L Pharmaceutical Enterprise Production Cost Control Research

Along with the rapid development of our country economy, the population advanced age turns of the trend turn worse gradually, people's living standard of continuously raise, and healthy health care consciousness of the social publicity continuously accelerated flying of medicine manufacturing profession to soon develop.But put forward each beneficial policy to urge to born the owned by public system medicine business enterprise along with the value of nation to medical profession morely and not.These business enterprises lend the policy eastern breeze to expand gradually large-scale quickly captured a certain market, became a medicine manufacturing of propping up of profession.Some of Jiao Jiaos that make medicine companies to even become profession.But the business enterprise wants to think at compete the vigorous market obtains a certain market share, and keep competitive advantage, ascend to become an international advanced domestic business enterprise for the leading the way of profession soldier, have to promote competition ability in the market of oneself.So, the business enterprise has to produce to adopt actively effective measure control product production cost in the whole processeses in the product, and well scoop out business enterprise latent production ability, raise business enterprise cost management effect, sustainability development to obtain competition ability in the larger market for business enterprise.This thesis with the L medicine make a business enterprise for research object, thorough analysis L business enterprise current cost management present condition and existence of problem, and aim at a cost control system and system movement up exist of be unsuited to reasonableness, put forward to lead into target cost a method, Jing benefit production theory, 5 S the spot management etc. method to the production cost carry on all, the cost control of whole memberses, whole processeses and excellent turn measure.Such as, lead into target cost method, the design development from the product the stage control production cost;Make use of a Jing benefit production theory, excellent turn a production process, cancellation's producing link everything doesn't increase in value of link.Take "zero waste" as a target, raise a production efficiency, excellent management way, method for turning business enterprise production cost, pay attention to effectively link up in the production line, shorten to produce a period.Is like the control that aims at direct material expenses, mainly aim at to buy process, use process both side to carry on a control, pass perfect company purchase system, draw up supplier to enter the final contest, evaluation system, reasonable economy purchasing cost;At the same time while using original material, adopt quota to get to anticipate system the recall is to the waste reasonable also effect exploitation, finally attain the purpose of lowering the direct material cost.But then pass periodical to the direct cost of labor expenses training, raise employee technical ability level, excellent the structure turning labor force wait to raise a product production efficiency and lower cost of labor.To the manufacturing expense then 5 S the spot management method, from restructured, tidied up, cleaned up, swept, the cultivated manners etc. several aspects to exhaust and maintains to maintain and prolongs the service life of machinery equipment to the physics reducing machinery equipment.Aim at power expenses, pass a billboard theory to press to need to be produced on time, reduce energy depletion, save power expenseses, such as water, electricity and fuelet.Pass to L business enterprise to adopt various cost control measure to lower product production cost, raise a production efficiency, promote competition ability in the market, create business enterprise economic efficiency.