面向药企的成本控制研究与应用

发布时间：2018-03-12 13:54

本文选题：Activity-based　切入点：Costing(ABC)　出处：《杭州电子科技大学》2015年硕士论文　论文类型：学位论文

【摘要】：制药技术行业的高速发展,不但需要面对因市场因素造成行业之间恶劣的竞争,还需要面对国家对药品价格的调控以及药企内部经营管理模式的自我改善等因素,对我国药企的发展和生存造成威胁。为了适应不断变化的市场环境,以及寻求制药行业的发展和改革,药企就必须转变传统的企业管理模式与生产模式,提高企业的经营管理的竞争力,而成本控制合哩利用成为企业在制药行业中生存的关键因素。本文通过研究分析提出一种基于作业成本的反馈控制差异分析方法以及预测控制的模型,以ABC作业成本法为基准,以药企历年的历史数据作为理论依据,并分析和讨论了该方法在药企行业中成本控制、成本分析的运用。该方法主要包括,以某药业的各作业中心成本核算的流程为例,应用于该药企企业的成本价值量指标、车间动因量指标、车间效率指标的差异分析,揭示车间产品成本升降的来源,并阐释了单位产品成本降低的有效途径,为企业领导和财务管理人员的管理提供了决策支持。本论文主要工作内容如下：1、分析研究了影响作业成本的几种算法,主要分为统计分析法、标准动因量控制法、临界值调差政策法,作为分析比较,同时结合药企行业的自身的因素,得出成本差异控制新模式。并研究了该方法在药企中单位成本的指标计算,以及相应作业流程的计算方法。2、分析研究了作业成本差异分析方法的算法应用,针对药企的产品生产流转模式,得出适合药企成本差异的最佳算法,以及计算得出企业的管理指标的模型。3、分析研究了成本控制算法,对药企生产流程的生产质量与成本模型进行了完整的分析,为管理层提供决策与调度的依据,提出了针对性的成本控制理论,得出成本控制算法,提出针对药企的应用模型。4、研究预测控制在作业成本反馈控制的作用,利用小波神经网络成本预测模型,基于CUSUM控制图下观察成本预测目标成本的偏移量。5、设计了针对药企的成本差异控制系统的模型、实现了系统对成本差异功能的应用以及针对企业成本控制指标的运用,对其相应指标与成本差异算法,根据此算法得出预算范围值,以及预测成本值在目标成本的偏移量。以及该系统在药企的成本控制中合理的应用。基于成本差异控制方法在药企的成功实践表明,本文提出的基于药企的成本差异控制算法是能够满足药企现在的成本控制以及生产管理,帮助药企优化成本,从而寻求产品成本的控制,完成企业增利的目的。
[Abstract]:With the rapid development of the pharmaceutical technology industry, it is necessary not only to face the adverse competition among the industries caused by market factors, but also to face the factors such as the regulation of drug prices by the state and the self-improvement of the internal management mode of pharmaceutical enterprises. In order to adapt to the changing market environment and to seek the development and reform of the pharmaceutical industry, pharmaceutical enterprises must change the traditional enterprise management mode and production mode. To improve the competitiveness of enterprises in operation and management, Cost control and utilization have become the key factors for enterprises to survive in pharmaceutical industry. This paper presents a feedback control variance analysis method based on activity-based cost and a predictive control model based on ABC activity-based costing method. Taking the historical data of pharmaceutical enterprises as the theoretical basis, this paper analyzes and discusses the cost control and cost analysis application of this method in the pharmaceutical industry. The method mainly includes the process of cost accounting in each activity center of a pharmaceutical industry as an example. The difference analysis of cost value index, workshop motivation quantity index and workshop efficiency index applied to the pharmaceutical enterprise reveals the source of the rising and falling of workshop product cost, and explains the effective way to reduce the unit product cost. This paper provides decision support for the management of enterprise leaders and financial management personnel. The main work of this paper is as follows: 1. This paper analyzes and studies several algorithms that affect activity cost, which are divided into statistical analysis method, standard agent quantity control method, and so on. The critical value adjustment policy method, as an analysis and comparison, and combining with the factors of pharmaceutical industry itself, a new model of cost difference control is obtained, and the index calculation of unit cost of this method in pharmaceutical enterprises is studied. As well as the calculation method of the corresponding activity flow. 2, the algorithm application of the activity-based cost difference analysis method is analyzed and studied. According to the product production flow mode of the pharmaceutical enterprise, the best algorithm suitable for the cost difference of the pharmaceutical enterprise is obtained. The cost control algorithm is analyzed and studied, and the production quality and cost model of the production process of pharmaceutical enterprises are analyzed in order to provide the basis for decision-making and scheduling for the management. This paper puts forward the cost control theory, obtains the cost control algorithm, puts forward the application model .4for pharmaceutical enterprises, studies the role of predictive control in activity-based cost feedback control, and makes use of wavelet neural network cost prediction model. Based on the deviation of cost forecast target cost under CUSUM control chart, the model of cost difference control system for pharmaceutical enterprises is designed, which realizes the application of cost difference function and the application of enterprise cost control index. For the corresponding index and cost difference algorithm, according to this algorithm, the budget range value, And how to predict the deviation of cost value in target cost, and the reasonable application of the system in the cost control of pharmaceutical enterprises. The successful practice based on cost difference control method in pharmaceutical enterprises shows that, The cost difference control algorithm proposed in this paper is able to meet the current cost control and production management of pharmaceutical enterprises, help pharmaceutical enterprises to optimize costs, so as to seek product cost control and achieve the purpose of increasing profits.
【学位授予单位】：杭州电子科技大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F426.72;F406.72;TP273

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