The Study Of Cost Control In A Pharmaceutical Retail Enterprise

With the continuous development of China's economy,the demand for health is increasing,which promotes the rapid development of small and medium-sized pharmaceutical retail enterprises.therefore,pharmaceutical retail enterprises face huge market competition pressure.in order to survive in the competition,cost management must be strengthened.therefore,the internal cost control becomes more and more important.it directly affects the competitive advantage,which has great significance for the long-term development of enterprises.Taking a pharmaceutical retail enterprise as an example,this paper summarizes the current situation of its cost control,which not only reflects the problems existing in the cost control of a pharmaceutical retail enterprise,but also provides some experience for improving the cost control level of small and medium-sized pharmaceutical retail enterprises in China,so as to promote the application of cost control in pharmaceutical enterprises.This paper takes a pharmaceutical retail enterprise as the research object,organized six chapters,first of all,introduces the introduction,mainly introduces the background and significance of this paper,and the domestic and foreign cost control theory,and expounds the research content and research methods;Secondly,this paper introduces the concept of cost control and the related theoretical basis,and makes a simple exposition of the theoretical part,laying a solid foundation for the study of this paper.Next,to a pharmaceutical retail enterprise's cost control status of research and explain its existing problems,from enterprise macro industry background,micro enterprise basic situation and combined with enterprise cost control status to analyze enterprise procurement cost,lease cost,human resource cost,storage and distribution cost control problems and reasons;Finally,the existing problems are summarized,and five countermeasures are proposed to improve the cost control.Specific countermeasures:(1)establish target cost system: first,establish target cost: second,implement target cost control.(2)improve the procurement cost control: first,improve the enterprise procurement cost control system;Second,reduce the cost of purchasing.(3)improve the cost control of leasing: change the leasing cost by changing the location of business district,seizing new community business circle,looking for the property company,improving the " and implementing the diversified business mode to improve the efficiency of the enterprise.(4)strengthening human resource cost control: first,thecontrol of human resource recruitment cost;Second,the control of human resource development cost;Third,the control of the use cost of human resources;Fourth,the control of human resources turnover costs;Fifth,improve the enterprise post establishment and wage system.(5)strengthen the cost control of warehousing,loading and unloading and distribution: first,storage cost control;Second,the cost control of handling and handling;Third,the distribution cost control.This paper hopes to provide some methods for further improving the cost control of a pharmaceutical retail enterprises,to provide cost competitive advantages for the development of enterprises,and to provide some experience for the cost control of pharmaceutical circulation enterprises.