Application Value Of Quality Cost Management In Pharmaceutical Enterprises

Under the healthy development trend of the market economy, it has brought great development opportunities for innovation and reform in various fields. As an industry that wins by quality and participates in market competition, pharmaceutical companies need to pay more attention to production quality and manage cost quality throughout the entire production process. In view of this, this paper expounds the content of quality cost management, and analyzes the value of the application in manufacturing enterprises, and discusses the contribution to promote the healthy development of manufacturing enterprises.

Part 1 Preface

Nowadays, with the rapid development of enterprises, quality has gradually become an important competitiveness of enterprises, especially for pharmaceutical enterprises, the importance of quality is well known. How to improve the quality production level of pharmaceutical companies, ensure the scientific and standardized realization of the quality development goals of pharmaceutical companies under the premise of ensuring the control of corporate costs is an important problem that pharmaceutical companies need to solve urgently.

Part 2 Overview Of Cost Management And Cost Composition Of Pharmaceutical Enterprises

1 Overview

As a modern management method of enterprises, quality cost management is a series of scientific management tasks such as systematic forecasting, decision-making and plan assessment for enterprises. Fully mobilize the responsibility awareness, cost awareness and quality awareness of the internal staff of the enterprise, and consider the requirements of consumers in combination with the actual development of the enterprise, so as to formulate the quality cost in a targeted manner, and pay attention to the implementation effect of the management plan during the implementation process. and coordinate and improve it in a timely manner. Generally speaking, quality cost management can help enterprises control and reduce costs, so that the management of enterprises can clearly grasp the problems existing in production quality, so as to make correct adjustment strategies. Specifically, quality cost management includes four aspects of quality cost management: product development system, production process, sales process, and daily control. During the implementation process, it is necessary to take full participation and seeking appropriate quality as important principles to promote quality cost management. benign development.

2 Composition

Generally speaking, the cost structure of a pharmaceutical company includes two cost factors, explicit and implicit. Among them, the explicit cost refers to the quality cost that can directly calculate the specific value, including budget cost, drug identification cost, internal and external In terms of failure costs, etc., the budgeted cost mainly refers to the cost of pharmaceutical companies to ensure that the quality of drugs is up to standard, and the cost of drug testing includes the cost of evaluating whether the quality of drugs is up to standard and the cost of inspection by relevant departments. The internal failure cost refers to the loss cost caused by the rework or destruction of the quality problem found before the drug is sold. The cost of external failure refers to the cost of compensation to consumers after the drug fails to meet the quality standards effectively or finds defects after sales. The hidden costs are more reflected in the intangible costs in the production of pharmaceutical companies, including opportunity costs and reputation costs. Opportunity costs refer to the loss of time and other aspects of downtime and order losses caused by quality problems in the process of drug production. , the reputation cost refers to the potential quality cost of the loss of customers caused by the poor reputation of the enterprise due to poor production and management, resulting in the loss of the company’s external image.

Part 3 Value Analysis Of Cost Management In Pharmaceutical Enterprises

Since the cost of pharmaceutical companies is divided into two types of costs, explicit and implicit, effective management of quality costs is an important measure to promote the healthy development of pharmaceutical companies, and has the following important application values. First, carry out quality cost Management is conducive to further strengthening the basic management work. Before carrying out quality cost management, it is necessary for the enterprise to have a solid foundation in basic management, to have relatively complete expense records and rework records for raw material consumption quotas and working hours quotas, and to ensure that the data is complete and accurate before quality cost management can be carried out. This also shows that quality cost management puts forward higher requirements for the basic management work of enterprises, and drives enterprises to make reasonable predictions on quota standards, so as to improve the overall management level by strengthening basic management. Secondly, the application of quality cost management to pharmaceutical companies can help companies improve their economic benefits while reducing production costs. Under the fierce competition in the pharmaceutical industry, price is an important means of competition, and it is necessary to use quality cost management to control the price of production costs, so as to set a lower price as much as possible while obtaining the same profit, so as to maintain the quality and price of products. In a reasonable proportion, quality cost management can reduce unnecessary losses by improving management, achieve the purpose of reducing material consumption, and is of great help to enterprises in improving their economic benefits. Finally, the application of quality cost management to pharmaceutical companies can provide a reliable basis for their quality decisions and meet the needs of consumers. Quality cost management itself has a certain degree of restraint, which shows that drugs need to be For quality inspection, using quality management standards as the inspection basis can put forward clear requirements for cost quality, so as to make appropriate adjustments to this requirement. While providing a basis for quality decision-making, the quality of the product is guaranteed to be achieved under strict management, so as to ensure the drug requirements of consumers.

