The Research On Improvement Of R&D Project Cost Management In F Pharmaceutical Co,.Ltd

For the pharmaceutical manufacturing enterprises with the core of technology,the research and development of new products with high technology,high risk and high added value has always been the key to the survival and development of the enterprises.In the trend of overall warming in the pharmaceutical industry,the market competition is becoming increasingly fierce.On the one hand,pharmaceutical enterprises need to increase research and development in order to meet different clinical needs;on the other hand,because of Limited R&D investment,pharmaceutical enterprises must make decisions between new drugs and generic drugs and other research and development projects,and then produce the demand for cost management of R&D projects.Therefore,the research of cost management improvement ideas,steps and methods is of great significance for the cost management of R&D projects in pharmaceutical enterprises.The article first combed the related literature of project cost management and R&D project cost management,and defined the content and scope of R&D project cost management based on the project knowledge management system,and analyzed the strategy oriented cost management target of R&D project based on the strategic management theory,and analyzed the decision-making body and method steps of the R&D project cost management based on the decision theory.Then,the article introduces the industry background,history and research and development project system and current situation of F pharmaceutical company,and analyzes the problems of large deviation of R&D expenditure budget,unreasonable cost structure of R&D project and low efficiency of R&D project input-output,and the reasons behind the problem are the mismatch between the cost management of R&D project and the enterprise strategy,R&D project cost decision making mechanism is not perfect and lacks effective R&D project cost management performance evaluation and incentive mechanism.Thirdly,the article puts forward the improvement measures for the cost management mechanism of the R&D project of F pharmaceutical.Firstly,it designs the strategic oriented R&D project cost management framework.In this framework,it sets up the target and principle of the cost management of R&D project,establishes the target cost management model of the R&D project,sets up the cross functional management team of the project as the management body,and sets and divides the target cost.The solution method determines the total cost of the target of F pharmaceutical R&D project,then decomposes the target cost,based on the technical factors and market factors,and decomposes the cost to the new drug and the generic drug and the five product lines.Finally,the target cost is decomposed to the project individual,and the cost decision is completed.Finally,it puts forward the establishment of R&D project cost management performance evaluation system,combined with R&D project cost assessment and staged incentives.The possible innovations of this article are as follows:compared with the existing research,the article starts from the front of the cost management,designs the total cost of the target of R&D project,and decomposes to the individual of R&D project,and manages the cost of R&D project from the macro to the micro.