本文選題：醫(yī)藥企業(yè) + 作業(yè)成本法�。� 參考：《天津工業(yè)大學(xué)》2017年碩士論文

【摘要】：隨著社會(huì)的發(fā)展人們逐漸意識(shí)到高效的物流成本的管理和控制可以有效的降低企業(yè)成本,為企業(yè)帶來(lái)新的利潤(rùn)增長(zhǎng)點(diǎn)。作為與民生息息相關(guān)的醫(yī)藥行業(yè),醫(yī)藥企業(yè)物流成本的科學(xué)管理與有效控制更是應(yīng)該得到更多的關(guān)注。本文對(duì)比分析了國(guó)內(nèi)外醫(yī)藥物流的現(xiàn)狀,介紹了與物流成本管理相關(guān)的理論學(xué)說(shuō)和物流成本核算方法。針對(duì)國(guó)內(nèi)醫(yī)藥物流近些年的情況和發(fā)展趨勢(shì),指出目前對(duì)醫(yī)藥物流企業(yè)的成本管理具有重要影響因素的方面,然后總結(jié)出具有普遍性、亟待解決的幾個(gè)問(wèn)題。在第四、五章中針對(duì)這些問(wèn)題,結(jié)合第三章中提到的理論和核算方法,從影響力最大的幾個(gè)方面入手,利用專(zhuān)業(yè)的成本管理知識(shí)對(duì)降低醫(yī)藥企業(yè)物流成本提出了解決的措施。在提出解決措施的同時(shí)還伴以實(shí)例的講解計(jì)算,希望更簡(jiǎn)單明確的說(shuō)明這些方法和理論與實(shí)際的結(jié)合。醫(yī)藥物流成本的核心觀念在于對(duì)實(shí)際發(fā)生的業(yè)務(wù)進(jìn)行詳細(xì)的解讀分析,在保證正確的物流操作程序下,對(duì)要發(fā)生的成本進(jìn)行合理的減少,對(duì)可能出現(xiàn)的物流風(fēng)險(xiǎn)進(jìn)行規(guī)避。物流成本的降低意味著增強(qiáng)企業(yè)在產(chǎn)品價(jià)格方面的競(jìng)爭(zhēng)優(yōu)勢(shì),為企業(yè)帶來(lái)更多的利潤(rùn)。當(dāng)前絕大多數(shù)企業(yè)對(duì)于涉及物流的相關(guān)方法是對(duì)某項(xiàng)具體經(jīng)費(fèi)的控制和降低。但是物流成本是一個(gè)系統(tǒng)的概念,體現(xiàn)在很多環(huán)節(jié)、有不同的輸出表象,不能用一個(gè)具體的指標(biāo)來(lái)進(jìn)行控制。因此要在物流事件發(fā)生前進(jìn)行充分的預(yù)測(cè)和情況分析,在物流事件的發(fā)生中進(jìn)行隨時(shí)的干預(yù)調(diào)整,在物流發(fā)生后做好總結(jié)和改進(jìn)。從宏觀角度看,如果全行業(yè)的物流效率普遍提高,物流費(fèi)用平均水平降低到一個(gè)新的水平,那么該行業(yè)在國(guó)際上的競(jìng)爭(zhēng)力將會(huì)得到增強(qiáng)。本文以物流成本管理的相關(guān)理論為基礎(chǔ),結(jié)合醫(yī)藥企業(yè)的物流情況和成本特點(diǎn),探討了降低醫(yī)藥企業(yè)物流成本的相關(guān)問(wèn)題。希望本文可以為醫(yī)藥企業(yè)物流的健康良性發(fā)展提供參考。
[Abstract]:With the development of society, people gradually realize that the efficient management and control of logistics costs can effectively reduce the cost of enterprises, and bring new profit growth points for enterprises. As a pharmaceutical industry closely related to people's livelihood, the scientific management and effective control of logistics cost of pharmaceutical enterprises should be paid more attention. This paper compares and analyzes the current situation of pharmaceutical logistics at home and abroad, and introduces the theory and method of logistics cost accounting related to logistics cost management. In view of the situation and development trend of domestic pharmaceutical logistics in recent years, this paper points out the important factors affecting the cost management of pharmaceutical logistics enterprises at present, and then sums up several problems which are universal and urgent to be solved. Aiming at these problems in the fourth and fifth chapters, combined with the theory and accounting method mentioned in the third chapter, starting with the most influential aspects, this paper puts forward some measures to reduce the logistics cost of pharmaceutical enterprises by using the professional cost management knowledge. It is hoped that these methods and the combination of theory and practice will be explained more simply and clearly with the explanation and calculation of examples. The core concept of medical logistics cost lies in the detailed interpretation and analysis of the actual business, under the guarantee of correct logistics operation procedure, the cost to be incurred should be reduced reasonably and the possible logistics risk should be avoided. The reduction of logistics cost means to strengthen the competitive advantage of the enterprise in the product price and bring more profit to the enterprise. At present, most enterprises control and reduce some specific funds for the related methods of logistics. However, logistics cost is a systematic concept, which is embodied in many links and has different output appearances, which can not be controlled by a specific index. Therefore, it is necessary to make sufficient prediction and situation analysis before the occurrence of logistics events, to intervene and adjust at any time during the occurrence of logistics events, and to make a good summary and improvement after the occurrence of logistics. From the macro point of view, if the logistics efficiency of the whole industry is generally improved, the average level of logistics costs will be reduced to a new level, then the international competitiveness of the industry will be enhanced. Based on the theory of logistics cost management and combining the logistics situation and cost characteristics of pharmaceutical enterprises, this paper discusses the related problems of reducing logistics cost of pharmaceutical enterprises. Hope this article can provide a reference for the healthy development of pharmaceutical enterprise logistics.
【學(xué)位授予單位】：天津工業(yè)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類(lèi)號(hào)】：F426.72;F252;F406.72

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本文編號(hào)：1892478