TR制药企业在供应链视角下的成本控制研究

发布时间：2018-02-13 03:00

本文关键词： 成本控制供应链制药企业　出处：《宁夏大学》2017年硕士论文　论文类型：学位论文

【摘要】：制药企业中成本控制是必不可少的,因为在所有制造业里制药业是一个例外,它对药品生产的规格和质量要求严格甚至很苛刻。我国制药业原本的生产程序相对其他内部控制秩序显得较为混乱,导致大多数企业利润率降低。为了避免国内以及国际大规模制药企业对我国中小企业发展的冲击,我国制药企业除了加强自主创新、加大科研投入力度之外,还应当采取控制成本的对策来提高竞争力,从而获取更高的利润。文章以TR制药股份有限公司作为案例运用供应链理论对其进行控制成本的研究。从供应链的角度来看,制药企业的采购、生产以及销售行为统一于一个整体,从采购原材料到生产产品,最后销售到消费人群手中,各环节之间紧密联系,则得到一个有效的供应链。这时从供应链角度将TR制药企业的成本分解并做系统的分析和整理,找出企业当前成本核算和控制制度中的冗余部分,从整体考虑、薄弱处着手进行针对性的成本控制。本文首先引出研究背景和研究意义,说明研究思路、方法和创新的地方;接着叙述了成本控制的相关理论;其次对TR制药业成本构成和控制进行分析;然后设计TR制药业有效的成本控制方案,以采购阶段为重点;最后为帮助成本控制方案有效实施提出一些保障措施。
[Abstract]:Cost control is essential in pharmaceutical companies, because the pharmaceutical industry is an exception in all manufacturing industries. It has strict and even harsh requirements on the specifications and quality of drug production. The original production procedures of the pharmaceutical industry in our country are more chaotic than those of other internal control orders. In order to avoid the impact of large-scale domestic and international pharmaceutical enterprises on the development of small and medium-sized enterprises in China, in addition to strengthening independent innovation and increasing investment in scientific research, We should also take cost control measures to improve competitiveness and gain higher profits. In this paper, we take tr Pharmaceutical Co., Ltd as a case to study cost control by using supply chain theory. From the point of view of supply chain, The purchasing, production and sales behaviors of pharmaceutical enterprises are unified into one whole, from purchasing raw materials to producing products, and finally selling to the hands of the consumers. The links are closely related to each other. From the perspective of supply chain, the cost of tr pharmaceutical enterprises is decomposed and systematically analyzed and sorted out, and the redundant parts in the current cost accounting and control system of enterprises are found out. This paper introduces the background and significance of the research, explains the ideas, methods and innovations of the research, and then describes the relevant theories of cost control. Secondly, it analyzes the cost composition and control of tr pharmaceutical industry; then designs the effective cost control scheme of tr pharmaceutical industry, focusing on the purchasing stage; finally, puts forward some safeguard measures to help the cost control scheme to be implemented effectively.
【学位授予单位】：宁夏大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.72;F406.72

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