面向A医药企业环保需求的成本管理研究

发布时间：2018-03-09 20:57

本文选题：医药行业　切入点：作业成本管理　出处：《天津大学》2013年硕士论文　论文类型：学位论文

【摘要】：随着社会经济的发展，资源短缺，环境污染问题日益严重，环境污染问题成为全人类共同关注的严峻问题。制药工业，尤其是化学原料药行业污染严重。随着医药工业的发展，制药工业带来的危害越来越大，引起了人们广泛的关注。面临环境保护的严峻形势，如何更好的控制成本，成为每一个制药企业关注的问题。本文从医药行业的特点和A公司的实际出发，结合医药行业废水废渣处理技术的分析，应用作业成本法相关理论，完成公司生产工艺流程分析，废料处理方案分析。根据作业成本管理分析，进行了作业确认以及作业中心划分，，并建立了作业库，经过成本动因的分析，完成了作业综合分析，分析了A公司废料处理的经济效益和环境效益。 A公司所使用的废料与废水处理方案，以及其工艺改革对废料与废水产生的控制和新技术的应用，为今后医药生产中废料与废水的处理提供了很好的借鉴作用。
[Abstract]:With the development of society and economy, the shortage of resources and the increasingly serious problem of environmental pollution, the problem of environmental pollution has become a serious problem of common concern of all mankind. The pharmaceutical industry, especially the chemical API industry, is seriously polluted. With the development of pharmaceutical industry, Facing the severe situation of environmental protection, how to better control the cost has become the problem that every pharmaceutical enterprise pays attention to. Based on the characteristics of pharmaceutical industry and the reality of Company A, this paper analyzes the waste water treatment technology of pharmaceutical industry, and applies the theory of activity-based costing to complete the analysis of the production process of the company. Waste disposal scheme analysis. According to activity-based cost management analysis, activity confirmation and activity center division are carried out, and the job database is established. After cost driver analysis, the comprehensive activity analysis is completed. The economic and environmental benefits of waste disposal in company A are analyzed. The treatment scheme of waste and wastewater used by Company A, the control of waste and wastewater produced by its technological reform and the application of new technology provide a good reference for the treatment of waste and wastewater in pharmaceutical production in the future.
【学位授予单位】：天津大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：X787;F406.7;F426.72

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