| With the continuous promotion of the "Health China 2030" strategy and the reform of the pharmaceutical and health system,the development of the pharmaceutical retail industry has continued to take a new step.At the same time,the innovation of the "Internet+Drug" retailing model of pharmaceutical retailing,an important service for the people,has brought a huge impact on the traditional pharmaceutical retail industry.Due to the changing market environment,the inherent cost control and development strategies of enterprises are facing serious challenges,and how to occupy a place in this fierce market competition requires enterprises to focus on cost management from a strategic perspective.Based on this,this paper takes A pharmaceutical retail enterprise as the research object and studies the specific situation of strategic cost management of this enterprise.The first part of the paper firstly introduces the research background and significance of this paper,summarises the research status of the existing relevant literature at home and abroad,and describes the research methodology involved in this paper and the basic framework of the paper;the second part expounds the relevant concepts and theoretical basis of strategic cost management,which provides the theoretical basis for the case study of this paper;the third part gives a brief introduction to the basic situation of the case company,and adopts the Sanker model In the fourth part,on the basis of the in-depth analysis in the previous chapter,three problems in the strategic cost management of the case company are identified;in the fifth part,corresponding suggestions for optimisation are put forward in response to the problems in the strategic cost management of the case company.This paper analyzes the application case of strategic cost management of A pharmaceutical retailer in order to expect to provide some countermeasures and experiences for strategic cost management in the same industry. |
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