Research On Cost Control Of The Product A Of H Enterprise Based On Value Chain Theory

With people's awareness of health is increasing,pharmaceutical enterprises in China develop rapidly.At the same time,competition among pharmaceutical enterprises is becoming more and more intense.If pharmaceutical enterprises want to survive and develop steadily in the fierce market competition,they must pay attention to the cost control of enterprises.They should reduce the cost for increasing the benefit of enterprises and improving the competition of the enterprise.Combining value chain theory,cost management theory and operation cost theory,the paper deeply explores the cost control problem of enterprises.It aims to analyze the enterprise cost and enrich the cost control method.Based on the theoretical research,the paper takes A products as an example to study the cost control problem of H enterprise.First of all,it describes the current situation of cost management of the A product of H enterprise and the practical problems of cost management in enterprise.Secondly,the paper deeply analyzes the horizontal value chain and vertical value chain of A products of H enterprise.The paper makes a deep analysis of its cost structure and so on.It points out the controllable cost points.At the same time,combined with the controllable cost points,it analyzes the cost drivers.Then according to the analysis of the value chain and the cost control,makes reasonable suggestions,in order to reduce the cost of the product A to improve the level of enterprise cost management,improve enterprise efficiency,enhances market competitiveness.Finally,the paper summarizes the research conclusions,the limitations of the paper,and puts forward the prospect of cost control research in the future.