:通过对低价位中药生产成本与销售价格的比较，了解低价位中药的质量现状。方法:利用回顾性调查和现状调查相 结命的方法，调查所选中药品在市场上的销售价格;利用成本会计学的理论和方法计算其生产成本;利用统计学的理论和方法对生 产成本和销售价格进行比较，并进行相关性分析。结采:调查的 30 种中药品种中，有 17 种的生产成本显著高于销售价格。结论:目 前市场上低价位中药的质量问题令人担忧。国家药监部门应将低价位药品作为抽验对象，对处方药和 OTC 药实行不同的管理政 策。 关键诩 中药;生产成本;销售价格;比较 Production Costs vs. Sale Prices of Low Price Traditional Chinese Drugs FU Y ongli , Y ANG Shimin ，丁 IAN Yun(Dept. of Pharmacy Administration , Medical College of Xi an Jiao? tong University, Xi an 710061 , China) ABSTRACT OB]ECTIVE: To investigate the quality status of the low price traditional Chinese drugs by comparing th巳 production costs and sale prices. METHODS: The sale prices of some drugs on the market were surveyed by a combination of retrospective reviewing and surveying of status qUOj theìr production costs were computed using the cost accounting theory and methods. The production costs and sales prices were compared using statistical theory and methods, and their correlations were analyzed as well. RESUL丁S: Among the 30 varieties investigated , 17 had their production costs significant higher than their respective sale price. CONCLUSION: Th巳 qualíty of low price drugs curr巳 ntly on the market was far from satisfactory. It is advisable for drug administration department to take the low price pharmaceuticals as the target for sampling test , and the r:p.anagement policy adopted for non-prescription drugs should be different from that for prescription drugs. 再底Y WORDS Traditional Chinese drugj Production costSj Sale prices; Comparison 由于我国对药品实施知识产权保护滞后，造成中商低水平 的方法，调查所选药品在市场上的销售价格;利用成本会计学 3重复生产现象严麓，如牛黄解毒片金阔有 150 余家企业在生 理论和方法计算其生产戚本;利用统计学的理论