金枫药业成本控制研究

发布时间：2018-01-03 01:24

本文关键词：金枫药业成本控制研究　出处：《哈尔滨商业大学》2014年硕士论文　论文类型：学位论文

【摘要】：我国医药行业自改革开放以来,以年均17.2%的速度增长,成为国民经济中发展最快的行业之一。为维护人民群众健康权益,促进医药产业持续健康发展,国家“十二五”规划对医药卫生体制进行改革,至2013年底,已经2次对药品价格进行调整,并将进一步扩大基本药物的范围。同时,新版GMP的修订对制药企业生产设备的设计、制造、安装提出了更高的要求。所以说,医药行业的挑战与机遇并存。金枫药业作为黑龙江省一家集科研、生产、销售于一体的省级高新技术仿制药企业。经过近18年发展,目前拥有5家全资、控股及参股子公司,14条经过国家认证的GMP生产线,产品涉及心脑血管类、骨科类、神经系统和抗肿瘤类四大领域等200余个品种。截止到2013年底企业的总产值达到7.8亿元人民币。但是与去年相比,在销售收入增加7447.54万元人民币的同时,企业的净利润降低近30%,销售成本率反而高出6%,说明药品的成本需要加强控制。作为仿制药生产厂家,在原材料上涨、人力成本上涨、药品同质化等内在压力和国际药企抢占市场份额外在压力的双重压力下,成本优势对于企业来说显得尤为重要。金枫药业要想长久发展,需要严格控制企业的成本。在药品价格相同、保证药品质量的情况下,药品的成本越低,企业所获得的利润越多。因此说,金枫药业发展的关键在于药品的成本能否得到有效地控制。通过对国内外成本控制研究现状的文献梳理,以约束理论、价值链理论、成本动因理论、基本竞争理论和精益生产理论为支撑。从成本控制的涵义、方法、原则和程序出发,以金枫药业的成本控制现状为切入点进行案例分析,深入挖掘金枫药业在各个业务环节的成本控制存在的问题。并选取国内外不同行业、同行业不同规模各4家企业作为经验借鉴的对象。根据金枫药业在业务流程四个环节出现的问题并在借鉴其他企业成本控制经验的基础之上,提出对策。
[Abstract]:Since the reform and opening up, the pharmaceutical industry in China has been growing at an average annual rate of 17.2% per year, and has become one of the fastest growing industries in the national economy, in order to safeguard the health rights and interests of the people and promote the sustained and healthy development of the pharmaceutical industry. By end of 2013, the national 12th Five-Year Plan had carried out the reform of the medical and health system. By end of 2013, the price of medicines had been adjusted twice, and the scope of essential drugs would be further expanded. At the same time. The revision of the new version of GMP puts forward higher requirements for the design, manufacture and installation of production equipment in pharmaceutical enterprises. Therefore, the challenges and opportunities of the pharmaceutical industry coexist. Jinfeng Pharmaceutical Industry as a collection of scientific research in Heilongjiang Province. Production, sales in one of the provincial high-tech generic pharmaceutical enterprises. After nearly 18 years of development, now has 5 wholly-funded, holding and equity subsidiaries of 14 state-certified GMP production lines. The product involves cardio-cerebrovascular, orthopaedics, nervous system and anti-tumor, etc. By end of 2013, the total output value of the enterprise reached 780 million yuan. But compared with last year. At the same time as the sales income increased by seventy-four million four hundred and seventy-five thousand and four hundred yuan, the net profit of the enterprise decreased by nearly 30%, and the sales cost rate was higher than 6% instead. It shows that the cost of drugs need to be controlled. As a generic drug manufacturer, under the pressure of raw material rising, labor cost rising, drug homogenization and the external pressure of international pharmaceutical enterprises to occupy market share. The cost advantage is very important for the enterprise. If the Jinfeng pharmaceutical industry wants to develop for a long time, it needs to strictly control the cost of the enterprise. In the case of the same drug price and the quality of the drug, the lower the cost of the drug. Therefore, the key to the development of Jinmaple Pharmaceutical is whether the cost of medicine can be effectively controlled. Through the review of the current situation of cost control at home and abroad, it is supported by constraint theory, value chain theory, cost driver theory, basic competition theory and lean production theory, from the meaning and method of cost control. Starting from the principles and procedures, this paper takes the current situation of cost control in Jinfeng Pharmaceutical Industry as the starting point to carry out case analysis, deeply excavates the existing problems of cost control in various business links of Jinfeng Pharmaceutical Industry, and selects different industries at home and abroad. According to the problems of Jinfeng Pharmaceutical Industry in the four links of business process and on the basis of learning from other enterprises' experience of cost control, the countermeasures are put forward.
【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】：2014
【分类号】：F426.72;F406.72

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