会计学院知识库

随着全球经济增长速度减缓，国际间贸易摩擦不断升级，国内经济压力也不断增大，行业竞争压力加剧，中成药制药企业尤为突出，进行成本控制与优化势在必行。同时，2019年以来疫情肆虐，全球人民遭受疾病侵袭，中成药作为民族制药支柱产业起到了不容忽视的作用。振兴民族产业，推动制药行业发展不仅有助于维持社会稳定、加速经济复苏、提高医疗水平、增强民生保障，同时还能树立我国的国际形象、增强对突发疾病安全事件的防御力。所以国家加大对中成药制药行业的政策支持，但制药企业仍面临着许多的压力与挑战。随着市场经济的进一步完善，竞争对手摩拳擦掌，替代品层出不穷，竞争压力加剧，即使国家进行一系列政策支持，中成药制药企业还是面临市场竞争对手威胁、研发投入不足、成本居高不下等问题。所以进行成本控制与优化研究，提高资源利用效率，加大企业研发投入，不断研发新产品，拓展新的盈利产品，加强企业的核心竞争力，在降低企业成本的同时实现增加企业市场价值的目的，才能保证企业在激烈的竞争环境中脱颖而出。 本文基于价值链理论结合我国市场的实际情况，运用案例分析法选取佛慈制药为研究对象，深入了解佛慈制药目前采用的成本核算及控制方法，分析现有成本管理方法存在的问题及原因，并尝试运用价值链相关理论结合企业现有的成本控制方法，探索出适合中成药制药企业进行成本控制与优化的方案。全文展开分析了佛慈制药的各个价值链环节，明确每条价值链的活动内容及需要进一步优化之处。在传统控制方法日渐式微的情况下，探索将价值链成本控制方法应用于佛慈制药的优势，提出价值链成本控制与优化的建议，使佛慈制药能更为准确的把握各价值链环节成本信息，实时更新成本数据，修正成本控制方案，优化成本投放，增加投入产出比，降低企业的经营成本，在增加企业利润空间的基础上增强市场竞争力。最后得出结论：企业应注重内外部价值链环节，同时进行成本控制与优化，从而达到价值创造的目的。期望通过本文的研究为其他中成药制药企业提供成本控制与优化的新思路，增添理论依据和实践经验。

With global economic growth slowing down, international trade frictions escalating and domestic economic pressures increasing, the pressure of competition in the industry has intensified, with proprietary Chinese medicine pharmaceutical companies in particular standing out and cost control and optimisation being imperative. At the same time, the epidemic has been raging since 2019 and people around the world are suffering from diseases. Revitalising the national industry and promoting the development of the pharmaceutical industry will not only help maintain social stability, accelerate economic recovery, improve medical standards and enhance livelihood protection, but also build up our country's international image and strengthen our defence against sudden disease safety incidents. Therefore, the state has increased its policy support for the proprietary Chinese medicine pharmaceutical industry, but pharmaceutical companies are still facing many pressures and challenges. With the further improvement of the market economy, competitors' fists are rubbing together, substitutes are emerging, and competition pressure is intensifying. Even with a series of policy support from the state, pCm pharmaceutical companies are still facing the threat of market competitors, insufficient investment in R&D, and high costs. Therefore, cost control and optimization research, improve resource utilization efficiency, increase enterprise R&D investment, continuously develop new products, expand new profitable products, strengthen the core competitiveness of enterprises, and achieve the purpose of increasing enterprise market value while reducing enterprise costs, in order to ensure that enterprises stand out in the fierce competitive environment. Based on the value chain theory and the actual situation of China's market, this paper uses the case study method to select Foci Pharmaceutical as the research object, to gain an in-depth understanding of the cost accounting and control methods currently adopted by Foci Pharmaceutical, to analyse the problems and causes of the existing cost management methods, and to try to apply the relevant theory of the value chain combined with the existing cost control methods of the enterprise to explore a suitable cost control and optimization of the proprietary Chinese medicine pharmaceutical enterprises. The paper presents an analysis of the problems and causes of existing cost management methods. The paper analyses the various value chains of Fo-Chi Pharmaceuticals and identifies the activities of each value chain and the areas for further optimisation. The paper explores the advantages of applying the value chain cost control method to Fotex Pharmaceuticals in the context of the declining traditional control methods, and proposes recommendations for value chain cost control and optimisation, so that Fotex Pharmaceuticals can more accurately grasp the cost information of each value chain link, update cost data in real time, revise cost control solutions, optimise cost placement, increase the input-output ratio, reduce the operating costs of the enterprise, and increase the profit margin of the enterprise while enhancing market competitiveness. The company can enhance its market competitiveness on the basis of increased profitability. Finally, it is concluded that enterprises should focus on internal and external value chain links, and at the same time carry out cost control and optimisation, so as to achieve the purpose of value creation. It is expected that the research in this paper will provide new ideas for cost control and optimisation for other proprietary Chinese medicine pharmaceutical enterprises, adding theoretical basis and practical experience.