摘要
基于制药市场竞争日益激烈的背景下,制药企业要想在市场竞争当中保持自身的优势,则需要加强对企业运营成本的控制与管理。只有不断强化成本控制,才能够保证制药企业在市场竞争当中立于不败。但是,制药企业在实际的成本控制当中仍然存在诸多缺陷与不足,严重影响着制药企业成本控制工作的开展。本文主要对制药企业成本控制存在的问题进行论述,并根据其出现的问题,提出了合理化的对策,进而促进制药企业成本控制工作的顺利开展。
Under the background of increasingly fierce competition in the pharmaceutical market, if pharmaceutical enterprises want to maintain their own advantages in the market competition, they need to strengthen the control and management of their operating costs. Only by continuously strengthening cost control can pharmaceutical enterprises be guaranteed to remain invincible in the market competition. However, there are still many defects and deficiencies in the actual cost control of pharmaceutical enterprises, which seriously affects the development of the cost control work of pharmaceutical enterprises. This paper mainly discusses the problems existing in the cost control of pharmaceutical enterprises, and puts forward reasonable countermeasures to solve the problems, so as to promote the smooth development work of the cost control of pharmaceutical enterprises.
引文
[1]张梦颖.企业环境成本控制中常见问题及对策研究[J].时代金融,2017(20):164+166.
[2]裴燕,张原.企业成本控制中常见的问题与对策分析[J].财会学习,2016(12):89+91.
[3]康菲,卢慧,孙祎.企业成本控制中常见的问题及对策[J].科技风,2015:(19):250.
[4]李桓.试论企业成本控制中常见的问题及对策[J].黑龙江科技信息,2015:(23):298.