Research On The Target Cost Control Of S Pharmaceutical Company

In recent years,the state has vigorously supported the Chinese medicine industry and intensively introduced preferential policies to guide and encourage the rapid development of Chinese medicine enterprises.At the same time,with the continuous improvement of the national income level,consumers’ awareness of the efficacy and health care functions of Chinese medicines continues to increase,and the market demand for Chinese medicine continues to grow.Under the dual benefits of policy and market,China’s traditional Chinese medicine industry is booming,and Chinese medicine companies have sprung up.At the same time,subject to fierce market competition and rising cost pressures,the Chinese medicine industry began to enter the era of low profit.In order to survive and grow stronger in the fierce market competition,strengthening cost control has become an inevitable choice for Chinese medicine manufacturers.This paper uses case study method,literature research method and other methods,taking S pharmaceutical company as an example to study the target cost control problem.The thesis consists of seven parts: the first part is the introduction,including the research background,research purpose and significance,literature review and research content,methods and ideas;the second part is the theoretical basis,namely,competitive strategy theory,budget management theory,cost control theory And the target cost management theory;the third part introduces the basic situation of S pharmaceutical company,the choice of competitive strategy and its impact on cost control;the fourth part analyzes the problems of S pharmaceutical company cost control;the fifth part is for S medicine In the actual situation of the company,from the four aspects of feed-forward,process,feedback and safeguard measures,the three-dimensional construction of the target cost management system suitable for S pharmaceutical companies;the sixth part takes M products as an example to carry out the simulation test and effect evaluation of target cost control;The seventh part is the conclusions and recommendations of the study.The research results show that target cost control can help enterprises reduce costs and increase profits.It is feasible and effective to fully implement target cost control in S Pharmaceutical Company.This paper introduces the design scheme of thetarget cost control system of S Pharmaceutical Company,clarifies the contribution and value of target cost control to Chinese medicine manufacturers,and puts forward some suggestions for the problems in the implementation of target cost control.This paper has certain reference and reference for Chinese traditional medicine enterprises to strengthen cost management.