Abstract: Nowadays the competition among the Pharmaceutical Manufactures becomes more and more intensive, resulting from the continuous improvement of science and technology, improved suppressing rules on national drug, innovations on medical system and standardization on medicine market management with each passing day. Under such a circumstance, the administrators of pharmaceutical manufactures pay more and more attention to the cost management by adopting the modern management tools which improves the management efficiency. But at present, the traditional way of cost accounting is also used by most of the pharmaceutical manufactures which leads to the inaccurate of the cost data and the inefficient for the cost management. It came in the time of activity-based cost management when Professor Robin Cooper from Havard raised a full set of activity-based costing in 1984. Because of the innovation on cost accounting method, the activity-based cost management makes the cost data accurate, meanwhile the administrators can clearly understand the cause and effect before the cost coming into being so that it makes the good method for the efficient cost management available. It is a great trend that the cost accounting method, which is traditionally based on the numbers, will turn to be a new one that based on the activity at present days. Therefore, it is of great significance both on theory and practice in our country to carry out the study and spreading of activity cost. Although the theory of activity-based costing being improved day by day in China, it is still a pity that activity-based costing is used in few of our enterprises, so that I would like to try to implement a practical study of activity-based costing in a pharmaceutical manufacture. The thesis makes a deep analysis to the current situation on medicine industry in China and to find that our medicine industry is under the great pressure which results from the continual decrease of medicine price while great increase of the price for energy sources, water & electricity and raw material. In detail: Firstly, The corresponding rise for both the medicine industries and their subsidiary industries while the increasingly decline of the profit margin of cost expense. Secondly, the improved standardization for the management tool in pharmaceutical manufactures is along with the stronger consciousness to the cost management, inaccurate on cost data, inefficient on cost management. To know the feasibility of implementation of activity-based cost management by analyzing from the two ways of application feasibility to activity-based costing and activity-based cost management. During the study, a pharmaceutical manufacture will be taken as an example to be analyzed by having it implement the activity-based cost management. Through intercepting some original data of this manufacture to confirm the activity assignment and partition of activity center according to the basic principle of activity consuming resource product consuming activity, then in accordance with the resource motivation to converge various resource to the activity center in order to form an cost database. Finally according to the activity motivation to distribute the cost of cost database to the products cost. To compare the results of activity-based costing and the traditional cost method that both used in this manufacture, you will find a big difference between them that a high accuracy will be found by using the activity-based costing, I would like to raise a suggestion to improve it. It indicates by this trial that 1.The implementation of activity-based costing will be propitious to the pharmaceutical manufacturers to get the competition advantage;2.It will be good for the pharmaceutical manufacture to make an efficient decision by adopting the activity-based costing.3.Take the CH Company as an example; the advanced pharmaceutical manufactures are gradually suitable for the condition of implementing activity-based costing and activity-based cost management.4.When the concrete work of building a framework of activity-based costing which should be combined with the self producing flow and the operation environment features to definitude such a goal by understanding the way you will use, consequently a effective activity center will be built and define the cost motivation. Through the practical study to activity-based cost management in a pharmaceutical manufacture, it will be acquainted by the pharmaceutical manufacture to the activity-based cost management and on this basis there will be a trial by this cost management way in some pharmaceutical manufacture. Through the activity-based costing and activity-based cost management to the pharmaceutical manufacture, it will improve the pharmaceutical manufactures on its scope and profundity of the cost management, and then finally pharmaceutical manufactures will realize an objective cost accounting, performance evaluation and management decision. Keyword: Activity-base costing, Activity Based Costing Management, Pharmaceutical Manufactures

摘要： 随着科技水準的不断提高，國家藥品管理法規的完善、醫療制度的改革以及 醫藥市場管理的日趨规範，制藥企業的競爭越來越激烈。在這種情况下，制藥企 業的管理者對成本管理的意識在逐步增强.並採用現代化的管理工具以圖提高管 理效率，但是，目前大部分制藥企業都還採用傳統的成本核算，導致成本信息不 準確，成本管理效率不高。1984年，哈佛大學的魯宾·庫帕教授提出了一套完整 的作業成本法，從此開始了作業成本管理的時代。作業成本管理由於其對成本計 算方法的改革使成本信息更加準確，同時使管理者能夠弄清產品成本發生的前因 後果，為有效地進行成本管理提供了一個良好的方法。由傳統的以數量為基礎的 成本計算發展到現代的以作業為基礎的成本計算是成本會計科學發展的大趨 勢，因此，在我國研究與推廣作業成本法有著重大的理論和現實意義。雖然有關 作業成本法的理論研究在日趨成熟，但令人惋惜的是作業成本法在我國企業中的 應用卻不多見，為此本文嘗試著在一家制藥企業進行作業成本法的應用研究。 本文深入分析了我國醫藥行業的成本現狀發現我國醫藥行業面臨巨大的成 本壓力，主要表現在藥價水準不斷下降和能源、水電與原材料價格的大幅上揚兩 大方面：我國醫藥行業及其各子行業的生產成本比同期增長，成本费用利潤率不 断下降。其次，對我國醫藥企業的成本管理現狀進行剖析：醫藥企業的管理工具 越来越现代化，成本管理意識越來越強，成本信息不準確，成本管理效率不高。 接著從作業成本計算的應用可行性和作業成本管理的應用可行性两方面分析了 我國醫藥企業實施作業成本管理的可行性。在研究過程中，本文選擇了某制藥廠 作為案例分析，對其實施作業成本管理。通過截取該制藥廠的原始成本資料，按 照"作業消耗資源、產品消耗作業"的基本原则先進行作業的確認和作業中心的劃 分，然後根據資源動因將各類資源歸集到作業中心以形成作業成本库，最後再按 作業動因将作業成本库的成本分配到產品成本。該制藥廠運用作業成本法和傳統 成本法的结果進行比較分析，發現兩者差異很大，進一步體現出作業成本法的準 確性，並對該制藥廠的管理提出改造建議。本次應用研究的结果表明：第一，作 業成本的實施，有利於制藥企業獲得競爭優勢。第二，實施作業成本法，有利於 制藥企業科學决策。第三，以CH公司為例，先进的制藥企業開始具備實施作業 成本法和作業成本管理的條件。第四，在具體建立作業成本模型時，一定要結合 企業自身生產流程和經營環境的特點，明確本企業應用ABC的具體目的，從而可有效地建立作業中心，確定成本動因。 本文通過對作業成本管理及其在制藥企業的應用研究，使制藥企業對作業成本管理進行詳細瞭解，並在此基礎上嘗試對某制藥企業推行作業成本管理。通過對制藥企業的作業成本核算及作業成本管理，促進制藥企業加強成本管理的深度和廣度，最終使制藥企業能夠客觀地進行成本核算、績效評價以及管理決策。 關鍵字：作業成本法 作業成本管理 制藥企業