| Along with the gradual introductions of national pharmaceutical,medical system,and medical reform policy,the domestic pharmaceutical manufacturing industry relied mainly on the generic drugs has already been treated as fully competitive industry.Because of the increasing market competition,how to improve the optimal cost situation and comprehensive competitive ability has proved to be the fundamental problems which need to be solved urgently for managers in pharmaceutical manufacturing industry.This essay,applied with the theory and methods of strategic cost management,for the real case of GKXS company,researches and analyzes the improvement measures of the strategic cost management for GKXS company,and hopefully making the resources and elements of the enterprise overall planning,optimization,high efficiency,reification and digitization,and achieve the goal of continuous optimization management for the company.In the meantime,wish this research could take effect on the reference for the improvement of strategic cost management level and competitive ability of domestic pharmaceutical manufacturing industry.This essay divides into five parts.The First part,i.e.the Introduction,introduces the background of the subject;the purpose and the practical significance,and comes up with the research thoughts and methods.The second part is the summary of strategic cost management theory which introduces the concept,characteristics and objectives,the framework and methods,the implementation steps and strategies of the strategic cost management.The third part introduces the general information and management status of GKXS.The fourth part is about applying the strategic cost management plan for the GKXS,describing in details about the three powerful analysis tools of the strategic cost management:the analysis of strategic positioning,strategic value chain,and the agent of strategic cost,and clarifying that the strategic cost management is the inevitable choice for GKXS’s sustained and healthy development.In the end,this essay puts forward the research conclusions and prospects. |