浅谈制药企业成本管理创新以山东绿叶制药公司为例.docVIP

摘要 随着时代的发展，成木管理不断引入新的lA］容，范围越来越广，A涵也在深化，而 制药行业市场经济是变化最快的。作为一个成熟的产业,制药企业已经步入微利时代。 成本相对地位是制药行业核心竞争能力所在，然而成本管理能否合理的运用又直接决 定企业成本收益的效率和效果。 制药企业现行的成本管理系统存祚口标浅显、管理方法落后、制度不健全等问题。 由于经济全球化的不断进展，制药企业之间的竞争越来越激烈，随之而来而临的成本 压力也越來越大。虽然近年来，企业都在削减成本费用，但收效甚微。由此可见，制 药企业的成本管理创新显得尤为重要。那么，如何通过流程和方法的改进，完善现有 成本管理体系，冇效合理的控制成木、降低费用，是制药企业亟需解决的问题。 木文根据当前制药企业中成本管理的现状，以绿叶制药公司为例，指出制药企业 在市场经济环境下必须寻求低成本高效率高效益的新型成本管理模式，使其在竞争激 烈的制药企业间有相对的优势。从而使其产品在市场上有价格优势，提高企业在市场 经济条件下的竞争，获取更多的收益。 关键词：制药企业；成本管理；绿叶制药公司；创新 ABSTRACT With the development of The Times，constantly introducing new cost management content，range is more and more wide, meaning also in deepening, market economy and the pharmaceutical industry is changing fastest. As a mature industry，the pharmaceutical enterprises have stepped into small profit era. Cost is relative position in the pharmaceutical industry core competitive ability，but the cost management can reasonable use and determine the efficiency and effect of cost benefit. Pharmaceutical companies target existing in the current cost management system of plain，backward management methods，system is not sound and so on. Due to the continuous progress of economic globalization，the pharmaceutical enterprises between the increasingly fierce competition，with the cost of pressure is becoming more and more big. Although in recent years，companies are cutting costs，but to little effect. Thus， pharmaceutical enterprise cost management innovation is particularly important. So, how to through the processes and methods of improvement，improving the existing cost management system, reasonable control cost effectively，reduce the cost，is in urgent need of pharmaceutical enterprises solve the problem. In this paper，according to the current situation of cost management in current pharmaceutical enterprise，with green leaves pharmaceutical company as an example， points out that the pharmaceutical enterprises in market economy environment must seek low cost high efficiency high benefit of new cost management patte