药品企业成本费用结构变化趋势研究——基于十年来上市药品企业数据的分析

Study on the Trend of Cost Structure Changes in Pharmaceutical Enterprises——Data analysis based on the cost of listed pharmaceutical companies

伴随药品价格改革持续深入,药品企业成本费用结构随着管理措施的调整而发生变化。本文以2013-2022年221家药品上市公司公开披露的成本费用数据为基础,分析药品企业成本费用结构及变化趋势。近十年来,我国药品企业呈现出营业成本占比和研发费用率逐步上升,销售费用率先涨后跌、管理费用率总体稳定、企业间财务费用率出现分化等特点。为进一步改进价格管理,需要密切关注药品行业成本费用特点,进一步发挥集约化生产降成本的作用,注重发挥成本工作在价格管理中的基础性、服务性和支撑性作用,及时开展合理成本费用标准研究,采取针对性措施合理调控药品价格,切实减轻人民群众用药负担。

With the continuous deepening of drug price reform,the cost structure of pharmaceutical enterprises has changed with the adjustment of management measures.Based on the publicly disclosed cost data of 221 pharmaceutical listed companies from 2013 to 2022,we analyze the cost structure and change trend of pharmaceutical enterprises.The proportion of operating cost and the rate of R&D expenses have been rising gradually in our pharmaceutical enterprises.The rate of sales expenses has been rising and then falling,the rate of management expenses has been relatively stable,and the financial expenses have been differentiated among different enterprises.The ratio of sales cost is significantly higher than that of R&D cost.In order to further improve the drug price management,we need to pay close attention to the cost characteristics of the drug industry,pay attention to the fundamental,service-oriented,and supportive role of cost work in price management,timely conduct research on reasonable cost and expense standards,take targeted measures to regulate drug prices reasonably,and effectively reduce the burden of medication on the people.