Research On Cost Control Of L Pharmaceutical Enterprise Based On Value Chain

The pharmaceutical industry is a sunrise industry in China,and it is an important industry involved in the life and health of the people.With the market competition becoming more and more fierce,the people's demand for the diversification of pharmaceutical production is becoming more and more abundant,and the pressures and opportunities for drug production coexist.In order to maintain the competitiveness of the pharmaceutical industry,cost control is imperative,but obviously the traditional cost control methods can not adapt to the current complex market environment,it is difficult to fundamentally help enterprises to create value,can promote the sustainable development of enterprises,so the enterprise introduction has important practical significance of value chain cost control method.Based on this,this paper takes L pharmaceutical enterprise as the research object,based on the value chain cost control theory as the core,through the determination of L enterprise internal value chain,horizontal value chain and vertical value chain and cost drivers,and thus found that the cost control points for all aspects of L pharmaceutical enterprises.The reason for choosing L pharmaceutical enterprises is the drug production and research and development is a technology intensive industry,raw material procurement,production,product development and design,marketing and other aspects of the enterprise are relatively complete,but also covers the basic content of the enterprise value chain analysis.Specifically,based on the literature review,this paper reviews the existing theories from three perspectives of value chain theory,cost control theory and cost control based on value chain.Then,this paper introduces the situation of the L pharmaceutical enterprise,and introduces the current situation of L pharmaceutical enterprise cost control,and analyzes the problems in the cost control of all aspects of the problems,and then leads to the necessity of cost control method and the superiority of the value chain.Again,this paper analyzes from three aspects of internal value chain,horizontal value chain and vertical value chain of the enterprise cost control problem,L specifically,through clarifying the value chain of L pharmaceutical enterprise,and analyzes the cost drivers of the value chain,and then analyze the value chain of different possible points.Cost control: found in the internal control of enterprises in the chain,total cost and investment cost control problem,and the lack of technical personnel and training personnel in the input;in the horizontal value chain,compared with competitors,in general there are deficiencies in the R & D investment and sales cost;in the vertical value chain,in transportation and price of Western medicine raw materials,there is also the cost control in different market space transportation,partners and advertising costs.Finally,from the perspective of enterprise value chain,put forward the improvement strategy and guarantee measures of L pharmaceutical enterprise cost control.By using the method of value chain analysis on the cost control problem of L pharmaceutical enterprises,this paper points out the improvement methods of L pharmaceutical companies may,expects to help enterprises to reduce costs and enhance the core competitiveness and promote sustainable development,and provide a useful reference for the control of China's pharmaceutical enterprises cost.