Research On The Problems And Countermeasures Of Cost Management Of Tumor Marker Detection Business Of Company A

In the past five years,China has introduced favorable policies for the tumor marker detection industry and implemented graded diagnosis and treatment,greatly promoting the development of the tumor marker detection industry.After 2018,the industry has developed particularly rapidly,with the number,scale,and investment of companies related to tumor marker detection growing rapidly.With the development of the industry,competition between enterprises is gradually intensifying.How to do a good job in cost management while ensuring business quality has become a key factor affecting the competitiveness of enterprises.While striving to enhance its core competitiveness,optimizing its own cost management is the key to the long-term development and survival of tumor marker detection companies.This paper takes the tumor marker detection business of Company A as the research object,and through the use of the value chain theory,Activity-based costing,PDCA whole process management theory and related research results,under the guidance of the value chain theory,the company’s business is disassembled and analyzed on the basic and auxiliary activities of the value chain,and under the guidance of the PDCA whole process management theory,the problems and reasons in the cost management of each value chain link are analyzed,Use Activity-based costing to calculate costs by category,and propose solutions according to the causes of problems.Firstly,the article introduces the current development status and basic situation of the company,and decomposes and analyzes the tumor marker detection business according to the value chain theory.Next,it elaborates on the current cost management status of various value chain links in A company’s tumor marker detection,mainly including inventory and sample management,customer development,machine testing,bioinformatics analysis,and after-sales medical support,as well as the five basic business activities of raw material procurement and technology research and development costs The current status of cost management in the value chain of the four major auxiliary activities of business human resources and instrument and facility costs.Secondly,the article systematically analyzes the problems in cost management of tumor marker detection business in Company A using the PDCA full process management theory,and explores the reasons for the problems.The article divides the tumor marker detection business of Company A into four processes: P budget,D execution,C inspection,and A improvement.Based on the problems manifested in the process: P budget stage-inaccurate cost budget,and incorrect decision-making of cost investment direction;D execution stage-waste of costs in the process of machine inspection and bioinformatics analysis,and lack of collaboration in cost management between departments;C inspection stage-the effectiveness of corrective measures in cost accounting analysis is poor,and the accounting method cannot meet the company’s cost management needs;Improvement stage A-long-term unresolved cost management issues,inconsistent optimization direction of cost management,etc.Analyze the underlying reasons for the problems: inaccurate cost budget measurement,incomplete cost budget review and tracking mechanism;The company has a weak awareness of cost management and lacks full process cost management for all employees;Lack of systematic data entry and rough cost accounting required for cost accounting;Lack of continuous improvement system and central concept in cost management.Finally,the article aims to optimize the PDCA process for tumor marker detection business and improve the overall value of the value chain.It proposes to develop cost budget specifications starting from the company’s budget stage;Establish a business audit system;Establish a PDCA full process management system;Enhance the awareness of cost management among all employees;Promote the process of informatization;Strengthen the communication and exchange mechanism for cost management optimization;Promote the use of Activity-based costing accounting;Refine scientific research cost accounting;Improve cost management constraints and incentive systems;Establish a PDCA cycle for continuous improvement of cost management,in order to provide more scientific and accurate management strategies for Company A’s tumor marker detection business.