| In the report of the 20th National Congress of the Communist Party of China,it was emphasized that promoting the construction of a healthy China and giving priority to the development of the people’s health have clearly defined the direction for the development of China’s pharmaceutical industry.The pharmaceutical company S,which mainly engages in generic drugs for chronic diseases,has seen a significant decline in drug prices in recent years due to the impact of policies related to the consistency evaluation of generic drugs,national centralized procurement with volume,and medical insurance fee control.At the same time,upward pressure on upstream medicinal materials,energy and labor costs has greatly reduced the profit margin of pharmaceutical products.Traditional cost control cannot effectively improve the plight of enterprises.Based on this,S pharmaceutical companies have proposed a cost leadership strategy.How to optimize cost control to ensure long-term stable operating profits is currently an urgent issue to be resolved.Using value chain tools to analyze internal and external value activities of an enterprise,combined with cost control,can maximize cost effectiveness.In theory,there are few studies on strategic oriented value chain cost control in pharmaceutical enterprise cost research;In practice,insufficient attention has been paid to the integration of internal resources and external value chains in pharmaceutical enterprises,and insufficient attention has been paid to them.Based on this,this article applies value chain cost control throughout the process of pharmaceutical enterprises,controlling internal costs from various aspects such as research and development,procurement,production,and sales,and paying attention to external value chain linkages.This is of great significance for pharmaceutical enterprises to implement a cost leading competitive strategy.This article uses a combination of normative research and case study methods.Firstly,it elaborates the research background,significance,content,etc.of this article,combs relevant literature and theoretical progress at home and abroad,and obtains inspiration from the research results.Secondly,it elaborates the concept of cost leadership strategy,introduces value chain cost control theory,and explores the applicability of value chain cost control in strategic orientation.Then,after introducing the case of pharmaceutical company S and obtaining information on the spot,starting from the internal and external value chain cost drivers,this paper analyzes the existing problems of cost control that are disconnected from enterprise strategy,internal cost control confusion,cost control links missing,and lack of attention to external value chains,and proposes a value chain cost control approach based on the cost leadership strategy,Propose countermeasures:(1)establish a strategic oriented awareness of value chain cost control;(2)Optimize the cost control of various aspects of internal value,such as coordinating production and logistics resources,expanding scale advantages,and improving research and development efficiency;(3)Integrate external value chain resources,strengthen competitor analysis,and make early plans in terms of drug research and development and consistency evaluation layout;(4)Implement digital transformation to enhance competitiveness in all aspects;(5)Utilize its own financing advantages to vertically integrate development,expand cost space,and ensure the implementation of the cost leadership strategy.This study has certain practical reference significance for improving the cost control scheme in the chemical pharmaceutical industry. |