摘要随着市场经济的迅速发展和环境的变化，企业面临着更多的挑战。对于医药行业来说，随着对医药的不断改进，市场对药价的敏感度越来越高，要想获得利润最大化进而在市场中取得优势地位，就需要优化企业成本管理。在我国目前的医药行情下，传统的成本管理与控制模式对于现在的企业经营模式显然不匹配，管理者需要根据目前的形势对企业的成本管理模式进行不断地优化和改进。就目前而言，基于价值链的成本管理是企业管理的一种新型成本管理分析工具，越来越多的企业注意到这种基于价值链分析的企业成本管理体系的优化方面，时期的管理效率得到提升，在竞争中获得有力的优势来提高在该行业的竞争地位。本文基于价值链的视角，以嘉应制药为例，结合嘉应制药目前的经营情况和成本控制的现状，立足于价值链视角深入分析企业内部价值链和外部价值链的主要价值活动，旨在发现嘉应制药成本控制中存在的问题，结合目前的成本控制方法，提出优化、改进嘉应制药的建议与措施。关键词：医药行业价值链成本管理改进AbstractWiththerapiddevelopmentofmarketeconomyandchangesintheenvironment,enterprisesarefacingmorechallenges.Forthepharmaceuticalindustry,withthecontinuousimprovementofmedicine,themarketismoreandmoresensitivetothepriceofmedicine,inordertomaximizeprofitsandthengainanadvantageinthemarket,weneedtooptimizethecostmanagementofenterprises.UnderthecurrentsituationofChina'smedicine,thetraditionalcostmanagementandcontrolmodeobviouslydoesnotmatchthecurrentbusinessmodelofenterprises,andmanagersneedtoconstantlyoptimizeandimprovethecostmanagementmodeofenterprisesaccordingtothecurrentsituation.Atpresent,valuechainbasedcostmanagementisanewcostmanagementanalysistoolforenterprisemanagement.Moreandmoreenterpriseshavenoticedtheoptimizationofthisvaluechain-basedcostmanagementsystem.Themanagementefficiencyintheperiodhasbeenimproved,andtheyhavegainedstrongadvantagesinthecompetitiontoimprovetheircompetitivepositionintheindustry.Basedontheperspectiveofvaluechain,thispapertakesJiayingPharmaceuticalasanexample,combinesthecurrentoperatingsituationandcostcontrolstatusofJiayingPharmaceutical,anddeeplyanalyzesthemainvalueactivitiesoftheinternalandexternalvaluechainsoftheenterprisefromtheperspectiveofvaluechain,aimingtofindouttheproblemsexistinginthecostcontrolofJiayingPharmaceutical,andproposestooptimizeandimproveJiayingPharmaceuticalincombinationwiththecurrentcostcontrolmethods.Suggestionsandmeasures.Keywords:ValuechainCostmanagementPharmaceuticalindustryImprovement目录TOC\o"1-2"\h\uHYPERLINK\l"_Toc36999606"一、引言PAGEREF_Toc36999606\h1HYPERLINK\l"_Toc36999607"二、基