Part 4 Important Measures For Pharmaceutical Enterprises To Improve Quality Cost Management

1 Establish A Sound Quality Management Organization

The establishment of a sound quality management organization is an important measure for pharmaceutical companies to improve their quality management level. A sound quality management organization is an important constraint management method to ensure that pharmaceutical companies meet drug quality standards. Then managers need to establish a sound quality management organization. Improve quality standards, increase revenue as the orientation, practice the concept of cost economy through the economy, and realize the control of the whole process of quality cost by establishing a professional quality control organization, so that the quality management concept runs through the entire work, and relevant work must be strengthened The degree of attention of personnel to it, the cost analysis work is included in the daily quality cost management work, the whole process is strictly implemented in accordance with the quality cost management system, and the work content of the financial department and other relevant functional departments must be actively mobilized to carry out the quality control of drug production. Economic analysis ensures that production quality can be met while reducing production costs.

2 Enhancing Quality Feedback

Strengthening the quality feedback system is another important measure for current pharmaceutical companies to improve their quality management level. In the process of quality cost management, it is necessary to pay attention to the quality inspection process and the effect of quality management, and to improve and adjust it based on specific effects. Its feedback system needs to be strengthened. Enterprise managers need to strengthen the relevant quality cost management team, collect and summarize quality data, and make line charts and pie charts for managers to understand production quality and make it clear at a glance. It can also timely reflect the problems existing in quality cost management and the aspects that need to be improved through the data sheet, so as to make timely quality feedback, but in the process of quality feedback, it is necessary to ensure the authenticity and accuracy of the words used to avoid exaggeration Cost affects the adjustment and improvement of quality cost. On the basis of ensuring the authenticity of quality cost management feedback, the production quality is scientifically optimized and perfected to make it more in line with the production goals of pharmaceutical companies.

3 Establish The Cost Control Of The Whole Process

Establishing whole-process cost control is the only way for current pharmaceutical companies to improve quality cost management. The core of quality cost management is to strengthen cost control, and to implement cost control throughout the cost management process. On the basis of control, it is also necessary to strengthen the work efficiency of the staff of relevant departments, and achieve the greatest goal of reducing various costs by accelerating technological innovation and improvement of manufacturing processes. At the same time, we must also pay attention to the innovation of production technology and management methods. Through the introduction of industries and the improvement of new technologies or the use of external resource supply to achieve innovation in quality cost management, we must further improve on the basis of the original quality cost management. To achieve optimization and improvement, on the basis of ensuring that pharmaceutical companies have the best quality cost composition, and according to the specific concept of quality economy to achieve a win-win situation in the production organization, society and customers, especially in the process of quality improvement, it is necessary to study The reason is to know the problems in the quality cost, and after perfecting and correcting the reason, be careful not to reappear in the subsequent quality cost management.

Part 5 Conclusion

All in all, with the healthy development of pharmaceutical companies today, it has become the general trend to pay attention to quality management and improve the level of internal cost and quality management. Then enterprise managers need to be aware of standardizing the internal quality cost management system. By introducing professional management concepts and staff, Promote the improvement of the entire quality cost management level and help enterprises to develop steadily in the market economy.