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论文编号：	15283
作者编号：	2120223799
上传时间：	2025/3/13 10:27:54
中文题目：	ZY制药企业精益成本管理研究
英文题目：	Research on lean cost management of ZY pharmaceutical enterprises
指导老师：	边泓 孙慧强
中文关键字：	成本管理；精益管理；制药企业
英文关键字：	Cost management; Lean management; Pharmaceutical companies
中文摘要：	制药企业因其高水平的研发活动而闻名，这导致它们具有资金投入大、收益提高但同时风险也高的特性。药品的质量直接关系到公众健康、经济成长和社会进步，使制药业成为备受瞩目的“朝阳产业”。近年来，随着中国经济的持续增长、人民生活水平的提升以及老龄化问题的日益突出，民众对健康的重视程度不断提高，对药品的需求也随之持续增长，这进一步加剧了制药行业的竞争态势。这种激烈的竞争不仅反映在药品的质量和价格上，还体现在国内外企业对市场份额的激烈争夺中。特别是， 西方大型制药企业的进入进一步增加了中国制药行业的竞争压力。因此， 国内制药企业不仅需要加强研发能力，还必须实现成本的有效控制，以增强其市场竞争力。 鉴于传统成本管理已难以适应当前复杂市场与制药行业的快速发展，制药企业亟需引入精益成本管理，以达成更精细、高效的成本控制目标。本文以典型中小型制药企业 ZY 公司为例，融合精益成本及生产管理理论进行深入探讨。文章首先介绍了 ZY 制药的基本情况、成本支出概况及其现有成本管理体系。随后，针对研发与采购两大关键领域，深入分析了 ZY 制药在实施精益成本管理时面临的挑战，并据此给出了具体的改进措施。 本文继续为 ZY 制药企业深化精益成本管理的实践提供了全面的保障策略，着重强调了构建以精益成本管理为基石的企业文化的重要性，以及设计一套既科学又合理的精益成本考核机制的必要性。进一步地，通过将目标成本管理的理念融入精益成本管理的框架中，本文对 ZY 制药企业在实施精益成本管理过程中遭遇的挑战和不足进行了深度剖析。针对这些发现的问题，本文提出了一系列具有实操性的优化方案，旨在助力企业削减成本、提升运营效率， 从而在愈发激烈的市场竞争环境中稳固并增强其市场地位。
英文摘要：	Pharmaceutical firms are well-known for their extensive research and development activities, which result in substantial investments, high revenues, andconsiderable risks. The quality of pharmaceuticals is crucial for public health,economic growth, and societal advancement, positioning the pharmaceutical sector asa quintessential "sunrise industry". In recent times, China'srising GDP, improved livingstandards, and the intensifying aging population have led to an enhanced public focuson health and a consistent increase in drug demand. This, in turn, has intensifiedcompetition within the pharmaceutical industry. The fierce market rivalry is evident notonly in the quality and pricing of drugs but also in the market contest between domestic and international companies. Major Western pharmaceutical corporations are venturinginto the Chinese market, further augmenting the competitive pressure on China'spharmaceutical industry. As a result, domestic pharmaceutical companies must bolster their research and development capabilities while also ensuring effective cost control to maintain a competitive edge. The conventional cost management approach is no longer adequate for the present dynamic market landscape and the evolving needs of the pharmaceutical industry.Consequently, pharmaceutical companies are urgently seeking to adopt lean cost management principles to achieve more efficient cost control. This study focuses on ZY Pharmaceutical Company, a representative small to medium-sized enterprise in the pharmaceutical field, and conducts an analysis grounded in lean cost management and lean production theories. Initially, the study presents an overview ofZY Pharmaceutical Company,detailing its current cost expenditures and existing cost management framework. It then delves into the challenges faced by ZY Pharmaceutical Company in implementing lean cost management, particularly in the research and development and procurement phases, and offers optimization strategies. Moreover, the paper outlines measures to facilitate the adoption of lean cost management at ZY Pharmaceutical Company. These include fostering a corporate culture that prioritizes lean cost management and establishing a scientific and rational lean cost evaluation system. Furthermore, the study integrates target cost management with lean cost management to thoroughly examine the deficiencies in ZYPharmaceutical Company's lean cost management practices, providing practical suggestions for improvement. These recommendations are designed to assist the company in reducing costs, enhancing operational efficiency, and strengthening itscompetitiveness in an increasingly competitive market environment.
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