医疗器械行业基于供应链的产品成本核算体系研究和应用

发布时间：2018-03-12 23:10

本文选题：成本管理　切入点：供应链管理　出处：《华东理工大学》2017年硕士论文　论文类型：学位论文

【摘要】：医疗器械行业的供应链情况与普通工业产品的供应链情况并不相同,它对于产品工厂的环境例如洁净程度、温湿度都有较高的要求,所以医疗器械的工厂相对而言较难短时间建立,制造相对而言集中。而过去由于医疗器械产品的利润较高,因此对于供应链以及产品成本关注度不高,由于近年来行业竞争激烈以及人力成本的上升而导致产品成本激增,于是医疗器械公司对于产品成本愈加重视并需要一种合理计算产品成本的核算体系。但由于客户要求的多样性,所以这个行业的产品大部分都是定制性或者可以配置化的产品,而且每一种医疗器械的市场需求量并不大,因此无法如汽车行业一样形成以整车厂为核心的供应链体系,于是需要对于医疗器械行业供应链上所消耗的成本进行研究,根据医疗器械行业以及其供应链的特点设计出医疗器械产品的成本核算体系。在此背景下,本文根据医疗器械行业D公司成本管理实践,分析了在医疗器械行业竞争激烈和产品成本激增的背景下,传统产品成本核算模式因不能完全适合需求量小、定制性强的医疗器械产品所存在的若干问题,提出基于供应链过程的产品成本分析方法、类别核算方法及成本核算体系,并在D公司得以较好的应用。该研究为医疗器械企业更加准确地把握产品的成本状况,进而进行相关科学决策分析提供了重要保障。通过本文所研究设计的产品成本核算体系,能够更加准确的把握公司产品的成本状况,从而帮助现代企业进行决策和分析。
[Abstract]:The supply chain situation in the medical device industry is different from that in the ordinary industrial products. It has higher requirements for the environment of the product factory such as cleanliness, temperature and humidity. So it's relatively difficult to build a factory for medical devices in a short period of time and relatively concentrated in manufacturing. But in the past, because of the high profits of medical device products, there was not much attention to the supply chain and the cost of products. The sharp competition in the industry and the rise in labor costs in recent years have led to a sharp rise in product costs. As a result, medical device companies pay more and more attention to product costs and need a reasonable accounting system to calculate product costs. However, due to the diversity of customer requirements, most of the products in this industry are customized or configurable products. Moreover, the market demand of each kind of medical device is not large, so it is impossible to form the supply chain system with the whole car factory as the same as the automobile industry, so it is necessary to study the cost consumed in the supply chain of the medical device industry. According to the characteristics of medical device industry and its supply chain, the cost accounting system of medical device products is designed. Under the background of fierce competition in medical device industry and sharp increase in product cost, some problems existing in traditional product cost accounting model, which can not be fully adapted to medical device products with small demand and strong customization, are analyzed. The product cost analysis method, category accounting method and cost accounting system based on supply chain process are put forward. Through the research and design of the product cost accounting system, we can more accurately grasp the cost of the company's products, thus help modern enterprises to make decisions and analysis.
【学位授予单位】：华东理工大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F274;F406.72;F416.4

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