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论文编号：	15458
作者编号：	2320224245
上传时间：	2025/6/11 22:02:56
中文题目：	B生物制药公司研发支出管理优化研究
英文题目：	Research on the Optimization of R&D Expenditure Management in B Company
指导老师：	陆宇建
中文关键字：	研发支出；成本管理；生物医药行业
英文关键字：	R&D expenditure; Cost control; Biomedicine industry
中文摘要：	随着全球人口老龄化加剧和慢性疾病发病率攀升，生物医药行业正迎来前所未有的发展机遇。根据弗若斯特沙利文数据显示，2023年全球生物制药市场规模已突破4500亿美元，年复合增长率达7.8%。然而，在行业蓬勃发展的背后，研发支出管理正成为制约企业可持续发展的关键瓶颈。在全球生物医药产业加速变革的背景下，研发支出管理已成为企业应对政策监管趋严、市场竞争加剧的核心竞争力。特别是在我国"4+7"带量采购常态化、医保谈判持续深化的政策背景下，生物制药企业的研发支出管理能力直接关系到产品市场准入和盈利能力。 本文以国内创新型生物制药企业B公司为研究主体，该企业近三年研发投入强度达28%，远高于行业平均水平，但净利润率却连续两年低于行业均值3.2个百分点，这种高投入低产出的矛盾现象具有典型研究价值。论文依循时间顺序，介绍了B公司的基本概况，包括公司的创立背景、发展历程以及组织架构。在研发实际状况方面，梳理了公司在不同阶段的研发项目布局、研发成果以及研发投入变化情况。随后，探讨了B公司研发支出管理的重要意义和研发支出管理现状，梳理了其在研发支出管理中存在的主要问题，包括管理制度不完善、执行存在偏差等问题。针对相关问题产生的根源，从项目管理、人才管理、成本核算等多个维度展开分析。基于上述分析，文章提出了改进措施。在项目管理方面，引入先进的项目管理工具与方法，优化临床试验设计，加强患者招募管理，确保项目按时推进。在人才管理上，构建多元化的人才激励机制，包括物质激励与非物质激励，提高人才稳定性。在成本核算上，建立精细化的成本核算体系，准确识别成本超支环节，采取针对性的成本控制措施。通过这些措施的实施，旨在为B公司及同类型企业优化研发支出管理、提升经营绩效提供有益参考，助力生物医药企业在复杂多变的市场环境中实现可持续发展。
英文摘要：	With the intensification of global population aging and the rise in the incidence of chronic diseases, the biopharmaceutical industry is ushering in unprecedented development opportunities. According to data from Frost & Sullivan, the global biopharmaceutical market size exceeded $450 billion in 2023, with a compound annual growth rate of 7.8%. However, behind the booming development of the industry, cost management is becoming a key bottleneck restricting the sustainable development of enterprises. Against the backdrop of the accelerated transformation of the global biopharmaceutical industry, cost management has become the core competitiveness for enterprises to cope with the tightening of policy supervision and the intensification of market competition. Especially in the context of the normalization of China's "4 + 7" volume-based procurement and the continuous deepening of medical insurance negotiations, the cost control ability of biopharmaceutical enterprises is directly related to product market access and profitability. This dissertation focuses on Company B, a domestic innovative biopharmaceutical enterprise, as the main research subject. In the past three years, the company's R&D investment intensity has reached 28%, which is significantly higher than the industry average. However, its net profit margin has been lower than the industry benchmark by 3.2 percentage points for two consecutive years. This paradox of high input and low output has typical research value. The dissertation follows a chronological order to introduce the basic profile of Company B, including its founding background, development history, and organizational structure. Regarding the actual situation of R&D, it sorts out the company's R&D project layout, achievements, and changes in R&D investment at different stages. Subsequently, it explores the significance and current status of R&D expenditure management at Company B, identifying the main issues in its R&D expenditure management, such as imperfect management systems and execution deviations. Based on the root causes of these issues, the dissertation analyzes them from multiple dimensions, including project management, talent management, and cost accounting. Based on this analysis, the article proposes improvement measures. In terms of project management, it suggests introducing advanced project management tools and methods to optimize clinical trial designs, strengthen patient recruitment management, and ensure timely project progress. In talent management, it recommends building a diversified talent incentive mechanism, including material and non-material incentives, to improve talent stability. In cost accounting, it advocates establishing a refined cost accounting system to accurately identify cost overruns and implement targeted cost control measures. Through the implementation of these measures, the article aims to provide useful references for optimizing R&D expenditure management and improving operational performance at Company B and similar enterprises, thereby supporting sustainable development in the complex and changing market environment of biopharmaceutical companies.
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