新药研发成本评估的必要性与现实性初探

目的探讨开展新药研发成本预测的必要性与现实性。方法综合国内外行业报告数据，寻求成本发展趋势，表明成本预测的必要性；列举成本预测方法，阐释成本预测的现实性。结果国内企业药品研发成本控制环节比较薄弱，目标成本不明确，导致资金浪费，需要建立成本预测体系。结论新药研发项目成本预测体系的建立是成本管理的基础，会使资金运营更合理，为压缩成本寻求途径；企业明确目标成本及研发投入与产出，将获得更强的研发动力。

Discussion on Necessity and Reality of Cost Assessment on Research and Development of New Drugs

Objective To discuss the necessity and feasibility of cost prediction on research and development of new drugs. Methods With reference to domestic and foreign industry reports and data, the cost trend was investigated to demonstrate the necessity of cost predication. The methods for cost predication were introduced to expound the feasibility of cost predication. Results The cost control was a weak link of domestic pharmaceutical enterprises. The problem of unclear target cost would lead to a waste of funds, therefore, the domestic enterprises needed to establish a cost predication system. Conclusion The cost prediction system of new drug research and development is the foundation of cost management, which can make capital operation more reasonable and explore ways for cost reduction. It is also helpful for the enterprise to specify target cost and the input and output for research and development so as to obtain stronger development power.