市场竞争机制下,我国医药生产企业开始在兼顾医药质量的同时更加注重企业核心效益——经济利益,这是企业发展的基本动力和目标,药品的利润直接影响到企业的盈利,但就我国目前大多数医药生产企业的经营状况而言,对其目标成本的管控仍旧欠缺力度,本文就此进行简要分析。 Under the market competition mechanism, Chinese pharmaceutical manufacturers begin to pay more attention to the core benefit of the enterprise - economic interests, which is the basic motive force and target of the enterprise development. The profit of the drug directly affects the profitability of the enterprise. However, Most pharmaceutical manufacturers in terms of operating conditions, the target cost control is still lack of strength, this article a brief analysis.