Application Research On Cost Accounting And Control Of Pharmaceutical Manufacturing Enterprises Based On ABC

The study found that the cost management of the pharmaceutical manufacturing industry is facing all sorts of trouble,first of all,the result of the traditional cost accounting is not accurate,the cost information is not timely,so the efficiency of the data is poorer,for policy makers,it is difficult to take more targeted measures and strategies.Second,under the traditional cost management,the enterprise most of the subsequent cost control,cost control is taken without the cost structure of multidimensional,formulate the norm cost of aging,so lead to cost control effect is not obvious,low efficiency,cost control so that the cost analysis of the lack of feedback information monitoring tools.Again,the informationization management condition of the modern enterprise is relatively limited,the cost of implementing informatization construction is still relatively high,so,in addition to some of the basic accounting software,to the establishment of large-scale database for cost control system,under the background of this kind of environment,the cost of modern medicine pharmaceutical enterprise strategy must be to reduce costs by simply primitive transformation in the direction of scientific cost control.In this paper,on the basis of previous studies,combined with the characteristics of the current status of pharmaceutical manufacturing industry cost control in our country,to tianjin(medical)manufacturing enterprise JY pharmaceutical company as an example,to study its production workshop,to JY pharmaceutical company’s current product features in-depth analysis and cost control mode,analysis the enterprise production workshop during operations consume all the resources,find out the consumption of resources,and then sums up the cost drivers,in accordance with the "called" the cost of their thinking to find the parts to find out the current problems of enterprise production and operation cost control,found that the lack of cost control at present stage.On this basis,the accounting methods based on homework cost method and cost control methods,production and operation cost of the enterprise cost accounting and analysis,the application of the advantages of homework cost method to the enterprise cost management,set up a cost management system,suitable for JY pharmaceutical company by comparing the cost accounting method based on homework cost method and traditional cost accounting method of difference,the cost control related Suggestions are put forward.