Research On The Design And Management Of JSSG Independent Accounting System

Recently, the layout of the global pharmaceutical industry is facing a new adjustment. Due to the limits of technology, talent and shipping, as well as the increasing of R&D expense, such as lab maintenance, a lot of enterprises or institutions alone is difficult to develop a new drug with the whole innovation process. As a result, more and more new drug development and clinical trials are outsourcing to developing countries, such as India and China. With the rapid development in the past ten years, the biomedical CRO industry in China is being upgraded from traditional exploration stage to one mode with absorption, digestion and development. Currently, CRO has become an important link in the biological medicine industry chain. There is no doubt that, under the guidance of favorable policy, along with the further development of biotechnology, the access to CRO will be lower and lower, competition will be more and more intense and selling price for each unit will be falling. Meanwhile, the expense for raw materials will get up and labor cost continue to rise, then the cost advantage for Chinese CROs will be weakened. How to control the costs and maintain the profit and how to develop the intelligence and wisdom of all staff, this become a major task faced by Chinese biomedical CRO companies.This article belongs to the case study. The research object of JSSG is one biomedical CRO in China. Since 2005, with the concept of "one-stop" service, JSSG gradually established a biological reagent, biological reagent product center, center for drug screening. And in 2008, JSSG has become the world’s largest supplier of in vitro gene synthesis. In order to further consolidate the market position, at the beginning of 2008, JSSG is trying to establish the internal independent accounting system. How to further optimize and improve the JSSG internal independent accounting system and win more profits for the enterprise, this is JSSG very concerned topic. This paper focuses on problems mainly include:JSSG accounting management present situation and defects of analysis, JSSG internal independent accounting system design and JSSG internal independent accounting system implementation suggestion.Altogether, the paper consists of five chapters. Chapter 1 mainly discuss the problem statement, illustrates the problems for the study adopts the research ideas and methods. Chapter 2 presents the theoretical basis and representative research. In Chapter 3, firstly we make a simple introduction of JSSG, then the accounting mode in JSSG and finally point out the problems to be further improved, and so on. Chapter 4 focus on the design of independent accounting system at JSSG. This chapter analyzes and sums up the JSSG implementation of internal independent accounting system and puts forward to the steps for the implementation of independent accounting system.