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》2013年碩士論文　論文類型：學位論文

  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《全國藥品流通行業(yè)“十二五”發(fā)展規(guī)劃綱要》提出,未來五年將完善醫(yī)藥流通行業(yè)的準入退出機制,嚴格控制藥品經(jīng)營企業(yè)數(shù)量,同時鼓勵藥品流通企業(yè)進行兼并重組,提高藥品流通的行業(yè)集中度。隨著市場競爭加劇,醫(yī)藥流通企業(yè)之間的競爭也越來越激烈。不同企業(yè)之間的競爭主要在價格之中展開,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,物流活動逐步成為企業(yè)運作的核心,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,使得企業(yè)在激勵競爭環(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)“提出問題--分析問題--解決問題”的研究模式,以寶慶醫(yī)藥流通企業(yè)為研究對象,通過對企業(yè)的業(yè)務流程進行分析,為研究企業(yè)物流成本控制的對策提供思路。首先,從企業(yè)財務、業(yè)務流程和相關(guān)物流環(huán)節(jié)的成本控制狀況進行分析,剖析寶慶醫(yī)藥流通企業(yè)存在的問題。其次,以財務分析為基礎(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務體系,為企業(yè)物流相關(guān)活動成本控制提供指導。然后,從企業(yè)各物流活動環(huán)節(jié)及相關(guān)細節(jié)之處提出相應的成本控制對策。其中,具體措施包括：運用節(jié)約里程法改進配送環(huán)節(jié)中車輛調(diào)度問題,降低配送成本；改進倉儲活動設計提高倉儲作業(yè)效率。最后,從降低成本費用和提高成本效率兩方面,對企業(yè)物流成本控制進行效益分析。圖18幅,表21張,參考文獻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.

【學位授予單位】：中南大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F275.3;F426.72

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本文編號：1355952