Research On Cost Control Of QH Pharmaceutical Company

Reform and opening up have improved the development of China's market economy and various industries,including the development of pharmaceutical companies.However,with the improvement of the current market economy system,the promotion of globalization and the development of electronic information technology,competition among pharmaceutical companies is becoming more and more fierce.In the face of market shocks and the introduction of national policies,the profit margin of enterprises is constantly being weakened.This requires enterprises to change the current extensive cost control methods and establish a full-time,full-process,all-round cost control system to cope with the current market environment.In addition,due to the complexity and confusion of the production process in China's pharmaceutical industry,the rate of defective products is high,which affects the economic benefits of enterprises.Therefore,it is of practical significance to study the cost control of pharmaceutical enterprises.In this thesis,literature research method,investigation analysis method and quantitative analysis method are adopted.Based on the target cost method and 5S management theory,QH Pharmaceutical Company is selected as the research object to study its cost control.Firstly,according to the composition of QH Pharmaceutical Company's cost project,this thesis analyzes the changes of the company's research and development expenses,procurement expenses,production costs and sales expenses in recent years,and introduces the company's current cost accounting methods,cost control methods,and cost control processes.Then,based on the current situation of cost change and cost control,this thesis illustrates the problems of QH Pharmaceutical Company's cost control and explores the reasons.The target cost method is used to optimize the control process,and the company's new drug “Yinxing Tongzhi Dripping Pills” is taken as an example to analyze how calculations can be used to improve enterprise cost control.In addition,in the research and development phase,it is proposed to rationally plan expenditures in the research and development phase and enhance the R&D capability of the enterprise;in the procurement phase,it is proposed to establish a competition mechanism to select quality suppliers,strengthen the internal control of the raw material procurement process and adopt appropriate payment methods;in the production phase,starting from the production site,the5 S management theory is introduced to optimize the production site to reduce the waste of time,personnel and materials,and reduce costs;in the sales phase,measures to increase the cost control of the sales link are proposed,so as to optimize the sales method on the one hand and strengthen customer relationship management on the other hand,and it also proposes strategies for differentiated pricing of drugs in different markets.