浅议民营医药企业成本控制中存在的问题及对策  

Discussion On the Problems and Countermeasures of the Cost Control in the Privately Operated Pharmaceutical Enterprises

作　　者：孙伟 陈虹 Sun Wei;Chen Hong(College of Accounting,Heilongjiang Bayi Agricultural University,Daqing 163319)

机构地区：[1]黑龙江八一农垦大学会计学院,大庆163319

出　　处：《黑龙江八一农垦大学学报》2018年第2期115-117,共3页journal of heilongjiang bayi agricultural university

摘　　要：民营医药企业的成本控制是企业自身整体发展的命脉,随着市场竞争的日趋激烈和国家医改宏观调控的深入,民营医药企业的成本控制还存在许多问题,以现代成本控制方法为理论基础,通过分析民营医药企业的成本控制方面存在的主要问题并分析问题成因,进而形成一套对民营医药企业行之有效的成本控制策略。The cost control was the lifeblood of the enterprise's overall development,with the increasingly fierce market competition and the deepening of national health care reform,the cost control of privately operated pharmaceutical enterprises still existed many problems.The main problems were analyzed in the cost control,then a set of effective cost control strategy was formed for the privately operated pharmaceutical enterprises.

关 键 词：民营医药企业 成本控制 战略成本 

分 类 号：F406.72[经济管理—产业经济]