长春新瑞药业各环节成本控制探究,硕士论文.docx

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1、长春新瑞药业各环节成本控制探究,硕士论文本篇论文目录导航：【】【】【】【】【】 长春新瑞药业各环节成本控制探究【】 财务会计硕士论文:长春新瑞药业成本控制研究 摘 要 近年来,随着我们国家国民健康意识的加强、老龄化速度的加快,促使人们对药品的需求不断增大,促使我们国家的医药制造企业得到迅速发展.随着国家对市场经济的有序调整,民营资本开场允许进入药品的监管、研发、销售、生产等各个领域.与公有制医药企业相比,民营非公有制医药企业具有协调成本低、资金流充裕、生产规模小、易于决策等显著特点,这些特点可使其灵敏而快速地应对市场变动,但是随着市场竞争日益加剧、原材料价格上涨、人工成本提高等不利因素,怎样将

2、企业做大、做强并得到可持续发展,是每一个制药企业十分是民营非公有制制药企业现前阶段所要面临的严峻问题与挑战,鉴于此,加强成本控制、严格成本管理是有效解决上述问题的途径之一. 长春新瑞制药有限公司位于吉林省长春市高新技术产业开发区,是省内集生化药物、特色中药品种的经营与生产为一体的创新型当代化民营非公有制制药企业.公司拥有国内一流的生产设备和质检仪器,拥有通过国家 GMP 认证的冻干粉针剂、片剂、硬胶囊剂、颗粒剂、口服液生产车间,以及中药当代化提取车间和生物化学提取车间.公司建立了完备的质量保证体系,设有品管部,下设 QA 部和 QC 部,装备了高效液相、气相色谱、紫外等先进仪器设备.研发中心设

3、立中药当代化、生物化学、西药新制剂研究室、质量标准研究室.公司一直以发展特色品种的中药、生化药为发展方向,以抗肿瘤、心脑血管等治疗领域为主,牵涉抗生素类、消炎镇痛类、胃肠消化类、止咳平喘类、妇科儿科类、不孕不育等治疗领域的药品研发生产与销售,现有生产品种 50 余种.作为一家中小型民营非公有制制药企业,面对现前阶段剧烈的市场竞争环境,若想在药操行业中市场中拥有足够多的份额,就要严格把控企业运行的每个环节,进而有效的控制成本,极大程度的实现药品价值,同时在企业员工方面,要调动其工作积极性和主动性,牢固树立生产成本意识,严格施行全方位的成本管理.通过这样的措施,才能从根本上极大程度的发挥企业的生产

4、潜力,有效提升该企业的整体管理水平,提高该公司的市场竞争力. 本文以成本动因理论、约束理论、基本竞争理论、价值链理论和精益生产理论为理论支撑,从成本控制的涵义、方式方法、原则和程序出发,以长春新瑞药业的成本控制现在状况为切入点,深切进入挖掘新长春瑞药业在各个业务环节中存在的成本控制问题,并选取国内外不同行业、同行业不同规模几家企业作为经历体验借鉴的对象,力求找到解决问题的方式方法,希望能够为民营非公有制制药企业在药品的研发、采购、生产和营销等环节怎样进行有效的成本控制提供借鉴和参考. 本文关键词语:新瑞药业;成本控制;全面质量管理;质量成本 Abstract In recent years,

5、with the improving of national healthy consciousness, the rapidspeed of the aging, it promptes a growing demand for drugs, and makespharmaceutical -manufacturing enterprises of China rapidly develop. Along with theorderly adjustment of national policy on all aspects of the market economy, it beginst

6、o allow private capital into the drug regulation, research and development, sales,production and other fields within the scope of the statutory. Compared with thepublic sector of the pharmaceutical enterprise, on the one hand, the non-public sectorof the pharmaceutical companies have the spcial char

7、acteristic of the low ofcoordinating cost ,the abundant captial,the small of production scale, the easy todecision-making and other significant characteristics, which can make it moreflexible and quick response to market s change, thus the development of thepharmaceutical industry of our country has

8、 made an important contribution, thusproduced great economic and social benefit; On the other hand,with the increasingmarket competition, rising raw material prices, rising labor costs, and so on, how tomake a bigger and stronger and sustainable development, among the domestic andinternational advan

9、ced ranks is a Serious problem and challenge new problem andtest for each pharmaceutical companies facing at present, . Effective control andreduce the cost has become one of the effective ways for enterprises to seek survivaland development. In view of this, strengthen the control and compression o

10、f theproduction cost is one of the effective and sustainable development measures. Changchun Yuanda Olympic Pharmaceutical Co., Ltd. is a unique set ofbiochemical drugs, the management of the characteristics of TCM varieties and production for the integration of innovative modern private non-public

