| With the development of knowledge age,the traditional physical capital management mode has been unable to adapt to the current technological development of pharmaceutical enterprises.As an innovation field of management accounting,intellectual capital is the key factor to help pharmaceutical enterprises to stabilize their market position and achieve their business objectives.In the traditional management accounting,there is no quantitative research on the management effect of "intellectual capital",while the theory of intellectual capital accounting holds that "intellectual capital" can reflect the management level by materializing or quantifying it as intellectual assets or financial indicators,such as the number of patents,output rate,etc.The analysis of the effect of intellectual capital management is helpful to the rational allocation of resources,the improvement of market share and the promotion of enterprise value creation.Therefore,from the perspective of value chain,this paper studies the management effect of intellectual capital of Zhongsheng pharmaceutical industry:under the links of talent introduction,production and operation,R&D innovation and product sales in the value chain,through the comparative analysis of the average value of intellectual capital decomposition indicators of the same industry and similar scale pharmaceutical enterprises,the management effect of the intellectual capital of Zhongsheng pharmaceutical industry in organization,implementation and decision-making is improved We should study and put forward the corresponding optimization management suggestions,so as to improve the ability of intellectual capital to create valueThis paper is divided into the following six parts:the first chapter is the introduction,which mainly introduces the research background and significance,the research status and research methods at home and abroad;the second chapter is the definition of related concepts and theoretical overview,which introduces the relationship between intellectual capital,intellectual capital and value chain,as well as the related theories of intellectual capital management,providing theoretical basis for the subsequent analysis;the third chapter is the case introduction,which introduces The development of Zhongsheng pharmaceutical industry,the internal and external value chain as well as the management status of Zhongsheng human capital,innovation capital,process capital and customer capital,calculate the value-added efficiency of intellectual capital through the traditional value-added coefficient method of intellectual capital,and analyze the shortcomings of the value-added coefficient method of intellectual capital;the fourth chapter is the research on the effect of intellectual capital management of Zhongsheng pharmaceutical industry.Under the various links of talent introduction,production management process,R&D innovation and product sales of Zhongsheng pharmaceutical value chain,through the combination of DuPont analysis model and intellectual capital value-added coefficient method,the intellectual capital index decomposition model is constructed,and compared with the management index mean of five comparable objects,to study the organization,implementation and decision-making of intellectual capital of Zhongsheng pharmaceutical industry The fifth chapter is the enlightenment and suggestion of the case,which provides the practical guidance for the intellectual capital management under the modern enterprise management accounting through the case study of this paper,and puts forward the optimization suggestions for the intellectual capital management of Zhongsheng pharmaceutical industry from the perspective of value chain,so as to enhance the competitiveness of development;finally,the conclusion of this paper summarizes the case of the intellectual capital management effect of Zhongsheng pharmaceutical industry,to provide a broader research direction for the future. |
