集采常态化背景下制药企业的生产成本战略管理体系研究

Research on the Production Cost Strategic Management System of Pharmaceutical Enterprises under the Context of Regularized Centralized Procurement

摘要

国家组织药品集中带量采购步入常态化阶段后，制药企业面临着诸多压力，诸如价格下降、利润空间被压缩、质量标准提高、供应保障责任加重等。传统那种以事后核算、局部降本作为主要方式的成本管理，已然无法契合集采环境下的竞争需求。制药企业必须从战略方面重新建立生产成本管理模式，要把成本控制贯穿于研发转移、原料采购、生产制造、质量控制、供应保障、绩效评价的整个过程。本文针对集采常态化给制药企业生产成本管理带来的影响、当前存在的问题、模式建立思路、优化措施展开分析，期望能够为企业提高成本竞争力、可持续发展能力给予参考。

Abstract

After the national organized centralized procurement of drugs entered the regularized stage, pharmaceutical enterprises are facing many pressures, such as price reduction, compressed profit margins, higher quality standards, and increased responsibility for supply guarantee. The traditional cost management approach, which mainly relies on post-event accounting and local cost reduction, is no longer suitable for the competitive demands in the centralized procurement environment. Pharmaceutical enterprises must re-establish a production cost management model from a strategic perspective, and integrate cost control throughout the entire process of R&D transfer, raw material procurement, production manufacturing, quality control, supply guarantee, and performance evaluation. This paper analyzes the impact of the regularized centralized procurement on the production cost management of pharmaceutical enterprises, the existing problems, the establishment ideas of the model, and the optimization measures, hoping to provide references for enterprises to enhance their cost competitiveness and sustainable development capabilities.

关键词

集采常态化 / 制药企业 / 生产成本 / 战略管理 / 成本控制

Key words

regularized centralized procurement / pharmaceutical enterprises / production cost / strategic management / cost control

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