In our daily study, work and life, everyone has tried to write a paper. A thesis is an article to discuss or study a problem. So, have you understood this paper? The following is my research paper on cost control of small and medium-sized pharmaceutical enterprises for reference only. Welcome to reading.
Compared with large enterprises, small and medium-sized enterprises have the advantages of being sensitive to the market, more flexible in management decision-making, strong in internal execution, and able to quickly coordinate internal resources of enterprises and maximize benefits. But its disadvantage lies in management, which mainly depends on the personal ability of managers, and pays more attention to the output and revenue of enterprises rather than cost control.
Keywords: cost control; Small and medium-sized enterprises; Chinese medicine pharmacy;
The new Good Manufacturing Practice (GMP) has been implemented for several years. GMP (Good GMP(goodmaningpractices) is a set of mandatory standards applicable to medicine, food and other industries, which requires enterprises to meet the hygienic quality requirements of relevant national laws and regulations in terms of raw materials, facilities, personnel, production technology, packaging and transportation, and quality standards, and form a set of operational norms. Although the standards and requirements of the pharmaceutical industry are constantly improving, it is still difficult to manage and control the cost process by using traditional cost control methods in most pharmaceutical enterprises in China.
First, the pharmaceutical enterprises production cost control status and problem analysis
(A) the cost accounting method is one-sided and the performance appraisal is inaccurate. Although drug production is more transparent and traceable, most small and medium-sized enterprises do not make good use of the impact of this policy on production when accounting for product costs. In cost accounting, they still adopt the traditional cost accounting method, and directly allocate manufacturing expenses according to product variety or output. This kind of cost accounting method is rough, not closely integrated with pharmaceutical process, and can not fully reflect the cost and efficiency of each link, which makes the cost. Secondly, compared with cost control, small and medium-sized pharmaceutical enterprises pay more attention to the output and income of enterprises, and employee assessment is mostly directly linked to output, rarely linked to quality, so performance assessment is inaccurate and cost control is difficult to implement.
(2) Do not pay attention to the procurement and storage of materials, and the contract signing is not standardized. Due to the particularity of Chinese medicine industry, most of its raw materials are purchased by farmers or self-employed. Affected by natural factors such as climate, the price of raw materials fluctuates greatly, which has a great impact on the cost. Because raw materials are the main components of the cost of traditional Chinese medicine products, the purchasing process of raw materials has not been paid enough attention, and the contract signing process has not been well implemented, which leads to the fluctuation of the purchasing unit price and the great influence of the quality of medicinal materials on the cost. In terms of raw material storage, it is difficult for most small and medium-sized pharmaceutical companies to achieve standardized storage, that is, the storage conditions (including temperature and humidity) are not well controlled. Under the condition that a large number of raw materials are purchased and cannot be put into production in a short time, raw materials are easy to deteriorate, resulting in related losses.
(3) Employees' cost awareness is weak, and enterprise information construction is insufficient. At present, the employees of most pharmaceutical enterprises, especially the front-line employees in the production department, lack the awareness of cost management. At the same time, because small and medium-sized pharmaceutical enterprises do not attach importance to information construction, it is difficult for grass-roots employees to obtain information, the details of production processes are not taken seriously, and information between departments cannot be shared, making it difficult to achieve two-way communication of information. With the continuous introduction of the national policy on Chinese medicine enterprises, the regulatory requirements and efforts for the pharmaceutical industry are gradually strengthened. With the continuous implementation of GMP policy, in order to achieve more transparency in drug production, pharmaceutical companies generally establish production process systems. The traceability of listed drugs, the fixation of drug production technology and production technology also provide ideas for enterprises to control and calculate costs. On the basis of implementing GMP policy, we can make full use of production technology and flow, improve cost accounting methods and strengthen cost control.
