發(fā)布時間：2018-05-15 12:32

  本文選題：醫(yī)藥企業(yè) + 作業(yè)成本法　； 參考：《天津工業(yè)大學》2017年碩士論文

【摘要】：隨著社會的發(fā)展人們逐漸意識到高效的物流成本的管理和控制可以有效的降低企業(yè)成本,為企業(yè)帶來新的利潤增長點。作為與民生息息相關的醫(yī)藥行業(yè),醫(yī)藥企業(yè)物流成本的科學管理與有效控制更是應該得到更多的關注。本文對比分析了國內外醫(yī)藥物流的現(xiàn)狀,介紹了與物流成本管理相關的理論學說和物流成本核算方法。針對國內醫(yī)藥物流近些年的情況和發(fā)展趨勢,指出目前對醫(yī)藥物流企業(yè)的成本管理具有重要影響因素的方面,然后總結出具有普遍性、亟待解決的幾個問題。在第四、五章中針對這些問題,結合第三章中提到的理論和核算方法,從影響力最大的幾個方面入手,利用專業(yè)的成本管理知識對降低醫(yī)藥企業(yè)物流成本提出了解決的措施。在提出解決措施的同時還伴以實例的講解計算,希望更簡單明確的說明這些方法和理論與實際的結合。醫(yī)藥物流成本的核心觀念在于對實際發(fā)生的業(yè)務進行詳細的解讀分析,在保證正確的物流操作程序下,對要發(fā)生的成本進行合理的減少,對可能出現(xiàn)的物流風險進行規(guī)避。物流成本的降低意味著增強企業(yè)在產(chǎn)品價格方面的競爭優(yōu)勢,為企業(yè)帶來更多的利潤。當前絕大多數(shù)企業(yè)對于涉及物流的相關方法是對某項具體經(jīng)費的控制和降低。但是物流成本是一個系統(tǒng)的概念,體現(xiàn)在很多環(huán)節(jié)、有不同的輸出表象,不能用一個具體的指標來進行控制。因此要在物流事件發(fā)生前進行充分的預測和情況分析,在物流事件的發(fā)生中進行隨時的干預調整,在物流發(fā)生后做好總結和改進。從宏觀角度看,如果全行業(yè)的物流效率普遍提高,物流費用平均水平降低到一個新的水平,那么該行業(yè)在國際上的競爭力將會得到增強。本文以物流成本管理的相關理論為基礎,結合醫(yī)藥企業(yè)的物流情況和成本特點,探討了降低醫(yī)藥企業(yè)物流成本的相關問題。希望本文可以為醫(yī)藥企業(yè)物流的健康良性發(fā)展提供參考。
[Abstract]:With the development of society, people gradually realize that the efficient management and control of logistics costs can effectively reduce the cost of enterprises, and bring new profit growth points for enterprises. As a pharmaceutical industry closely related to people's livelihood, the scientific management and effective control of logistics cost of pharmaceutical enterprises should be paid more attention. This paper compares and analyzes the current situation of pharmaceutical logistics at home and abroad, and introduces the theory and method of logistics cost accounting related to logistics cost management. In view of the situation and development trend of domestic pharmaceutical logistics in recent years, this paper points out the important factors affecting the cost management of pharmaceutical logistics enterprises at present, and then sums up several problems which are universal and urgent to be solved. Aiming at these problems in the fourth and fifth chapters, combined with the theory and accounting method mentioned in the third chapter, starting with the most influential aspects, this paper puts forward some measures to reduce the logistics cost of pharmaceutical enterprises by using the professional cost management knowledge. It is hoped that these methods and the combination of theory and practice will be explained more simply and clearly with the explanation and calculation of examples. The core concept of medical logistics cost lies in the detailed interpretation and analysis of the actual business, under the guarantee of correct logistics operation procedure, the cost to be incurred should be reduced reasonably and the possible logistics risk should be avoided. The reduction of logistics cost means to strengthen the competitive advantage of the enterprise in the product price and bring more profit to the enterprise. At present, most enterprises control and reduce some specific funds for the related methods of logistics. However, logistics cost is a systematic concept, which is embodied in many links and has different output appearances, which can not be controlled by a specific index. Therefore, it is necessary to make sufficient prediction and situation analysis before the occurrence of logistics events, to intervene and adjust at any time during the occurrence of logistics events, and to make a good summary and improvement after the occurrence of logistics. From the macro point of view, if the logistics efficiency of the whole industry is generally improved, the average level of logistics costs will be reduced to a new level, then the international competitiveness of the industry will be enhanced. Based on the theory of logistics cost management and combining the logistics situation and cost characteristics of pharmaceutical enterprises, this paper discusses the related problems of reducing logistics cost of pharmaceutical enterprises. Hope this article can provide a reference for the healthy development of pharmaceutical enterprise logistics.
【學位授予單位】：天津工業(yè)大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F426.72;F252;F406.72

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本文編號：1892478