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从当前我国医药企业现实角度看,成本管理工作还相当薄弱,如成本管理基础不健全、成本管理意识不强、目标成本与成本定额不科学、成本管理体系不完整等。医药企业应从实现社会效益与经济效益并重的目标出发,立足于目标成本管理,控制药品成本,以切实降低终端售价,以提升企业竞争力,满足人民群众的现实需要。
From the current reality of Chinese pharmaceutical enterprises, the cost management work is still quite weak. For example, the foundation of cost management is not perfect, the cost management awareness is not strong, the target cost and cost are not scientifically defined, and the cost management system is incomplete. Based on the target cost management and the control of drug costs, pharmaceutical enterprises should start from the goal of equal social and economic benefits, effectively reduce the terminal selling price so as to enhance the competitiveness of enterprises and satisfy the real needs of the masses of the people.