宝庆医药流通企业物流成本控制研究

发布时间：2017-12-30 18:32

本文关键词：宝庆医药流通企业物流成本控制研究　出处：《中南大学》2013年硕士论文　论文类型：学位论文

【摘要】：2011年5月发布的《全国药品流通行业“十二五”发展规划纲要》提出,未来五年将完善医药流通行业的准入退出机制,严格控制药品经营企业数量,同时鼓励药品流通企业进行兼并重组,提高药品流通的行业集中度。随着市场竞争加剧,医药流通企业之间的竞争也越来越激烈。不同企业之间的竞争主要在价格之中展开,企业成本控制体现出了重要的作用。在医药流通企业中,物流活动逐步成为企业运作的核心,物流成本在企业总成本中占据较大的比重。如何降低企业物流成本,提高企业利润,使得企业在激励竞争环境中占据有利位置,得到了企业管理者的广泛关注。本文根据“提出问题--分析问题--解决问题”的研究模式,以宝庆医药流通企业为研究对象,通过对企业的业务流程进行分析,为研究企业物流成本控制的对策提供思路。首先,从企业财务、业务流程和相关物流环节的成本控制状况进行分析,剖析宝庆医药流通企业存在的问题。其次,以财务分析为基础,结合企业具体情况分析,围绕物流相关作业环节,建立以物流为核心的财务体系,为企业物流相关活动成本控制提供指导。然后,从企业各物流活动环节及相关细节之处提出相应的成本控制对策。其中,具体措施包括：运用节约里程法改进配送环节中车辆调度问题,降低配送成本；改进仓储活动设计提高仓储作业效率。最后,从降低成本费用和提高成本效率两方面,对企业物流成本控制进行效益分析。图18幅,表21张,参考文献57篇。
[Abstract]:Released in May 2011 "national drug distribution industry" outline of 12th Five-Year "development plan > proposed, the next five years will improve access to the pharmaceutical distribution industry exit mechanism, strictly control the number of pharmaceutical enterprises, and encourage the drug circulation enterprises mergers and acquisitions, improve the pharmaceutical distribution industry concentration. With the aggravation of the market competition, between the medicine circulation enterprises the competition is increasingly fierce. Different competition between enterprises is mainly reflected in the price, cost control has an important role. In the medicine circulation enterprises, logistics activities gradually become the core for the operation of enterprises, the logistics cost occupies a large proportion in the total cost of the enterprise. How to reduce logistics cost, improve corporate profits that makes the enterprise to occupy a favorable position in the fierce competition environment, has received wide attention of enterprise managers.
According to the research mode of "propose analyze solve the problem", the medicine circulation enterprises Baoqing as the research object, through the analysis of enterprise business processes, to provide ideas for the Countermeasures of logistics cost control. First of all, from the corporate finance, business process and related logistics cost control analysis analysis of the existing pharmaceutical enterprises Baoqing problem. Secondly, based on financial analysis, analysis of the specific situation of the enterprise, the logistics related operations, to establish logistics as the core of the financial system, to provide guidance for enterprise logistics activities related to cost control. Then, put forward the corresponding countermeasures from the enterprise logistics cost control and related activities the details. The specific measures include: improving the distribution vehicle scheduling problem with saving algorithm, reduce distribution cost; improve warehouse The design of storage activities improves the efficiency of warehousing operations. Finally, from the two aspects of reducing cost and improving cost efficiency, we carry out the benefit analysis of enterprise logistics cost control. There are 18 tables, 21 tables and 57 references.

【学位授予单位】：中南大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275.3;F426.72

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