Application Research Of HSC Pharmaceutical Cost Control Based On Amoeba Business Model

HSC Pharmaceutical is an integrated enterprise specializing in the production and sales of lozenges in Jiangxi Province.At present,although a relatively scientific and mature control system has been established,the current cost control mode lags behind in the process of the reform and rapid development of state-owned enterprises,and there are still some urgent problems to be solved,which need to be continuously optimized and improved.Based on this,this thesis takes HSC Pharmaceutical as an example,combined with the current situation of enterprise cost control,studies the existing problems of cost control,and through the introduction of Amoeba business model,to provide theoretical and practical support for enterprises in the process of implementing low-cost strategy.The relevant study conclusions are summarized as follows:First of all,adopt the questionnaire survey method,the case analysis method and the data analysis method,through the investigation of the current situation of cost control of HSC pharmaceutical industry,the problems in cost control are found:high cost of cross-departmental communication,lack of precision and comprehensiveness of cost information,lack of scientific accounting methods,unclear accounting objects,missing documents and inaccurate data.The main reasons for the cost control problem of patients in HSC pharmaceutical industry are:unreasonable organizational structure system,the internal transaction system based on the transmission of value between different departments has not been built,the cost accounting system is not perfect,and the performance appraisal system of scientific cost management has not been constructed.Secondly,complete the design of HSC company cost control scheme based on amoeba model.Build amoeba business model through the construction of organizational system,the setting of business objectives,the establishment of internal transaction system and independent accounting mode;the organization of amoeba,the specific setting of amoeba business objectives,amoeba business accounting gradually promote the application of amoeba business model in HSC Company;and the performance evaluation system of cost management based on amoeba is established.Finally,the application of Amoeba business model in HSC company can evaluate and summarize the effect of the company,which can prove that Amoeba business model is systematic and operable,and on this basis,the implementation of safeguard measures are put forward.So as to effectively reduce the company’s production costs,for the industry introduction of ameba business model to provide reference.