皖北中药材物流成本控制研究

发布时间：2018-02-25 00:20

本文关键词： 中药材物流成本作业成本法成本控制　出处：《安徽农业大学》2014年硕士论文　论文类型：学位论文

【摘要】：伴随着经济全球化的发展,中药材物流成本控制已成为皖北中药材企业取得优势地位的关键。然而我国的中药材物流水平与发达国家相比,却远远落后于它们。目前我国中药材产业发展过程中一个亟待需要解决的问题就是提高中药材在物流成本控制方面的水平。伴随着全球经济的快速稳定发展和普遍医疗水平的提升,在这个社会对中药的需求量也越来越大,但中药材物流成本过高已在很大程度上严重制约了我国自身的中药材和对于国际市场各个方面的竞争力。通过对中药材运输价格的控制,首先可以节约中药材物流成本,从而降低中药材产品的总成本；其次通过合理有效的使用各个渠道的资源运输,以此提高物流效率,可以使中药材产品经销商不断降低产品本身的成本,从中获得最大的利润价值；最后还能降低我国中药材产品在物流中的损耗。因此,对中药材实施物流成本控制研究,在减少中药材的物流成本,提高物流效率方面具有很大的科学实践理论和应用现实基础意义。本文在结构上,从控制物流运输成本开始,详细分析了有关于国内外关于物流运输管理和中药自身成本的调查。通过分析皖北地区中药材产品物流特点和物流运行模式,总结出影响皖北中药材物流成本控制的制约因素。本文引入作业成本法和控制评价理论,将实际操作中的运输与其他作业联合到一起,在对整个过程物流运输作品的详细分析后,提出相关的改进措施。然后是对于中药材自身,各个方面的成本控制,来降低成本,最大程度上获取利润。在实际的中药材运输过程中,对其物流活动实施控制,以保障物流成本向控制标准靠拢。在本文的最后一个部分,介绍了对于实际生产生活中实际的成本,和在统计中的预测成本,进行了详细的分析,具体分析是什么原因导致产生这种差异的,再根据结论提出相关的参考。本文选择了一个实例,即皖北地区的企业,这些企业已经从事中药材很长时间了。我们通过把上述的理论应用到该企业的实际运营中,得出使用的结果,并对结果进行详尽的分析,最后提出相关的盖茨策略。
[Abstract]:With the development of economic globalization, the cost control of Chinese medicinal materials logistics has become the key to the advantage of Chinese herbal medicine enterprises in northern Anhui. However, the logistics level of Chinese medicinal materials in China is compared with that of developed countries. However, it lags far behind them. At present, a problem that needs to be solved in the development of Chinese herbal medicine industry is to improve the level of logistics cost control of Chinese herbal medicine. With the rapid and stable development of the global economy and popularization. The improvement of medical standards, In this society, the demand for traditional Chinese medicine is also increasing. However, the high logistics cost of Chinese medicinal materials has to a large extent seriously restricted the competitiveness of our own Chinese medicinal materials and all aspects of the international market. By controlling the transportation prices of Chinese medicinal materials, we can first save the logistics costs of Chinese medicinal materials. In order to reduce the total cost of Chinese herbal medicine products; secondly, through the rational and effective use of various channels of resource transportation, to improve the efficiency of logistics, so that dealers of Chinese medicinal products can continuously reduce the cost of the products themselves. In the end, it can also reduce the loss of Chinese medicinal materials products in the logistics. Therefore, the study on the logistics cost control of traditional Chinese medicinal materials will reduce the logistics costs of Chinese medicinal materials. To improve the efficiency of logistics has a great scientific practical theoretical and practical significance. This paper starts with the control of logistics transportation costs in terms of structure. The investigation on logistics transportation management and the cost of traditional Chinese medicine at home and abroad is analyzed in detail. By analyzing the logistics characteristics and logistics operation mode of traditional Chinese medicine products in northern Anhui, This paper introduces activity-based costing method and control evaluation theory to combine the transportation in practice with other operations. After a detailed analysis of the works of the whole process of logistics and transportation, the paper puts forward the relevant improvement measures. Then, the cost control of the Chinese herbal medicine itself, in all aspects, to reduce the cost, To maximize profit. In the actual transportation of Chinese medicinal materials, the logistics activities of the control to ensure logistics costs close to the control standard. In the last part of this article, This paper introduces the actual cost in actual production and life, and the forecast cost in statistics, and analyzes in detail what causes the difference. Based on the conclusion, this paper chooses an example, that is, enterprises in northern Anhui, which have been engaged in Chinese herbal medicine for a long time. We apply the above theory to the actual operation of this enterprise. Get the results of use, and the results of detailed analysis, and finally put forward the relevant Gates strategy.
【学位授予单位】：安徽农业大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F326.12;F253.7

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