T药业股份有限公司成本控制研究

发布时间：2018-03-30 10:17

本文选题：医药行业　切入点：成本控制　出处：《哈尔滨商业大学》2017年硕士论文

【摘要】：在我国经济发展越来越快的今天,百姓对健康问题的关注度也开始逐年增加,所以医药行业的发展速度也越来越快。在发展如此迅速的环境下,医药行业的竞争也越来越激烈,医药企业为了在市场竞争中拥有一席之地,成本控制就成为了各个医药企业所关注的问题。如果药品成本较高,虽然保证了药品质量,但会对企业的市场竞争力产生影响,直接影响企业在营业收入及发展前景。如果无限制的对药品进行成本控制,虽然会使销售量有所提升,但结果是导致药品的质量下降,对百姓的生命健康产生威胁,这是有违职业道德的行为。所以如果能够在使质量不下降的情况降低成本,提升企业的市场竞争力,成为了医药行业企业的重中之重。将加强成本控制作为研究内容,以T药业股份有限公司为研究对象,研究了医药行业企业如何进行有效的成本控制,提升企业的盈利能力,帮助企业稳定发展。应用文献分析法对国内外的文献进行了梳理与分析,阐述了成本控制涵义、方法、原则、程序,以约束理论、价值链理论、成本动因理论和基本竞争战略理论为支撑。在理论的基础上,应用了调查研究法分析了医药行业整体成本较高的现状,并列举出了三个在成本控制方面实施的比较优秀的医药行业企业;同时T药业股份有限公司存在成本控制失灵、库存成本过高、成本控制的战略意识不强这三个问题,通过前文对成本控制的分析与优秀的医药行业企业的借鉴,提出了三个改进T药业股份有限公司问题的相应对策。最后提出结论与展望,总结对医药行业企业成本控制的优化并提出不足及对未来的展望。
[Abstract]:Today, when China's economy is developing more and more rapidly, people's attention to health problems is beginning to increase year by year, so the development of the pharmaceutical industry is also getting faster and faster. Under such a rapid development environment, the competition in the pharmaceutical industry is becoming more and more fierce. In order to have a place in the market competition, cost control has become the concern of all pharmaceutical enterprises. If the cost of drugs is high, it can ensure the quality of drugs, but it will have an impact on the market competitiveness of the enterprises. Direct impact on the business income and development prospects of enterprises. If the cost of drugs is controlled without restrictions, although the sales volume will be increased, the result will be a decline in the quality of medicines and a threat to the lives and health of the people. This is unethical behavior. Therefore, if we can reduce the cost and enhance the market competitiveness of the enterprises without lowering the quality, it becomes the top priority of the pharmaceutical industry enterprises. We should strengthen the cost control as the research content. Taking T Pharmaceutical Co., Ltd. as the research object, this paper studies how to carry out effective cost control and enhance the profitability of pharmaceutical enterprises. This paper analyzes the literature at home and abroad, expounds the meaning, method, principle and procedure of cost control, and applies the theory of constraint and value chain to help the stable development of enterprises. Based on the cost driver theory and the basic competitive strategy theory, this paper applies the investigation and research method to analyze the current situation of the higher overall cost in the pharmaceutical industry. At the same time, T Pharmaceutical Co., Ltd. has three problems, such as the failure of cost control, the high inventory cost, and the low strategic consciousness of cost control. Based on the analysis of cost control and the reference of excellent pharmaceutical enterprises, this paper puts forward three countermeasures to improve the problems of T Pharmaceutical Co., Ltd. Finally, the conclusion and prospect are put forward. This paper summarizes the optimization of cost control in pharmaceutical industry and puts forward the shortcomings and prospects for the future.
【学位授予单位】：哈尔滨商业大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.72;F406.72

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