11、sector of thepharmaceutical enterprises in Jilin Province.The company has the domesticfirst-class production equipment and quality inspection equipment, has passed thenational GMP certification of frozen powder injection, tablets, capsules, granules,oral liquid production workshop, and the moderniza

12、tion of traditional Chinesemedicine extraction workshop and biochemistry extraction workshop. The companyhas established a complete quality assurance system, with the quality controldepartment, under the QA and QC department, equipped with high performanceliquid chromatography, gas chromatography, u

13、ltraviolet and other advancedequipment and equipment. R D center set up Chinese medicine modernization,biochemistry, western medicine, the new research laboratory, quality standards. Company has been to the development characteristics of varieties of traditionalChinese medicine, biochemical medicine

14、 direction for the development, mainly inthe field of anti tumor, cardiovascular disease and the treatment, relates to the classof antibiotics, anti-inflammatory drug analgesia, gastrointestinal digestion, coughand asthma, gynecological and pediatric, infertility and other therapeutic areas ofresear

15、ch and development production and sales, the existing production varietiesmore than 50. As a large and medium-sized private pharmaceutical companies, in theface of the present stage facing the fierce competition environment, if you want tohave more than enough market share in the pharmaceutical indu

16、stry ,the enterpriseshould strictly control the each link of the running, so it can effectively control thecost,save unnecessary waste, maximize the value of the realization, whileestablishing the cost of staff awareness, improve the enthusiasm of production, theimplementation of comprehensive cost

17、management. Only in this way can wemaximize the production potential of enterprises, improve the overall costmanagement level, enhance the company s market competitiveness. The survival of pharmaceutical enterprises is closely related to the life of thepeople. The quality and price of the drugs are

18、directly related to the health of thepeople. The long development of pharmaceutical companies is not the cost control. This paper is based on the theory of constraints, the value chain, the theory of costdrivers, the basic competitive theory and the lean production theory. From the costcontrol of th

19、e meaning, method, principle and procedure of of guo ao pharmaceuticalcost control present situation as a starting point for case analysis, dig guo aopharmaceutical in every link of the business cost control existing problems, find away to solve the problem, and at home and abroad in different indus

20、tries, withdifferent size of several enterprises are selected as reference object, hope to smalland medium-sized pharmaceutical enterprises in the four links of the pharmaceuticalresearch and development, procurement, production and marketing links providereference. Key words:Cost Control; Total Qua

21、lity Management; Quality Cost 目 录 论文所运用的研究方式方法主要有文献分析法和案例研究法.同时借助生产理论、约束理论、价值链理论、成本动因理论和竞争战略理论作为理论支撑,对长春新瑞药业成本控制的现在状况进行深层次的分析,进而发现其在成本管理中出现的问题,找到华而不实的原因,并且虚心汲取国内外企业在成本管理方面的优秀经历体验,进而针对性的提出有效解决问题的方案和措施. 1.4 研究内容 本文选取吉林省长春市具有代表性的民营非公有制制药企业-长春新瑞药业作为成本控制研究的对象,本论文研究内容分为五大部分: 幅较长,部分内容省略,具体全文见文末附件 结 论 成本控制问

22、题是公司管理的长久课题.在整个研究的经过中长春新瑞药业出现采购效率低下、对成本无效控制、生产成本控制过于形式化、营销机制的形同虚设等问题,在汲取不同的行业及同行业中不同规模的企业关于对成本控制的成功经历体验基础上所得出下面结论: 论文是幅的局限,所以论文对成本控制相关的理论归纳不够完善,对该医药企业的研发、釆购、生产和销售四环节的成本控制分析的不够深切进入. 致 谢 在论文即将付梓之际,才顿感光阴的悄然而逝.回顾两年的研究生学习生涯,收获颇多.研究生的学习,带给我的不仅仅仅是对专业知识的稳固,更多的是对人生的领悟和考虑! 首先十分感谢我的导师.论文从选题、提纲凝练、撰写、修改、定稿,每个环节都

23、是在教师的精心指导下认真完成.他严谨的治学态度、渊博的学识、高屋建瓴的学术思想和坦荡正直的品格是我作为学生收获的最大财富,使我受益终身,在这里向我尊敬爱戴的毛教师表示衷心的感谢! 其次要感谢会计系的各位教师,在这两年的学习中,没有他们的支持和对论文撰写的严格要求,答辩就无法顺利完成. 再次要感谢各位帮助过我的同学们. 以下为参考文献 1 Song.Manufacturing cost estimation for PCB assembly: Anactivity-basedapproach .International Journal of Production Economic, 1995(

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