| Since the beginning of 2020,the epidemic has ravaged the world,which has led people to focus their attention on issues related to life and health,and has also driven the vigorous development of related industries,especially the pharmaceutical industry.However,from the economic data of the pharmaceutical industry in recent years,it can be seen that the development speed of the pharmaceutical industry has slowed down,and the fierce competition among enterprises in the pharmaceutical industry is constantly intensifying.They are all undergoing a difficult process of transforming into multi industry chain pharmaceutical enterprises.If a scientific and reasonable value chain cost management model is not established during the transformation process,problems such as unreasonable cost investment and resource allocation,poor economic benefits,etc.will become prominent.This article first introduces the background and significance of the topic,then analyzes the relevant theories of the value chain.The article uses data analysis to demonstrate the current status,problems and courses of cost management in M Company.Based on the analysis of the value chain,the article analyzes the internal,external,and auxiliary activity value chain cost management,identifies problems,and conducts a comprehensive evaluation of cost management.Based on this,optimization suggestions are designed for the following sections.From the perspective of M Biomedical Company,this article comprehensively considers the actual needs of the enterprise,establishes a scientific cost management concept,and creates a good cost management environment;Provide a favorable environment and necessary resources for cost control work in enterprises,improve the cost management model,optimize corresponding systems,and effectively improve the cost control level of pharmaceutical industry enterprises through this method. |