Dissertation Submitted to
Hebei GEO University
For
The Master Degree of
Business Administration
Research on Production Cost Management of ZH
Pharmaceutical Enterprise based on Activity-based Costing
by
Li Wenzheng
Supervisor: Prof. Yan Junyin
Associate Supervisor: Li Bingliang
Dec. 2021

摘要
兽药制剂生产过程工序繁杂，行之有效的成本管控可以使兽药制剂企业的生产成
本大幅下降，同时也能保证产品的质量，进而为兽药制剂企业带来可观的经济效益。
伴随着环保政策的严格和国外准入政策的愈加苛刻，兽药制剂行业面临着巨大的挑
战，兽药制剂生产企业必须对生产过程进行有效的成本控制，确保企业的盈利能力。
随着国内外越来越多兽药制剂生产企业的建立，兽药制剂产品竞争的理念已经从原先
的质量为先转变成价格为先。兽药制剂生产企业要想在这么激烈的市场环境下取得优
势，势必要建立一套成熟的成本管理体系，在有效降低生产成本的同时，也能保证产
品质量。因此，对兽药制剂生产企业来说加强企业成本管理已势在必行。
本文以价值工程理论和作业成本法为载体，对 ZH制药企业的三种兽药制剂生产
成本进行分析，研究产品的生产工序及其成本，提出了价值工程在控制生产工序成本
中的重要作用。本文以该公司伊维菌素注射液、恩诺沙星注射液、氟尼辛葡甲胺注射
液三种产品的生产成本为研究对象，运用作业成本法对生产过程及成本进行分析，运
用价值工程的工作程序，从生产工序的成本分析和功能评价入手，综合运用 ABC分
类法和价值系数法，确定了主要的价值工程分析对象。通过对三种产品当前成本和目
标成本的优化分配，得出目标成本较当前成本可节省 57374.32元。
最后，本文提出在洗瓶阶段、胶塞清洗阶段和称量备料物料处理等生产工艺的改
进措施，以提高生产效率，降低消耗；规范作业过程管理，控制各生产环节的成本，
有效提升产品合格率；通过明确考评奖惩机制和建立信息管理系统等措施使所有员工
能够齐心协力，提升公司利润率，增加企业核心竞争力，最终实现效益领先。
关键词：兽药制药企业；成本管理；生产工序；作业成本法；价值工程；
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Abstract
The production process of veterinary drug preparation is complicated, and the
effective cost control can greatly reduce the production cost of veterinary drug preparation
enterprises, but also ensure the quality of products, and then bring considerable economic
benefits for veterinary drug preparation enterprises. With the strict environmental
protection policies and more and more stringent foreign access policies, veterinary drug
preparation industry is facing great challenges, veterinary drug preparation manufacturers
must carry out effective cost control in the production process, to ensure the profitability of
enterprises. With the establishment of more and more veterinary drug preparation
manufacturers at home and abroad, the concept of competition of veterinary drug
preparation products has changed from quality first to price first. In order to gain
advantages in such a fierce market environment, veterinary pharmaceutical preparation
manufacturers are bound to establish a mature cost management system, which can
effectively reduce production costs while ensuring product quality. Therefore, it is
imperative to strengthen enterprise cost management for veterinary pharmaceutical
preparation production enterprises.
Based on the theory of value engineering and activity-based costing (ABC), this paper
analyzes the production costs of three kinds of veterinary drug preparations in ZH
pharmaceutical enterprises, studies the production processes and their costs, and puts
forward the important role of value engineering in controlling production process costs.
This paper takes the company ivermectin injection, and grace of sand injection, fluorine
solzhenitsyn meglumine injection the production cost of three products as the research
object, using the homework cost method to the production process and cost analysis, using
the value engineering working procedures, from the cost analysis and function evaluation
of production process, the integrated use of ABC classification and value coefficient
method, The main object of value engineering analysis is determined. Through the optimal
allocation of the current cost and target cost of the three products, the target cost can save
57,374.32 yuan compared with the current cost.
Finally, this paper puts forward the improvement measures in the bottle washing stage,
the rubber plug cleaning stage and the weighing preparation material processing, so as to
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