摘 要医药行业作为国民健康的重要产业，对保护和增进人民健康、提高生活质量以及促进经济发展和社会进步起到了积极的“保驾护航作用”。随着近年来我国经济发展、人民的生活水平不断提高和医疗改革的深化，人民对美好生活向往和健康需要日益增长，医药制造业开始发展壮大。然而，一部分中医药企业运营成本始终居高不下，成为制约发展的关键因素之一。嘉应制药为广东省中小型制药企业，每年的运营成本高。本文采用文献研究及调查研究法对嘉应制药运营成本管理予以研究，明确了运营成本管理的定义、内容和主要制约因素，对嘉应制药运营成本构成、预算管理、员工构成、成本控制方式方法及生产工艺等方面进行了分析，发现企业运营成本分配不合理、对成本预算执行松散、管理观念比较落后、管理方式方法单一和生产工艺不够先进等问题。针对以上这些问题，提出了一些具体的改进措施：合理配置资源、完善管理组织架构、加强员工成本管理观念、丰富方式方法和提升车间生产工艺，帮助企业降低运营成本，提高其经济效益。关键词：制药企业 成本管理 运营成本 Abstract As an important industry of nation health, the pharmaceutical industry has played a positive "escort role" in protecting and improving people's health, improving the quality of life and promoting economic development and social progress. With the economic development of our country, the continuous improvement of people's living standards and the deepening of medical reform in recent years, the people's yearning for a better life and the need for health are increasing day by day, and the pharmaceutical manufacturing industry has begun to develop and grow. However, the operating costs of some traditional Chinese medicine enterprises have always been high, which has become one of the key factors restricting the development. Jiaying Pharmaceutical is a small and medium-sized pharmaceutical enterprise in Guangdong Province, and its operating cost is high every year. In this paper, the operating cost management of Jiaying Pharmaceutical is studied by m...
