医药企业物流成本管理

发布时间：2018-05-15 12:32

本文选题：医药企业 + 作业成本法　；参考：《天津工业大学》2017年硕士论文

【摘要】：随着社会的发展人们逐渐意识到高效的物流成本的管理和控制可以有效的降低企业成本,为企业带来新的利润增长点。作为与民生息息相关的医药行业,医药企业物流成本的科学管理与有效控制更是应该得到更多的关注。本文对比分析了国内外医药物流的现状,介绍了与物流成本管理相关的理论学说和物流成本核算方法。针对国内医药物流近些年的情况和发展趋势,指出目前对医药物流企业的成本管理具有重要影响因素的方面,然后总结出具有普遍性、亟待解决的几个问题。在第四、五章中针对这些问题,结合第三章中提到的理论和核算方法,从影响力最大的几个方面入手,利用专业的成本管理知识对降低医药企业物流成本提出了解决的措施。在提出解决措施的同时还伴以实例的讲解计算,希望更简单明确的说明这些方法和理论与实际的结合。医药物流成本的核心观念在于对实际发生的业务进行详细的解读分析,在保证正确的物流操作程序下,对要发生的成本进行合理的减少,对可能出现的物流风险进行规避。物流成本的降低意味着增强企业在产品价格方面的竞争优势,为企业带来更多的利润。当前绝大多数企业对于涉及物流的相关方法是对某项具体经费的控制和降低。但是物流成本是一个系统的概念,体现在很多环节、有不同的输出表象,不能用一个具体的指标来进行控制。因此要在物流事件发生前进行充分的预测和情况分析,在物流事件的发生中进行随时的干预调整,在物流发生后做好总结和改进。从宏观角度看,如果全行业的物流效率普遍提高,物流费用平均水平降低到一个新的水平,那么该行业在国际上的竞争力将会得到增强。本文以物流成本管理的相关理论为基础,结合医药企业的物流情况和成本特点,探讨了降低医药企业物流成本的相关问题。希望本文可以为医药企业物流的健康良性发展提供参考。
[Abstract]:With the development of society, people gradually realize that the efficient management and control of logistics costs can effectively reduce the cost of enterprises, and bring new profit growth points for enterprises. As a pharmaceutical industry closely related to people's livelihood, the scientific management and effective control of logistics cost of pharmaceutical enterprises should be paid more attention. This paper compares and analyzes the current situation of pharmaceutical logistics at home and abroad, and introduces the theory and method of logistics cost accounting related to logistics cost management. In view of the situation and development trend of domestic pharmaceutical logistics in recent years, this paper points out the important factors affecting the cost management of pharmaceutical logistics enterprises at present, and then sums up several problems which are universal and urgent to be solved. Aiming at these problems in the fourth and fifth chapters, combined with the theory and accounting method mentioned in the third chapter, starting with the most influential aspects, this paper puts forward some measures to reduce the logistics cost of pharmaceutical enterprises by using the professional cost management knowledge. It is hoped that these methods and the combination of theory and practice will be explained more simply and clearly with the explanation and calculation of examples. The core concept of medical logistics cost lies in the detailed interpretation and analysis of the actual business, under the guarantee of correct logistics operation procedure, the cost to be incurred should be reduced reasonably and the possible logistics risk should be avoided. The reduction of logistics cost means to strengthen the competitive advantage of the enterprise in the product price and bring more profit to the enterprise. At present, most enterprises control and reduce some specific funds for the related methods of logistics. However, logistics cost is a systematic concept, which is embodied in many links and has different output appearances, which can not be controlled by a specific index. Therefore, it is necessary to make sufficient prediction and situation analysis before the occurrence of logistics events, to intervene and adjust at any time during the occurrence of logistics events, and to make a good summary and improvement after the occurrence of logistics. From the macro point of view, if the logistics efficiency of the whole industry is generally improved, the average level of logistics costs will be reduced to a new level, then the international competitiveness of the industry will be enhanced. Based on the theory of logistics cost management and combining the logistics situation and cost characteristics of pharmaceutical enterprises, this paper discusses the related problems of reducing logistics cost of pharmaceutical enterprises. Hope this article can provide a reference for the healthy development of pharmaceutical enterprise logistics.
【学位授予单位】：天津工业大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.72;F252;F406.72

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