价值链分析法在医药企业战略成本管理中的应用（Application of value chain analysis in strategic cost management of pharmaceutical enterprises）.doc

价值链分析法在医药企业战略成本管理中的应用（Application of value chain analysis in strategic cost management of pharmaceutical enterprises） Application of value chain analysis in strategic cost management of pharmaceutical enterprises Application of value chain analysis in strategic cost management of pharmaceutical enterprises 2008-12-20 15:15:54 Strategic cost management is the organic combination of strategic management and cost management, whose purpose is to reduce costs and enhance the strategic position of enterprises. Since the strategic cost management thought put forward by Kolb and Peter Pan, the research in this field has never stopped. In this paper, a pharmaceutical listed company (referred to as DS company) research data as the basis, the use of value chain analysis of the implementation of the enterprise strategic cost management, in order to put forward some suggestions for improvement. First, the theory model and characteristics of strategic cost management Strategy is about the long-term and global goals of an organization and the different policies and policies that organizations implement at different stages in order to achieve their goals. At present, there are four main theoretical research models of strategic cost management (strategic, cost, management, SCM) in the world: first, Cranfield model. Its characteristic is to take strategic cost management as a tool to analyze the competitive status of enterprises, and to solve the existing problems by giving full play to the advantages of joint efforts of all departments. Two, Robin? Cooper model. It takes ABC led, suggestions from the internal and external competition, etc., with the accurate cost accounting information, to show the different departments of a broad cost competitive position is three grams of mulberry picture; management model. Its main use of a series of strategic analysis tools for enterprise cost management to provide strategic perspective; four is Japans cost planning management model. The key obj