IVD企业作业成本法应用与价值链管理研究

发布时间：2018-04-20 14:14

本文选题：体外诊断 + 成本管理　；参考：《中国科学院大学(工程管理与信息技术学院)》2013年硕士论文

【摘要】：随着我国医疗水平的逐步提高,IVD产业作为医疗器械的一个独立分支也随之快速发展。但随着竞争的加剧,高技术带来的高利润率优势逐步减弱,此时占领成本方面的优势地位变得越来越迫切。本文是在作业成本管理和价值链管理的理论基础之上,结合我国IVD企业生产实际情况,试图探索一条降低企业成本的有效途径。本文的主要研究内容是以IVD企业中生公司为主要研究对象,通过对它目前的成本管理体系的研究,总结了中生公司成本管理体系的构成及特点；重点探讨了中生公司在传统成本管理体系运行过程中出现的问题,同时提出了改进方案；通过测试对比新旧成本管理体系,从价值链的角度对企业各个业务环节进行分析,分别寻找成本降低的突破口,最终实现降低企业成本特别是制造成本的目的。本文取得的主要成果包括以下几个方面：第一,从研究内容方面,国内外针对IVD企业的成本管理研究文献很少,笔者依据实际工作调研,总结IVD企业特点及成本管理现状特点,并分析其利弊；第二,针对IVD企业的生产经营特点,在作业成本法基础上改进出一种符合IVD企业需要的成本管理方法；第三,依据上述成本管理方法所提供数据基础,研究对IVD企业内部价值链的影响,寻找各环节降低成本的突破口,其中重点研究对生产过程的排产进行优化,能够显著提高生产效率。本文以IVD企业为背景改进完成了一种成本管理方法,并以IVD企业中生公司为例进行了实证研究,并取得积极成果。进而,本文中提出了一种优化IVD企业生产排产的方法,并经验证有效的提高了效率。
[Abstract]:With the gradual improvement of medical level in China, IVD industry, as an independent branch of medical devices, has also developed rapidly. However, as the competition intensifies, the advantage of high profit margin brought by high technology gradually weakens, and it becomes more and more urgent to occupy the dominant position in cost. Based on the theory of activity-based cost management and value chain management, this paper tries to explore an effective way to reduce the cost of IVD enterprises in our country. The main research content of this paper is to take the IVD enterprise Zhongsheng Company as the main research object, through the research of its current cost management system, summed up the structure and characteristics of the cost management system; This paper focuses on the problems in the operation of the traditional cost management system in Zhongsheng Company, and puts forward the improvement scheme, analyzes the business links of the enterprise from the perspective of the value chain by testing and comparing the old and the new cost management systems. The purpose of reducing enterprise cost, especially manufacturing cost, is to find the breakthrough of cost reduction. The main achievements of this paper include the following aspects: First, from the research content, the domestic and foreign IVD enterprise cost management research literature is few, the author according to the actual work investigation, summarizes the IVD enterprise characteristic and the cost management present situation characteristic, and analyzes its pros and cons; Secondly, according to the characteristics of production and management of IVD enterprises, a cost management method that meets the needs of IVD enterprises is improved on the basis of activity-based costing. Thirdly, according to the data basis provided by the above cost management method, the influence on the internal value chain of IVD enterprise is studied, and the breakthrough to reduce the cost in each link is found, among which the optimization of production scheduling in the production process is emphasized. Can improve production efficiency significantly. In this paper, we improve a cost management method based on IVD enterprise, and take IVD enterprise as an example to carry out an empirical study, and obtain positive results. Furthermore, this paper puts forward a method to optimize the production scheduling of IVD enterprises, and it is proved that the efficiency is improved effectively.
【学位授予单位】：中国科学院大学(工程管理与信息技术学院)
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F274;F275.3;F426.4

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