摘要随着宏观经济逐渐复苏，医疗改革调整完善，在新的发展模式下，医药产业

Abstract <br>With the gradual recovery of the macro-economy and the perfect adjustment of medical reforms, under the new development model, the pharmaceutical industry is expected to continue to recover at a relatively high development speed. This means that the sales revenue of the pharmaceutical industry will further grow rapidly. In this case, if an enterprise wants to achieve faster survival and development, it needs to further optimize cost control and further increase its profits in order to promote the healthy and orderly development of the enterprise. <br>This paper selects the pharmaceutical company Henan Lingrui Pharmaceutical Co., Ltd. as an entry point, and analyzes the cost status of Lingrui Pharmaceutical through the study of cost control theory, and finds out the factors that affect the high total operating cost of Lingrui Pharmaceutical. Based on the experience in cost control of different industries and companies of different scales in the same industry at home and abroad, we propose relevant countermeasures to solve the cost control problems of Lingrui Pharmaceuticals, so as to reduce the operating costs of Lingrui Pharmaceuticals, strengthen the development capabilities of the company, and stabilize the market position.

Summary<br>With the gradual recovery of the macro-economy and the improvement of medical reform, the pharmaceutical industry is expected to continue to resume a high rate of development under the new development model. This means that sales revenue in the pharmaceutical industry will grow even more rapidly. In this case, if enterprises want to achieve faster survival and development, we need to further optimize cost control, and further improve the profits of enterprises, in order to promote the healthy and orderly development of enterprises.<br>This paper selects Henan Antelope Pharmaceutical Co., Ltd. as the starting point, through the study of cost control theory, the cost status quo of Antelope Pharmaceutical analysis, to find out the factors affecting the total operating costs of Antelope Pharmaceuticals high, learn from the experience of different industries at home and abroad and enterprises of different sizes in the same industry in cost control, put forward the relevant countermeasures to solve the problem of antelope pharmaceutical cost control, in order to reduce the operating costs of Antelope Pharmaceuticals, strengthen the development capacity of enterprises and stabilize the market position.

abstract<br>With the gradual recovery of the macro-economy and the adjustment and improvement of the medical reform, the pharmaceutical industry is expected to continue to recover a higher speed of development under the new development mode. This means that the sales revenue of the pharmaceutical industry will further grow rapidly. In this case, if enterprises want to achieve faster survival and development, they need to further optimize the cost control and further improve the profits of enterprises, so as to promote the healthy and orderly development of enterprises.<br>This paper selects the pharmaceutical enterprise Henan Lingrui Pharmaceutical Co., Ltd. as the starting point, through the research of cost control theory, analyzes the current cost situation of Lingrui pharmaceutical, finds out the factors that affect the high total business cost of Lingrui pharmaceutical, and puts forward the solutions to Lingrui Pharmaceutical by learning from the experience of various enterprises in different industries and different scales at home and abroad in cost control In order to reduce the operating cost of Lingrui pharmaceutical, strengthen the development ability of the enterprise and stabilize the market position.