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随着全球经济的高速发展,市场经济的需求逐渐扩大,医药企业面临着巨大的挑战,为保证医药企业在同行业中利于不败之地,企业需要对成本管理和会计核算进行创新,文章通过对医药企业成本管理及会计核算出现的问题进行分析,进而找出其产生的根源,提出企业成本管理的创新方法以及会计核算的有效途径,确保医药企业又快又好发展。
With the rapid development of the global economy, the demand of the market economy is gradually expanding. The pharmaceutical enterprises are facing great challenges. To ensure that the pharmaceutical enterprises are invincible in the same industry, enterprises need to make innovations in cost management and accounting. To analyze the problems that arise in the cost management and accounting of pharmaceutical enterprises, and then to find out the root causes, propose innovative methods of enterprise cost management and effective ways of accounting to ensure the rapid and sound development of pharmaceutical enterprises.