Research On Cost Control Of A Pharmaceutical Company From The Perspective Of Value Chain

As an important part of the national economy,the pharmaceutical industry has an indispensable influence on economic development and people’s health.In recent years,due to the improvement of people’s living standards and the growing demand for medical care,the pharmaceutical industry has maintained rapid development and become one of the fastest growing industries in the national economy.With the implementation of the national “two-vote system” and “capacity procurement” policies in 2016,the prices of medicines have been declining,and the profits of pharmaceutical companies have been very limited.They have to improve the cost control level to obtain the corresponding profit growth.After the implementation of the policy,some enterprises’ drugs are difficult to profit and eventually withdraw from the market due to various factors such as rising costs and sustained low prices,and pharmaceutical companies with strong cost control capabilities can better cope with this situation.In order to make pharmaceutical companies have strong cost control ability,this paper takes A pharmaceutical company as the research object,and uses literature research method,questionnaire survey method and other research methods to study the cost control of A pharmaceutical company from 2015 to 2017.Firstly,through the combing of cost control theory,value chain theory and cost control and other related theoretical research status,the content and steps of value chain cost control are expounded.Secondly,the production cost of A pharmaceutical company from 2015 to 2017 Quantitative analysis of sales expenses and R&D expenses revealed that the main problems of cost control in Company A were the limitations of cost control,weak cost control awareness,low cost control efficiency,neglect of competitive company analysis,and the implementation of Company A.The necessity of value chain cost control;Then,according to the value chain cost control content and steps,analyze the company’s value chain,including the vertical value chain,the internal value chain and the internal value chain,and conduct a questionnaire on the value chain of company A.The survey found some problems in the value chain of Company A,and proposed the value chain cost control strategy for the above-mentioned problems and causes,including value chain cost control in R&D,procurement,production,marketing and other links.Strategy,the final implementation of the value chain Part of the cost control put forward the corresponding safeguards recommended that Company A clear responsibilities of various departments to speed up the progress of the transition to management accounting general accounting,to ensure the smooth progress of the value chain cost control strategy.This paper seeks a cost control strategy suitable for pharmaceutical companies through the research on cost control from the perspective of value chain of A pharmaceutical company.The combination of value chain and cost control provides new ideas for cost control of pharmaceutical enterprises and helps pharmaceutical enterprises to compete.Improvement and future development.