The Application Design Of Activity-based Costing In Z Pharmaceutical Enterprise

Currently,China's characteristic socialism has entered a new era.Pursuing a sense of attainment,happiness and security is an inevitable result of people's yearning for a better life nowadays.However,it is still common that it is difficult and expensive to see a doctor.The main reason is that the price of medicine and the cost of examination are both very expensive.Therefore,the state's emphasis on the overall pharmaceutical industry has also been further enhanced.As for the price of drugs,the government has taken such actions as price limit and centralized bidding and purchasing,and has adopted stricter requirements on the quality and registration of drugs.It has even adopted the policy of "4+7 mass purchasing" to achieve the goal of drug price reduction.Meanwhile,the market competition is also fierce increasingly,the cost of traditional Chinese medicine is also increasing constantly,many factors keep the profit space of enterprises being compressed,and some products cannot even profit.Therefore,pharmaceutical enterprises need to pay more attention to the management of their internal costs,take further effective measures to control costs in the production process,and fully tap their own production potential so as to consolidate the market competitiveness of existing drugs.Z pharmaceutical enterprise is a medium-sized manufacturer of traditional Chinese medicine products.Its production technology and equipment are in a leading position in the industry.However,with the continuous improvement of production technology and the wide application of modern equipment,the product cost structure of Z has also undergone new changes,and the proportion of indirect costs in the total cost of products is increasing gradually.If the traditional cost accounting method of distributing the indirect costs of production according to the total work hours of the product is still adopted,it can no longer provide this enterprise with accurate product cost data,and it can not meet the management needs of Z pharmaceutical enterprises in reducing costs and making up for deficiencies.By means of understanding and analyzing the basic situation of Z pharmaceutical enterprise,the thesis takes this enterprise as the research background,discovers some problems in the product cost accounting method of it and at the same time,it analyzes the feasibility of company using activity-based costing to carry out cost accounting.According to the production situation of Z pharmaceutical enterprise,the thesis designs the application scheme of activity-based costing,and selects the relevant cost data of three typical products of Z,and calculates the product cost of application of activity-based costing in Z.The thesis compares and analyzes the product cost data calculated by activity-based costing and traditional cost method,and verifies the advantage of activity-based costing applied by Z pharmaceutical enterprise in calculating the production cost of products.Finally,the thesis also makes an in-depth study on the expected effect of the application of activity-based costing in the enterprises,and provides relevant safeguard measures for it to effectively adopt activity-based costing to better implement them.