药品带量采购背景下中标药企成本构成探析

Analysis on the Cost Composition of the Successful Pharmaceutical Enterprises under the Background of Drug Quantity Purchase

2018年11月14日,《国家组织药品集中采购试点方案》(以下简称《试点方案》)正式出台,中选药品大幅降价超过市场预期,引发资本市场医药上市公司股价波动以及药企、患者等各方热议。《试点方案》在"4+7"药品集中采购试点城市,按照"国家组织、联盟采购、平台操作"与"政策衔接、三医联动"组织实施,旨在构建完善药品集中采购机制和以市场为主导的药价形成机制。本文在梳理我国新世纪以来药品采购改革模式的基础上,进一步解读《试点方案》的核心流程与关键环节。随后,本文在分析药品企业主要成本构成的基础上,深入探讨药品带量采购对药品生产企业售价、成本产生的影响,研究发现:中标企业可以按照中标价格与中标采购量组织生产销售,降低了药企市场进入、推广与维护成本、营销费用、资金占用成本、融资成本、资产减值损失以及药品单位成本。基于此,提出药品带量采购中标药企应专注药品研发,提高药品质量和市场竞争力;改变企业管理策略,加强企业内部管理;适时应用存货管理策略与本量利分析,提升企业管理会计水平。以期《试点方案》顺利推行并达到改革预期效果,满足政府、药企与患者等各方关切。

On November 14, 2018, the "National Organizational Drug Centralized Procurement Pilot Program"(hereinafter referred to as the "Pilot Program") was officially launched.The price of the selected drugs was significantly lower than the market expectation, causing fluctuations in the stock price of the listed companies in the capital market.Besides,pharmaceutical companies,patients and other parties are hot. The "Pilot Program" was organized in the "4+7" drug centralized procurement pilot cities,organized in accordance with "National Organization, Alliance Procurement, Platform Operation" and "Policy Linkage, Three Medical Linkage", aiming to build a centralized procurement mechanism of drugs and a Market-oriented drug price formation mechanism.On the basis of combing the reform model of drug procurement in China since the new century, this paper further interprets the core process and key links of the Pilot Program.Subsequently, based on the analysis of the main cost components of pharmaceutical companies, this paper deeply discusses the impact of drug quantity purchase on the price and cost of pharmaceutical manufacturers.The study found that the winning bidders can organize production and sales according to the winning bid price and the winning bid, which reduces the entry,promotion and maintenance costs, marketing expenses, capital occupation cost, financing cost, asset impairment loss and the unit cost of the drug.Based on this, it is proposed that the bidding of pharmaceuticals should focus on drug research and development, improve drug quality and market competitiveness;change corporate management strategies, strengthen internal management;timely apply inventory management strategies and quantitative analysis to improve corporate management accounting.