摘 要在经济日新月异发展的今天，医药制造行业随着国民生活水平的提高其需求也在日益增长。基于此发展新常态下的中药产业自然也应当顺应国情，逐渐转换其粗放传统的发展方向进而转型为注重以科学理论为支撑的创新集约型，同时注重提高中药行业的自主研发创新能力。广东太安堂是一家集中医药研发、生产、销售于一体的国家高新技术上市公司。本文首先对广东太安堂公司的现状进行分析，如通过存货成本分析、成本费用利润率分析、研发支出分析，从相关的指标及政策中获取此公司目前成本控制的现状；继而从现状出发关注该公司于成本控制和管理方面的不足，较为突出的有库存成本过高、自主研发投入不足、传统药材效益低、销售成本高居不下等问题。最后，根据对应的问题对太安堂提出相关的成本控制与管理对策，如优化库存成本、优化销售成本、优化研发成本、强化不同产品成本控制意识等，从而帮助太安堂更好的对企业成本进行合理的控制与管理。同时，针对当前形势，根据企业需要从成本控制要义、方法和程序出发，希望能够促进中医药制药企业的健康发展，营造一个更加积极的氛围。关键词：成本控制 成本管理 中医药行业AbstractWith the rapid development of the economy today, the demand for the pharmaceutical manufacturing industry is also increasing as the national living standards improve. Based on this, the traditional Chinese medicine industry under the new normal development should naturally adapt to the national conditions, gradually change its extensive and traditional development direction, and then transform to an innovation-intensive type supported by scientific theories, and at the same time pay attention to improving the independent R&D and innovation ability of the traditional Chinese medicine industry. Guangdong Taiantang is a national high-tech listed company which focuses on the research and development, production and sales of medicine. This paper firstly analyzes the current situation of Guangdong Taiantang Company, such as through inventory cost analysis, cost expense profit rate analysis, R & D expenditure a...
