Research On Cost Control Of Pharmaceutical Companies And Its Applications

With rapidly development of the pharmaceutical technology, the survive of the pharmaceutical industry suffer competition threaten. In addition, the drug price regulation of the government and self-improvement of management model increase the survival difficulties. To adapt to the new environment, industry should convert the traditional mode of management and production to enhance the competitiveness. And the cost control is the key factor for pharmaceutical industry to survive. Based on cost variance, the historical data of the pharmaceutical industry offer theoretical basis, we study the apply of cost analysis and control, by introducing activity-based costing. The method mainly includes analysis of differences of magnitude of value, workshop driver volume and workshop efficiency targets in enterprise cost Revealing the origin up or down of workshop product cost and explains the effective way to reduce the cost of the unit product, providing the decision support for the enterprise leadership and financial management personnel.1. Several kinds of algorithm is considered. Compared with statistical analysis, standard driver volume control method and critical value adjustment policy law, a new cost control new pattern of the homework cost difference is presented by combining the internal elements of pharmaceutical industry.2. The cost difference analysis method is studied. According to pharmaceutical production circulation pattern, the cost difference algorithm and the model of enterprise management target is got.3. The cost control algorithm is studied. By analysis of reduction quality and cost model of pharmaceutical production process, a new theory of cost control proposed. Based on which, the corresponding cost control algorithm and the application of the model is obtained.4. Research mind-blowing homework cost control effect of predictive control, the cost of wavelet neural network prediction model, cost prediction algorithm based on the CUSUM control chart, analysis of the target cost offset.5. The system model, functions and index of cost difference control is designed. According to the corresponding algorithm, the budget range value is obtained.Based on the application in pharmaceutical industry, the effectiveness of the control algorithm is proved.