本文關(guān)鍵詞：寶慶醫(yī)藥流通企業(yè)物流成本控制研究　出處：《中南大學(xué)》2013年碩士論文　論文類型：學(xué)位論文

  更多相關(guān)文章： 醫(yī)藥流通 流通企業(yè) 物流成本 成本控制

【摘要】：2011年5月發(fā)布的《全國(guó)藥品流通行業(yè)“十二五”發(fā)展規(guī)劃綱要》提出,未來(lái)五年將完善醫(yī)藥流通行業(yè)的準(zhǔn)入退出機(jī)制,嚴(yán)格控制藥品經(jīng)營(yíng)企業(yè)數(shù)量,同時(shí)鼓勵(lì)藥品流通企業(yè)進(jìn)行兼并重組,提高藥品流通的行業(yè)集中度。隨著市場(chǎng)競(jìng)爭(zhēng)加劇,醫(yī)藥流通企業(yè)之間的競(jìng)爭(zhēng)也越來(lái)越激烈。不同企業(yè)之間的競(jìng)爭(zhēng)主要在價(jià)格之中展開(kāi),企業(yè)成本控制體現(xiàn)出了重要的作用。在醫(yī)藥流通企業(yè)中,物流活動(dòng)逐步成為企業(yè)運(yùn)作的核心,物流成本在企業(yè)總成本中占據(jù)較大的比重。如何降低企業(yè)物流成本,提高企業(yè)利潤(rùn),使得企業(yè)在激勵(lì)競(jìng)爭(zhēng)環(huán)境中占據(jù)有利位置,得到了企業(yè)管理者的廣泛關(guān)注。 本文根據(jù)“提出問(wèn)題--分析問(wèn)題--解決問(wèn)題”的研究模式,以寶慶醫(yī)藥流通企業(yè)為研究對(duì)象,通過(guò)對(duì)企業(yè)的業(yè)務(wù)流程進(jìn)行分析,為研究企業(yè)物流成本控制的對(duì)策提供思路。首先,從企業(yè)財(cái)務(wù)、業(yè)務(wù)流程和相關(guān)物流環(huán)節(jié)的成本控制狀況進(jìn)行分析,剖析寶慶醫(yī)藥流通企業(yè)存在的問(wèn)題。其次,以財(cái)務(wù)分析為基礎(chǔ),結(jié)合企業(yè)具體情況分析,圍繞物流相關(guān)作業(yè)環(huán)節(jié),建立以物流為核心的財(cái)務(wù)體系,為企業(yè)物流相關(guān)活動(dòng)成本控制提供指導(dǎo)。然后,從企業(yè)各物流活動(dòng)環(huán)節(jié)及相關(guān)細(xì)節(jié)之處提出相應(yīng)的成本控制對(duì)策。其中,具體措施包括：運(yùn)用節(jié)約里程法改進(jìn)配送環(huán)節(jié)中車輛調(diào)度問(wèn)題,降低配送成本；改進(jìn)倉(cāng)儲(chǔ)活動(dòng)設(shè)計(jì)提高倉(cāng)儲(chǔ)作業(yè)效率。最后,從降低成本費(fèi)用和提高成本效率兩方面,對(duì)企業(yè)物流成本控制進(jìn)行效益分析。圖18幅,表21張,參考文獻(xiàn)57篇。
[Abstract]:Released in May 2011 "national drug distribution industry" outline of 12th Five-Year "development plan > proposed, the next five years will improve access to the pharmaceutical distribution industry exit mechanism, strictly control the number of pharmaceutical enterprises, and encourage the drug circulation enterprises mergers and acquisitions, improve the pharmaceutical distribution industry concentration. With the aggravation of the market competition, between the medicine circulation enterprises the competition is increasingly fierce. Different competition between enterprises is mainly reflected in the price, cost control has an important role. In the medicine circulation enterprises, logistics activities gradually become the core for the operation of enterprises, the logistics cost occupies a large proportion in the total cost of the enterprise. How to reduce logistics cost, improve corporate profits that makes the enterprise to occupy a favorable position in the fierce competition environment, has received wide attention of enterprise managers.
According to the research mode of "propose analyze solve the problem", the medicine circulation enterprises Baoqing as the research object, through the analysis of enterprise business processes, to provide ideas for the Countermeasures of logistics cost control. First of all, from the corporate finance, business process and related logistics cost control analysis analysis of the existing pharmaceutical enterprises Baoqing problem. Secondly, based on financial analysis, analysis of the specific situation of the enterprise, the logistics related operations, to establish logistics as the core of the financial system, to provide guidance for enterprise logistics activities related to cost control. Then, put forward the corresponding countermeasures from the enterprise logistics cost control and related activities the details. The specific measures include: improving the distribution vehicle scheduling problem with saving algorithm, reduce distribution cost; improve warehouse The design of storage activities improves the efficiency of warehousing operations. Finally, from the two aspects of reducing cost and improving cost efficiency, we carry out the benefit analysis of enterprise logistics cost control. There are 18 tables, 21 tables and 57 references.

【學(xué)位授予單位】：中南大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F275.3;F426.72

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