Second, enterprise production cost control methods and improvement measures
(1) Refine product cost accounting and improve cost control assessment. First of all, the main technological process of traditional Chinese medicine production is fixed, and the main steps include pretreatment, alcohol extraction, liquid preparation, filling and packaging. If a calculation of material balance rate is added in each link, the input-output ratio of each batch of products in each link can be calculated. The calculation of this ratio also makes the internal standard cost card of the enterprise compare with the competitors in the same industry. The calculation of material balance rate should be decomposed into each team, and the accounting ledger of each team should be established. Each team should be responsible for the balance rate of each link of the production line. On the one hand, it can be well compared with the standard cost card to find out the reasons for the differences and find solutions. On the other hand, it can also make other departments understand and use relevant information, and production managers can also find out the key points of cost control. Secondly, for the accounting of manufacturing expenses, we can combine the core of activity-based costing, that is, clarify the motivation of activity-based costing and establish an activity-based costing library. Manufacturing costs mainly include indirect costs related to production. It is necessary to combine the production process, sort out the production links and steps, and determine the motivation of the operation. This step should consider whether the operation is reasonable, whether it will increase the product value, eliminate unreasonable operation, and improve the rationality and scientificity of operation. Finally, by refining the cost accounting to each team, the responsibilities of each team and post are clarified, and the assessment points of each team and post are also determined, so as to achieve the purpose of cost control. Cost assessment should not be superficial, but should be implemented in every production link and every post responsibility, so as to raise staff awareness and strengthen cost control.
(2) standardize the procurement and storage of materials and strengthen internal control. Pharmaceutical enterprises, especially small and medium-sized pharmaceutical enterprises, should gradually establish and improve the procurement and storage system of materials. In terms of material procurement, on the one hand, they should establish a contract file registration system, standardize contract management, clarify the purchase price with suppliers in the contract, and reduce the price risk in the procurement process. On the other hand, gradually standardize the procurement process of Chinese herbal medicines and implement the inquiry system to avoid quality problems caused by small suppliers and reduce quality risks in the procurement process. Because the change of temperature and humidity will have an important impact on the quality and weight of Chinese herbal medicines during the storage of materials, it is necessary not only to set up a special material warehouse, but also to realize the storage conditions of constant temperature and humidity in the warehouse, so as to standardize the storage of Chinese herbal medicines, reduce the deterioration and damage of Chinese herbal medicines caused by changes in climate and storage environment, and reduce the loss of material management. Strengthening and perfecting internal control can improve the operational efficiency of enterprises and reduce the risk of fraud. In the process of purchasing materials, pharmaceutical enterprises should speed up the implementation of contract management system to make the procurement process more standardized and further improve the efficiency of the procurement process. In terms of material storage, we should gradually improve the standardized process of material storage, strengthen internal control, and reduce the losses caused by material deterioration or fraud, thus reducing the cost of enterprises.
(3) Establish information sharing and enhance the cost awareness of all employees. The use of information plays an increasingly important role in cost accounting and cost control. The input-output ratio of raw materials is calculated by the production department, ministry of materials and equipment and the finance department respectively, and there is a lack of information between them, so they cannot enjoy * * *, and the cost control is at a loss. Realizing information exchange and sharing has become the breakthrough point of cost control in pharmaceutical enterprises. Informatization construction depends on information system. Many people mistakenly think that it is computer programming or hardware facilities such as servers, but it is not. The core of information system construction is still the combing and implementation of the enterprise's own information process. On the basis of the production process, the information of each production link is recorded in relevant documents and tables, such as purchasing information, material warehousing information, feeding information records, etc. For small and medium-sized enterprises, if they don't invest in information hardware facilities, they can share information by transferring text forms between posts and departments.
Third, summary.
To sum up, for the cost control of small and medium-sized enterprises, we should make full use of existing resources and attach importance to the basic information of all aspects of production. On the one hand, we should improve the method of cost accounting, refine the cost accounting to the team cost accounting, and strengthen the assessment of cost accounting. On the other hand, enterprises should share information among departments, strengthen the construction of internal control system, and combine cost control with GMP norms of pharmaceutical enterprises. In addition, in order to reduce enterprise costs, pharmaceutical enterprises should also consider the logistics and transportation costs of enterprises and the management of receivables collection, and implement the relevant system construction. Cost control is not the work of a single department, but requires unified coordination and management at the company level, and requires the active participation of every employee and department.
Four. refer to
[1] Ouyang Qing, Yang Xiongsheng. Cost Accounting (2nd Edition) [M]. Capital university of economics and business Publishing House, 2008.
[2] Wang Xianfu. Research on the application of activity-based costing in manufacturing enterprises [J]. Management personnel (1 1):2 17.
[3] Cheng Xiaoyu. Current situation of cost control in pharmaceutical manufacturing enterprises and optimization strategies [J]. Accounting Learning, 2016 (11):136-136.
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