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The Research On Cost Control Of Changchun Xinrui Pharmaceutical Co.Ltd.

Posted on:2017-03-27Degree:MasterType:Thesis
Country:ChinaCandidate:H ZhaoFull Text:PDF
GTID:2309330482988881Subject:Financial Accounting
Abstract/Summary:PDF Full Text Request
In recent years, with the improving of national healthy consciousness, the rapid speed of the aging, it promptes a growing demand for drugs, and makes pharmaceutical-manufacturing enterprises of China rapidly develop. Along with the orderly adjustment of national policy on all aspects of the market economy, it begins to allow private capital into the drug regulation, research and development, sales, production and other fields within the scope of the statutory. Compared with the public sector of the pharmaceutical enterprise, on the one hand, the non-public sector of the pharmaceutical companies have the spcial characteristic of the low of coordinating cost,the abundant captial,the small of production scale, the easy to decision-making and other significant characteristics, which can make it more flexible and quick response to market’s change, thus the development of the pharmaceutical industry of our country has made an important contribution, thus produced great economic and social benefit; On the other hand,with the increasing market competition, rising raw material prices, rising labor costs, and so on, how to make a bigger and stronger and sustainable development, among the domestic and international advanced ranks is a Serious problem and challenge new problem and test for each pharmaceutical companies facing at present,. Effective control and reduce the cost has become one of the effective ways for enterprises to seek survival and development. In view of this, strengthen the control and compression of the production cost is one of the effective and sustainable development measuresChangchun Yuanda Olympic Pharmaceutical Co., Ltd. is a unique set of biochemical drugs, the management of the characteristics of TCM varieties and production for the integration of innovative modern private non-public sector of the pharmaceutical enterprises in Jilin Province.The company has the domestic first-class production equipment and quality inspection equipment, has passed the national GMP certification of frozen powder injection, tablets, capsules, granules, oral liquid production workshop, and the modernization of traditional Chinese medicine extraction workshop and biochemistry extraction workshop. The company has established a complete quality assurance system, with the quality control department, under the QA and QC department, equipped with high performance liquid chromatography, gas chromatography, ultraviolet and other advanced equipment and equipment. R & D center set up Chinese medicine modernization, biochemistry, western medicine, the new research laboratory, quality standards. Company has been to the development characteristics of varieties of traditional Chinese medicine, biochemical medicine direction for the development, mainly in the field of anti tumor, cardiovascular disease and the treatment, relates to the class of antibiotics, anti-inflammatory drug analgesia, gastrointestinal digestion, cough and asthma, gynecological and pediatric, infertility and other therapeutic areas of research and development production and sales, the existing production varieties more than 50. As a large and medium-sized private pharmaceutical companies, in the face of the present stage facing the fierce competition environment, if you want to have more than enough market share in the pharmaceutical industry,the enterprise should strictly control the each link of the running, so it can effectively control the cost,save unnecessary waste, maximize the value of the realization, while establishing the cost of staff awareness, improve the enthusiasm of production, the implementation of comprehensive cost management. Only in this way can we maximize the production potential of enterprises, improve the overall cost management level, enhance the company’s market competitiveness.The survival of pharmaceutical enterprises is closely related to the life of the people. The quality and price of the drugs are directly related to the health of the people. The long development of pharmaceutical companies is not the cost control. This paper is based on the theory of constraints, the value chain, the theory of cost drivers, the basic competitive theory and the lean production theory. From the cost control of the meaning, method, principle and procedure of of guo’ao pharmaceutical cost control present situation as a starting point for case analysis, dig guo’ao pharmaceutical in every link of the business cost control existing problems, find a way to solve the problem, and at home and abroad in different industries, with different size of several enterprises are selected as reference object, hope to small and medium-sized pharmaceutical enterprises in the four links of the pharmaceutical research and development, procurement, production and marketing links provide reference.
Keywords/Search Tags:Cost Control, Total Quality Management, Quality Cost
PDF Full Text Request
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