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Research On Cost Control Of Pharmaceutical Enterprises Based On Value Chain Theory

Posted on:2019-09-16Degree:MasterType:Thesis
Country:ChinaCandidate:W T HeFull Text:PDF
GTID:2429330566459354Subject:Accounting
Abstract/Summary:PDF Full Text Request
The Chinese government put forward the pharmaceutical industry 2016-2021 years of "13th Five-Year" in the planning,requirements of deepening medical and health system reform comprehensively,which further improve the drug price formation mechanism,strengthen the supervision of drug price behavior is one of the key reform.The management of the pharmaceutical manufacturing industry norms to promote the development of related industries,but the pharmaceutical manufacturing industry generally has high financing costs,low profits,and intense competition in the industry also requires pharmaceutical manufacturing enterprises must increase R & D investment cost,therefore,to strengthen the cost control has become a pharmaceutical manufacturing enterprises must pay close attention to the problem.In this case,the method of controlling the cost of pharmaceutical enterprises from the angle of value chain optimization seems to have some effect at present.The optimization of value chain includes internal and external optimization.Internal optimization is the reform of internal structure and concept,and the optimization of external business is the optimization of cooperation between upstream suppliers and downstream vendors.Aiming at this topic,this paper tries to take Y company as an example to further understand the basic theory of value chain and cost control,and further improve and explore its system.This paper mainly from the following aspects: firstly,the background and significance of this study based on the research of cost based on value chain theory of the pharmaceutical enterprise control data review,proposed to study the problem,a brief description of the research methods used in this paper;it explains the value chain and the basic theory of cost control and other the related theory;furthermore takes Y company as an example,the paper introduces the basic situation of Y company,analyzes the current situation of Y company research and development,procurement and production,sales cost control based on value chain theory;then the structure of Ycompany cost control division,and analyzes on the middle and lower reaches of the value chain cost control in the problem of Y company;finally the construction of value chain cost control of Y company and based on the existing model,the downstream value chain cost control in the company based on Y The corresponding improvement measures and other safeguard measures are put forward respectively.
Keywords/Search Tags:value chain, pharmaceutical enterprises, cost control, Y company
PDF Full Text Request
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