论文部分内容阅读
我国化学制药企业之间的竞争非常激烈,化学制药企业要想在激烈的市场竞争中占有一席之地,就必须加强企业的成本控制。本文选取了深市和沪市一级行业分类为“化学制药”的54家上市公司作为样本,通过成本构成分析,分别从采购、生产和销售环节分析了成本控制的重点,以期促进我国化学制药企业成本控制水平的提高。
The competition between Chinese chemical pharmacy enterprises is very fierce. If chemical pharmacy companies want to occupy a place in the fierce market competition, they must strengthen the cost control of enterprises. In this paper, 54 listed companies with the industry classification of “Shanghai Pharmaceuticals” at the level of Shenzhen and Shanghai are selected as samples. The cost control analysis focuses on the cost control from the aspects of purchasing, production and sales so as to promote our country Chemical pharmaceutical companies to improve the level of cost control.