Research On Sanjing Pharmaceutical Cost Control Based On The Material Flow Cost Accounting

With the development of human’s living standard and the prosperity of economy,while human-beings are pursuit of the economic benefit,the consumption from natural resource is gradually increasing.At the same time,there are inseparable relationship between the development of social economy and natural resource.At present,three major issues confronted by our country are as follows:first,the lack of natural resource available;second,as for the important part that uses natural resource,company uses it at a lower efficiency;Third,the deterioration of ecological environment.To relieve the phenomena between led by the waste of resource and environmental pollution,our government has taken several measures to improve the environmental issues.However,these measures just change the bad condition a little.As for the use of resource,company as an important part in terms of resource allocation should be responsible for the environmental protection.The Material Flow Cost Accounting can make the production process become more visible that before.From the perspective of material,company can clearly know the condition of resource in time,so it avoids the waste of resource.Enterprise Manager can find the shortcomings and waste of producing by analyzing these data.By this way,enterprise can improve production process,reduce the cost of producing,decrease the putting number of materials,avoid the waste of resource and enhance the efficiency of using of resource.This is the best way to achieve the goal in terms of economic benefit and environmental benefit.The application of MFCA to the study of product cost is of great practical significance for pharmaceutical companies.The application of MFCA not only satisfies the goal of maximizing profit,but also urges the enterprise to undertake the social responsibility.Through the integrated use of qualitative and quantitative analysis,literature analysis and other methods,were analyzed from different point of view of Sanjing pharmaceutical application MFCA.To find out the condition of MFCA application of Sanjing pharmaceutical have,including the accounting information system,management knowledge reserves etc.It is because of Sanjing pharmaceutical have these conditions,in order to ensure the smooth implementation of FCA in the company.The tablet Sanjing pharmaceutical case Accounting Based on MFCA,and using MFCA and cost control of the combination of the two methods.control of Sanjing pharmaceutical product cost.Firstly,MFCA is used to calculate the cost of the positive and negative products,and the data are compared and analyzed.The introduction of MFCA in Sanjing pharmaceutical,not only by a new accounting method,but the idea of MFCA and three fine pharmaceutical cost control of organic integration,the real data is more accurate and more reliable to use MFCA accounting,to create the effect of product cost control more effectively.Sanjing pharmaceutical MFCA accounting and cost control application case combination,can provide the cost control and the dual function of social responsibility practices for more pharmaceutical enterprises.