基于MFCA的三精制药成本控制研究

发布时间：2018-03-14 13:12

本文选题：物料流量成本会计　切入点：环境成本　出处：《哈尔滨商业大学》2017年硕士论文　论文类型：学位论文

【摘要】：随着人们生活水平的提高以及社会经济的蓬勃发展,人类在追求经济效益的同时,对自然资源的需求量也在逐渐加大。而资源与社会经济两者之间有着千丝万缕的联系。我国的自然资源存在着总量不足、企业对资源的利用率偏低和生态环境的恶化等问题。虽然政府出台了多项环保政策用来解决由于经济发展所带来的资源和环境问题,但治理效果远没有想象中的理想。而在资源的应用上,企业作为资源使用的较大一方更应该对环保承担责任。将企业生产变得透明化是物料流量成本会计需要实现的一个重要方面。该理论侧重点之一是物料的变化情况,而对物料的关注对企业的生存与发展来说是十分重要的,它对企业来讲存在着两方面的益处:一方面可以使企业清楚地知道资源的使用情况,从而做出正确配置资源方案。另一方面在应用该理论时,是需要进行前期准备工作,而在准备工作中有一点是要对生产物料的数据进行收集与整理。这样做的目的有利于检查企业在每一生产步骤中是否合理投入了物料,从而做到对物料进行科学分配。降低企业生产经营成本,减少物料的投入量,减少资源的浪费,提高了资源的使用效率。应用MFCA1重新计算产品成本的研究,对于制药企业具有较强的现实意义。MFCA的应用既满足企业所追求的利润最大化的目标,又能促使企业承担社会责任,树立了良好的企业形象。通过定性与定量分析法、文献分析法等多种方法的综合运用,分别从不同的研究角度对三精制药应用MFCA进行了分析。摸清了三精制药所具备的MFCA应用的前提条件,其中包括会计信息系统健全,管理人员知识储备充足等。正是因为三精制药具备这些条件,才能保障MFCA在公司的顺利实施。以三精制药的片剂药为例进行基于MFCA的重新核算,并采用MFCA与成本控制二二者相结合的方式,进行三精制药的产品成本的控制。先采用MFCA对正产品和负产品进行成本核算,利用核算的数据进行对比分析,最终达到控制成本的目的。在三精制药引入MFCA,不仅仅是采用了一种新型的核算方法,而是将MFCA理念与三精制药的成本控制有机融合,利用MFCA核算的更加准确、更加可靠的真实数据,创造出更加有效的产品成本控制效果。三精制药MFCA核算与成本控制结合的应用案例,可为更多的制药企业提供成本控制与社会责任履行双重功效的有益实践。
[Abstract]:With the improvement of people's living standard and the vigorous development of social economy, human beings are pursuing economic benefits at the same time. The demand for natural resources is also gradually increasing. And there are inextricable links between resources and social economy. The total amount of natural resources in our country is insufficient. Although the government has issued a number of environmental protection policies to solve the resource and environmental problems caused by economic development, But the effect of governance is far from the ideal. And in the application of resources, As the larger party of the use of resources, enterprises should take responsibility for environmental protection. Making production transparent is an important aspect of material flow cost accounting. One of the emphases of this theory is the change of materials. But the attention to the material is very important for the survival and development of the enterprise, it has two benefits for the enterprise: on the one hand, it can make the enterprise know the use of the resources clearly. On the other hand, when applying the theory, it is necessary to carry out preparatory work. One thing in the preparation work is to collect and organize the data of the production materials. The purpose of doing this is to check whether the enterprise has reasonably injected the materials in each production step. In order to achieve the scientific distribution of materials, reduce the cost of production and operation of enterprises, reduce the amount of materials, reduce the waste of resources, improve the efficiency of the use of resources. The application of MFCA1 to recalculate the cost of products, The application of MFCA to pharmaceutical enterprises has strong practical significance. The application of MFCA can not only meet the goal of maximizing profits pursued by enterprises, but also promote the enterprises to assume social responsibility and establish a good corporate image. The comprehensive application of many methods, such as literature analysis, respectively, has analyzed the application of MFCA in three refined drugs from different research angles. The preconditions for the application of MFCA in the three refined drugs have been found out, including the sound accounting information system. Managers have sufficient knowledge reserves, etc. It is precisely because the three refined drugs have these conditions that they can guarantee the smooth implementation of MFCA in the company. Take the tablets of the three refined drugs as an example for reaccounting based on MFCA, MFCA and cost control are used to control the product cost of three refined drugs. First, the cost accounting of positive and negative products is carried out by MFCA, and the data of accounting are compared and analyzed. Finally, the purpose of cost control is achieved. The introduction of three refined drugs into MFCA not only adopts a new accounting method, but also combines the concept of MFCA with the cost control of three refined drugs, and makes use of MFCA to calculate more accurately. More reliable real data to create a more effective product cost control effect. Three refined drug MFCA accounting and cost control application cases, It can provide beneficial practice of cost control and social responsibility for more pharmaceutical enterprises.
【学位授予单位】：哈尔滨商业大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.72;F406.7

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