The Study On The Applicantion Of Quality Cost Management In The Pharmaceutical Company

As the pharmaceutical enterprises of our country enter the era of post-GMP as well as the era of medicine generalization in the domestic medicine market is coming, the competition of China's medicine market becomes greater and greater. Those management models focusing only on the enlargement of the productive competence and relying on the large-scale production have gradually lost their dominant position, the cost competition has become the key point of the market competition. That is, the cost control competence of a pharmaceutical enterprise not only depends the pace of development of the enterprise, but also depends the existence of the enterprise. We should be awared that many enterprises on those visible cost such as labor, funds, machines in their management while neglect those invisible cost such as time, chance and risk. Thus, how to strengthen the existence and development competence of itself and establish the core competitive power of itself by effective cost control, is an important problem that any of the pharmaceutical enterprises needs to face.Quality cost refers to the total expense the enterprise spend to maintain or improve the product quality and the total lost for the products under the standard quality level. During 1970s or 1980s, some enterprises lost their market when competed with those who have an all-direct quality control, because they took a traditional quality control. More and more enterprises have awared that producing low quality products will waste huge of funds. So they begin to make a research on quality cost control. Quality cost comments the quality control of the enterprise with the economic management. It offers an important economic quota, through which the manager and the quality controller of the enterprise could keep an effective contact with each other in managing activities. Therefore quality cost control is not only a method of modern enterprises'quality control, but also a core of managing strategy of an enterprise.By observing the managing model of domestic pharmaceutical industry, for ages and having the knowledge about medicine market, this thesis chooses the domestic pharmaceutical enterprises as the target and make a discuss theoretically on feasibility and validity of developing quality cost control in the pharmaceutical enterprises. Firstly, it elaborates the related theories of the quality cost control and indicates some problem in the quality curve. Secondly, it focuses on the content and the procedure of quality cost accounting, including the project setting of the quality cost and the accounting and analysis of the quality cost. Lastly, together with the actual situation of the pharmaceutical enterprise, it has designed a set of specific plans for developing the quality cost control, which has due focalization and operatability.