The Research On Cost Control In TD Company

Since 2008,the pharmaceutical industry in China has become one of the fastest growing industries of national economy with annually growing rate of 20%,but the growing rate has been slow down from 2013.The 13th Five-Year Plan(the 13th Five-Year Plan for Economic and Social Development of People’s Republic of China)has already innovated the medical and health systems with the purpose of safeguard the civil healthy rights,and facilitate the positive continuous improvement of pharmaceutical industry.With the regulation of national policy,the medical and pharmaceutical industry will face the situation that covers both challenge and opportunity.TD Company,as the provincial comprehensive high-tech generic drug enterprise in Hunan Province,covers scientific research,production and sales.As the generic drug manufacturer,the cost advantage is particularly important especially when the inside pressure that rising of raw material prices and labor costs,and outside pressure that international enterprises grab market both exists.Aim to the long-term development,TD Company needs to control the costs strictly.In the case of same prices and quality,lower the cost of medicine,more business profit.Thus,the key of TD Company development is whether the cost of medicine can be effectively controlled.According to the review of domestic and international cost controlling literature,and makes the theory of bounding,value chain,cost driver,basic competition and lean manufacturing as the foundation.The thesis analysis the TD Company with the starting point of its current cost control situation,explore its cost control issues and respectively,made the appropriate optimization measures.First of all,the introduction was mainly involved background,purpose,current research and methods;secondly,it introduced the basic theories of cost control and its related knowledge;third,it covers the brief introduction of cost control situation of TD Company,especially for the basic condition,cost structure,and cost elements,and analysis the collected data to find the existed problems;fourth,analysis the existed problems of TD Company;the fifth part is combining the reality and raising the solution which target to scientific and research,purchasing,production and marketing;finally,conclude the experiences and deficiencies of this research.