导　　师： 张红;黄文华

学科专业： 1201

授予学位： 硕士

作　　者： ;

机构地区： 华南理工大学

摘　　要： 成本的降低是企业一直追求的目标和方向，尤其在原辅材料、人工成本不断上涨的情况下，如何有效的运用现代生产管理方法，对企业的生产经营成本进行科学核算和严格控制成为企业关注的重点问题。 本文首先着重分析了A制药企业主打品种ZSY注射液的生产情况和成本控制现状，并对同行业的生产厂家成本控制进行了简要的分析对比，进而从原辅材料、制造费用、质量管理以及生产技术提升等方面对A制药企业主打品种ZSY注射液的成本控制提出了一系列切实可行的措施，同时对实施这些措施后所取得的效果进行了评价和估算，认为能够确实取得很大的效益，并努力继续挖掘潜力。最后通过成本控制前后的对比分析，降低了生产成本，进一步说明了措施的可行性。并且认为还应细化管理，降低成本工作还有许多问题等待我们去解决。管理水平、质量提高和成本的下降，才会使企业在竞争中立于不败之地。 To reduce the cost of enterprise have been pursuing the goal and direction, especially inraw materials, labor costs rising, how to effectively use the modern production management,scientific and strict control of accounting as a business concern to the cost of production andoperation of enterprises. This paper focuses on the analysis of the present situation of A pharmacy enterprise mainvarieties ZSY injection production and cost control, and of the same industry manufacturerscost control are analyzed in brief, and then from the raw and auxiliary materials,manufacturing cost, quality management and production technology upgrading cost controlon A pharmaceutical enterprise main varieties of ZSY injection put forward a series offeasible measures, at the same time, the successful implementation of these measures and theeffect was evaluated and estimated, that can really make great benefits, and efforts to tappotential. Finally, through the comparison of cost control and analysis, and reduces theproduction cost, further illustrates the feasibility of the measures. And that should be finemanagement, reduce the cost and there are many problems for us to solve. The managementlevel, improve the quality and decrease the cost, will enable enterprises to remain invinciblein the competition.

关 键 词： 成本控制 成本分析 控制措施

分 类 号： [F275.3 F426.72]

领　　域： [经济管理] [经济管理] [经济管理]