基于ABC的药业企业成本控制系统设计

Design of cost controller based on activity based costing for pharmaceutical enterprises

精确的企业成本信息是企业进行生产管理、实施生产控制、乃至生产决策的重要依据。然而传统作业成本法扭曲成本信息的现象很可能导致成本失控,经营决策失败。本文引入了新的作业成本法(Activity Based Costing,ABC),探讨了ABC在药业企业成本核算中的基本原理,针对药业企业的运作模式、流程和特点,构建了基于作业成本法的药业企业成本控制系统模型,该模型对药业企业市场营销及竞争战略制定提供了重要的决策依据。

The precise cost information is an important basis for production management, production control, and even production decisions of enterprises. However, the phenomenon that the traditional activity-based costing methods distort cost information often lead to cost out of control and the failure of management decision. This paper introduces the new operating cost method （Activity Based Costing, ABC）, and discusses the basic principle of ABC in cost accounting of pharmaceutical enterprise, in allusion to pharmaceutical enterprise operation mode, process and characteristics, it constructs the cost control system model about pharmaceutical enterprise Based on the activity-based Costing method. The model provides an important basis for decision-making on the marketing and competition strategy formulation of pharmaceutical enterprise.