本文選題：醫(yī)藥行業(yè)　切入點(diǎn)：成本控制　出處：《哈爾濱商業(yè)大學(xué)》2017年碩士論文

【摘要】：在我國經(jīng)濟(jì)發(fā)展越來越快的今天,百姓對健康問題的關(guān)注度也開始逐年增加,所以醫(yī)藥行業(yè)的發(fā)展速度也越來越快。在發(fā)展如此迅速的環(huán)境下,醫(yī)藥行業(yè)的競爭也越來越激烈,醫(yī)藥企業(yè)為了在市場競爭中擁有一席之地,成本控制就成為了各個醫(yī)藥企業(yè)所關(guān)注的問題。如果藥品成本較高,雖然保證了藥品質(zhì)量,但會對企業(yè)的市場競爭力產(chǎn)生影響,直接影響企業(yè)在營業(yè)收入及發(fā)展前景。如果無限制的對藥品進(jìn)行成本控制,雖然會使銷售量有所提升,但結(jié)果是導(dǎo)致藥品的質(zhì)量下降,對百姓的生命健康產(chǎn)生威脅,這是有違職業(yè)道德的行為。所以如果能夠在使質(zhì)量不下降的情況降低成本,提升企業(yè)的市場競爭力,成為了醫(yī)藥行業(yè)企業(yè)的重中之重。將加強(qiáng)成本控制作為研究內(nèi)容,以T藥業(yè)股份有限公司為研究對象,研究了醫(yī)藥行業(yè)企業(yè)如何進(jìn)行有效的成本控制,提升企業(yè)的盈利能力,幫助企業(yè)穩(wěn)定發(fā)展。應(yīng)用文獻(xiàn)分析法對國內(nèi)外的文獻(xiàn)進(jìn)行了梳理與分析,闡述了成本控制涵義、方法、原則、程序,以約束理論、價值鏈理論、成本動因理論和基本競爭戰(zhàn)略理論為支撐。在理論的基礎(chǔ)上,應(yīng)用了調(diào)查研究法分析了醫(yī)藥行業(yè)整體成本較高的現(xiàn)狀,并列舉出了三個在成本控制方面實施的比較優(yōu)秀的醫(yī)藥行業(yè)企業(yè);同時T藥業(yè)股份有限公司存在成本控制失靈、庫存成本過高、成本控制的戰(zhàn)略意識不強(qiáng)這三個問題,通過前文對成本控制的分析與優(yōu)秀的醫(yī)藥行業(yè)企業(yè)的借鑒,提出了三個改進(jìn)T藥業(yè)股份有限公司問題的相應(yīng)對策。最后提出結(jié)論與展望,總結(jié)對醫(yī)藥行業(yè)企業(yè)成本控制的優(yōu)化并提出不足及對未來的展望。
[Abstract]:Today, when China's economy is developing more and more rapidly, people's attention to health problems is beginning to increase year by year, so the development of the pharmaceutical industry is also getting faster and faster. Under such a rapid development environment, the competition in the pharmaceutical industry is becoming more and more fierce. In order to have a place in the market competition, cost control has become the concern of all pharmaceutical enterprises. If the cost of drugs is high, it can ensure the quality of drugs, but it will have an impact on the market competitiveness of the enterprises. Direct impact on the business income and development prospects of enterprises. If the cost of drugs is controlled without restrictions, although the sales volume will be increased, the result will be a decline in the quality of medicines and a threat to the lives and health of the people. This is unethical behavior. Therefore, if we can reduce the cost and enhance the market competitiveness of the enterprises without lowering the quality, it becomes the top priority of the pharmaceutical industry enterprises. We should strengthen the cost control as the research content. Taking T Pharmaceutical Co., Ltd. as the research object, this paper studies how to carry out effective cost control and enhance the profitability of pharmaceutical enterprises. This paper analyzes the literature at home and abroad, expounds the meaning, method, principle and procedure of cost control, and applies the theory of constraint and value chain to help the stable development of enterprises. Based on the cost driver theory and the basic competitive strategy theory, this paper applies the investigation and research method to analyze the current situation of the higher overall cost in the pharmaceutical industry. At the same time, T Pharmaceutical Co., Ltd. has three problems, such as the failure of cost control, the high inventory cost, and the low strategic consciousness of cost control. Based on the analysis of cost control and the reference of excellent pharmaceutical enterprises, this paper puts forward three countermeasures to improve the problems of T Pharmaceutical Co., Ltd. Finally, the conclusion and prospect are put forward. This paper summarizes the optimization of cost control in pharmaceutical industry and puts forward the shortcomings and prospects for the future.
【學(xué)位授予單位】：哈爾濱商業(yè)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F426.72;F406.72

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