Research On Cost Control Of F Pharmaceutical Company Based On Value Chain

The rapidly changing economic situation and the increasingly fierce competitive environment have led to an increase in the competitiveness of the industry and enterprises.China's pharmaceutical industry has not been spared.The growing awareness of health and disease prevention has made the pharmaceutical industry face formidable challenges.On the health system reform and national policy planning,the pharmaceutical industry opportunities and pressures coexist.The pharmaceutical industry in order to continue to maintain a stable and healthy development,access to longer-term benefits,must have the core skills and competitiveness,and cost is one of the judgments of enterprise management an important indicator of the enterprise's cost level is directly related to the development prospects of enterprises.With the rapid development of the pharmaceutical industry and information technology,business environment and the changing concept of consumption,the traditional cost control method of direct cost compression space is very small,unable to adapt to the rapid development of the market situation.Each node in the production will incur costs.From the perspective of value chain appreciation,cost management can be achieved more effectively because we can explore more cost control opportunities by effectively analyzing the enterprise value chain.Value chain cost control is a cost optimization process.Based on the theory of value chain and cost control,this paper analyzes the cost control of F pharmaceutical enterprise,puts forward the theoretical framework of cost control based on value chain,then combines the actual situation of F pharmaceutical company to the horizontal and vertical,The internal value chain has carried on the detailed analysis,then carries on the corresponding recognition to the cost driver and the value point.On this basis,the paper establishes the cost control index system of F pharmaceutical enterprise,and uses the quantitative method combining analytic hierarchy process and fuzzy comprehensive analysis method to analyze and evaluate the effect of F cost control system,Cost control,and put forward the safeguard measures to implement the cost control system.The research of this paper not only provides a new perspective for the construction of enterprise cost control system,but also integrates the strategic tool of value chain analysis to promote the enterprise cost control objectives to be better implemented in its daily operation.Cost control system improvements play a crucial role,which is more conducive to the expansion of corporate profit margins and long-term development of enterprises.