摘 要伴随着我国的经济增长，近年来制药企业的的经营环境的变化也翻天覆地，因此制药企业的发展前景危机重重。制药原材料的价格不断上涨，制药企业想要在新形势下有立足之地，应当在激烈的竞争中开展生产成本优势。然而，我国大多企业生产成本控制模式仍然比较传统，观念和措施落后，如通过简单的减薪、裁员等方法降低开销，这样的生产控制水平跟不上经济发展的脚步，长期如此企业在多变的经营环境下无法应对。所以要加强制药企业的生产成本控制，使企业的经济效益得到提高、发展趋向稳步。香雪制药公司作为一家制药企业，企业近几年发展状况不错，本文以该公司作为研究对象进行分析。通过分析香雪制药的生产成本构成及生产成本差异，发现香雪制药存在材料采购成本过高、原材料库存管理落后、生产员工的薪酬体系不完善、缺乏合理的成本预算等问题，提出加强对采购部门的监管力度，建立完善库存管理制度，加强建设企业文化及优化薪酬体系提高生产积极性，加强对生产设备的维护，完善生产成本预测等对策。关键词：生产成本 制造费用 香雪制药AbstractAlong With the economic growth of our country, the change of the operating environment of pharmaceutical enterprises has been tremendous in recent years, so the development prospect of pharmaceutical enterprises is in crisis. As the price of pharmaceutical raw materials keeps rising, pharmaceutical enterprises should develop production cost advantage in the fierce competition if they want to have a foothold in the new situation. However, the production cost control mode of most enterprises in our country is still relatively traditional, with backward concepts and measures, such as reducing the cost through simple methods such as salary reduction and layoff. Such production control level cannot keep up with the pace of economic development, and such enterprises cannot cope with the changing business environment for a long time. Therefore, we should strengthen the production cost control of pharmaceutical enterprises, so that the economic benefits of enterpr...
