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Research On Cost Control Of Biopharmaceutical Enterprises Based On Value Chain Analysis

Posted on:2018-11-19Degree:MasterType:Thesis
Country:ChinaCandidate:H Y LeFull Text:PDF
GTID:2359330518463060Subject:Accounting
Abstract/Summary:PDF Full Text Request
With the market competition intensified, cost control becomes every enterprise should pay attention to the problem. The modern pharmaceutical industry developing rapidly, a variety of emerging pharmaceutical companies to join the market, with the deepening of the reform of Chinese medicine, relying solely on the elevation of drug price increase profits has become a bubble. In the era of change, the way of cost control methods corresponding to to update the traditional cost control tools have been out of date. And the theory of value chain and cost control tools as now wanted"medicine" has been adopted by more and more enterprises.In this paper, the A biological pharmaceutical company as a case, using literature method,data analysis method to conduct the research. First analyzes the current situation of cost control of A company and then proposes A company cost control problems; secondly, construct the value chain cost control model based on A,and the company in the value chain analysis; finally how will this model application and puts forward some measures for A company.In the construction of value chain based cost control mode using the value chain analysis tools. The value chain analysis method comprises the following steps: first,identify the value activities; second, third, to determine the type of activity; cost analysis; fourth, optimize the value chain of the target enterprise. This paper from the internal value chain A pharmaceutical companies, the horizontal value chain and vertical value chain in three directions of the cost control model. In the last chapter,using the value engineering method and JIT production mode of the two kinds of value chain cost control method based on, provides a clear idea of value chain optimization for the target enterprise also hope to provide a reference. The research of other enterprises for the same industry.
Keywords/Search Tags:Cost control, Value chain, Pharmaceutical enterprise
PDF Full Text Request
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