發(fā)布時(shí)間：2018-04-20 14:14

  本文選題：體外診斷 + 成本管理��； 參考：《中國(guó)科學(xué)院大學(xué)(工程管理與信息技術(shù)學(xué)院)》2013年碩士論文

【摘要】：隨著我國(guó)醫(yī)療水平的逐步提高,IVD產(chǎn)業(yè)作為醫(yī)療器械的一個(gè)獨(dú)立分支也隨之快速發(fā)展。但隨著競(jìng)爭(zhēng)的加劇,高技術(shù)帶來(lái)的高利潤(rùn)率優(yōu)勢(shì)逐步減弱,此時(shí)占領(lǐng)成本方面的優(yōu)勢(shì)地位變得越來(lái)越迫切。本文是在作業(yè)成本管理和價(jià)值鏈管理的理論基礎(chǔ)之上,結(jié)合我國(guó)IVD企業(yè)生產(chǎn)實(shí)際情況,試圖探索一條降低企業(yè)成本的有效途徑。 本文的主要研究?jī)?nèi)容是以IVD企業(yè)中生公司為主要研究對(duì)象,通過(guò)對(duì)它目前的成本管理體系的研究,總結(jié)了中生公司成本管理體系的構(gòu)成及特點(diǎn)；重點(diǎn)探討了中生公司在傳統(tǒng)成本管理體系運(yùn)行過(guò)程中出現(xiàn)的問(wèn)題,同時(shí)提出了改進(jìn)方案；通過(guò)測(cè)試對(duì)比新舊成本管理體系,從價(jià)值鏈的角度對(duì)企業(yè)各個(gè)業(yè)務(wù)環(huán)節(jié)進(jìn)行分析,分別尋找成本降低的突破口,最終實(shí)現(xiàn)降低企業(yè)成本特別是制造成本的目的。本文取得的主要成果包括以下幾個(gè)方面： 第一,從研究?jī)?nèi)容方面,國(guó)內(nèi)外針對(duì)IVD企業(yè)的成本管理研究文獻(xiàn)很少,筆者依據(jù)實(shí)際工作調(diào)研,總結(jié)IVD企業(yè)特點(diǎn)及成本管理現(xiàn)狀特點(diǎn),并分析其利弊； 第二,針對(duì)IVD企業(yè)的生產(chǎn)經(jīng)營(yíng)特點(diǎn),在作業(yè)成本法基礎(chǔ)上改進(jìn)出一種符合IVD企業(yè)需要的成本管理方法； 第三,依據(jù)上述成本管理方法所提供數(shù)據(jù)基礎(chǔ),研究對(duì)IVD企業(yè)內(nèi)部?jī)r(jià)值鏈的影響,尋找各環(huán)節(jié)降低成本的突破口,其中重點(diǎn)研究對(duì)生產(chǎn)過(guò)程的排產(chǎn)進(jìn)行優(yōu)化,能夠顯著提高生產(chǎn)效率。 本文以IVD企業(yè)為背景改進(jìn)完成了一種成本管理方法,并以IVD企業(yè)中生公司為例進(jìn)行了實(shí)證研究,并取得積極成果。進(jìn)而,本文中提出了一種優(yōu)化IVD企業(yè)生產(chǎn)排產(chǎn)的方法,并經(jīng)驗(yàn)證有效的提高了效率。
[Abstract]:With the gradual improvement of medical level in China, IVD industry, as an independent branch of medical devices, has also developed rapidly. However, as the competition intensifies, the advantage of high profit margin brought by high technology gradually weakens, and it becomes more and more urgent to occupy the dominant position in cost. Based on the theory of activity-based cost management and value chain management, this paper tries to explore an effective way to reduce the cost of IVD enterprises in our country. The main research content of this paper is to take the IVD enterprise Zhongsheng Company as the main research object, through the research of its current cost management system, summed up the structure and characteristics of the cost management system; This paper focuses on the problems in the operation of the traditional cost management system in Zhongsheng Company, and puts forward the improvement scheme, analyzes the business links of the enterprise from the perspective of the value chain by testing and comparing the old and the new cost management systems. The purpose of reducing enterprise cost, especially manufacturing cost, is to find the breakthrough of cost reduction. The main achievements of this paper include the following aspects: First, from the research content, the domestic and foreign IVD enterprise cost management research literature is few, the author according to the actual work investigation, summarizes the IVD enterprise characteristic and the cost management present situation characteristic, and analyzes its pros and cons; Secondly, according to the characteristics of production and management of IVD enterprises, a cost management method that meets the needs of IVD enterprises is improved on the basis of activity-based costing. Thirdly, according to the data basis provided by the above cost management method, the influence on the internal value chain of IVD enterprise is studied, and the breakthrough to reduce the cost in each link is found, among which the optimization of production scheduling in the production process is emphasized. Can improve production efficiency significantly. In this paper, we improve a cost management method based on IVD enterprise, and take IVD enterprise as an example to carry out an empirical study, and obtain positive results. Furthermore, this paper puts forward a method to optimize the production scheduling of IVD enterprises, and it is proved that the efficiency is improved effectively.
【學(xué)位授予單位】：中國(guó)科學(xué)院大學(xué)(工程管理與信息技術(shù)學(xué)院)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類(lèi)號(hào)】：F274;F275.3;F426.4

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