Research On Cost Management Optimization Of Pharmaceutical Manufacturing Enterprises From The Perspective Of Value Chain

Drugs are closely related to people’s lives,and the pharmaceutical manufacturing industry is an important industry related to the national economy and people’s livelihood.The development trend of the dual cycle of medicine has provided a great driving force for the development of China’s pharmaceutical economy.At the same time,China’s pharmaceutical R&D innovation is still in its infancy.Based on this background,pharmaceutical companies must not only meet the new needs of the industry and cope with competition in the same industry,but also maintain their own advantages under the current policy background of the two-ticket system and transmission system.The upgrading of enterprise value achieved through research and development investment is too weak.Therefore,cost management issues have become the focus of sustained attention for pharmaceutical manufacturing enterprises.Traditional cost management focuses on manufacturing costs and production efficiency,which cannot meet the value enhancement needs of pharmaceutical manufacturing enterprises.The cost management based on the value chain perspective is an effective way for pharmaceutical manufacturing enterprises to enhance their value and competitive advantage and promote the long-term development of the industry in the face of high risk and strong pressure in the market environment,based on looking at all value activities upstream and downstream of the enterprise,while paying attention to the integration of resources and establishing strategic partnerships with enterprises in the vertical value chain.This article adopts literature research and case analysis methods.Firstly,it reviews existing literature and conducts a theoretical analysis combining Porter’s value chain theory and cost management theory.Secondly,based on the principles,feasibility analysis,and method definition of value chain cost management,the value chain process of the pharmaceutical manufacturing industry was analyzed,and further in-depth research was conducted on the vertical value chain status of China Resources 39.Finally,by analyzing the problems and causes of the vertical value chain of China Resources 39,optimization suggestions for cost management of pharmaceutical manufacturing enterprises from the perspective of the value chain were proposed.The research in this article not only provides strong theoretical support for the optimization and implementation of value chain cost management for China Resources 39,but also helps to broaden the company’s sustainable and stable development path.It can also provide reference opinions for other pharmaceutical companies to improve market competitiveness.