摘 要自 21 世纪初以来,社会经济增长加快,提供许许多多的产业快速成长的机会。经济快速发展的过程中,运营环境在不断变化,企业面临的难题也越来越多。只有顺应时代,实现实质性变化,并具备核心竞争力的企业才能在竞争中生存下来。成本管理是企业的核心竞争力之一。只有成本管理完善的企业才能向客户提供更多优质、价格合理的产品。从企业的社会责任角度出发,节约资源,提高人民生活质量,为整个社会的健康可持续发展做出贡献。从企业的经济责任角度出发,可以提高了公司的收益性和竞争力,最大限度地提高了股东价值。随着经济的发展,中国医药产业面临很多机遇和挑战。随着医药产业的发展不一致,成本管理问题越来越突出。企业成本管理是指对企业的所有方面都进行合理科学的节制,通过管理和控制减少企业的运营费用是企业整个开发周期的核心。所以得到了医药公司越来越多的关注和宣传。本文以医药产业的发展和相关的费用管理概念为基础,对某大药房有限公司的相关成本管理问题进行分析,并深层分析出现问题的外部客观因素和内部主观因素。为此,为了改善某大药房有限公司的成本管理、提高收益性、谋求某大药房有限公司的成本管理持续可持续发展,提出应对方案和提案。关键词:医药行业; 成本管理; 成本核算优化AbstractSince the beginning of the 21st century, all industries have entered a developing stage with maturing market economy. Meanwhile, the changing business environment lead the enterprises to suffer more and more challenges, and enterprises should make positive innovation to keep peace with the times to survive in the competition. Only the leading enterprises in cost management can provide customers with more products of excellent quality and reasonable price. From the perspective of corporate social responsibility, it saves resources and improves people's quality of life, which is conducive to the healthy and sustainable development of the whole society. From the perspective of corporate economic responsibility, it improves the profitability and competitiveness of enterprises and maximizes shareholder value.With the deve...