Cost Optimization Research Of J Drugs

In this paper L company is a traditional Chinese patent medicine production enterprise. As the main varieties of production for sale, J drugs have a large proportion of sale. So the cost change of J drugs has an direct influence on the benefit of L company. In recent years L company efforts to reduce the cost of J drugs constantly. But cost management and optimization system is not perfect.In order to make L company control the cost and the price under the premise of reasonable benefit, all production aspects of J drugs will be deep researched in this article. First, look for the suitable theory to research. Second, determine the research method, such as total quality management, 5S management, data collection for cost analysis, etc. Third, carry out data collection for J drugs and analyze the problem of L company. At last, according to the practical manufacturing situation of L company and J drugs, find out the controlled cost points in purchase, manpower, quality, manufacturing cost, product layout, production plan and marketing, this eight aspects of relative cost, and find out the other optimization for product benefit, propose optimization solution and set forth its achieved effectiveness.Through researching all aspects of the production cost control of J drugs, hope to reduce the production cost around 20% under the premise of drugs compliance with quality standards and provide the cost control reference for the other drugs and the other same type enterprises.