本文關(guān)鍵詞： 中藥材 物流成本 作業(yè)成本法 成本控制　出處：《安徽農(nóng)業(yè)大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：伴隨著經(jīng)濟(jì)全球化的發(fā)展,中藥材物流成本控制已成為皖北中藥材企業(yè)取得優(yōu)勢(shì)地位的關(guān)鍵。然而我國(guó)的中藥材物流水平與發(fā)達(dá)國(guó)家相比,卻遠(yuǎn)遠(yuǎn)落后于它們。目前我國(guó)中藥材產(chǎn)業(yè)發(fā)展過程中一個(gè)亟待需要解決的問題就是提高中藥材在物流成本控制方面的水平。伴隨著全球經(jīng)濟(jì)的快速穩(wěn)定發(fā)展和普遍醫(yī)療水平的提升,在這個(gè)社會(huì)對(duì)中藥的需求量也越來越大,但中藥材物流成本過高已在很大程度上嚴(yán)重制約了我國(guó)自身的中藥材和對(duì)于國(guó)際市場(chǎng)各個(gè)方面的競(jìng)爭(zhēng)力。通過對(duì)中藥材運(yùn)輸價(jià)格的控制,首先可以節(jié)約中藥材物流成本,從而降低中藥材產(chǎn)品的總成本；其次通過合理有效的使用各個(gè)渠道的資源運(yùn)輸,以此提高物流效率,可以使中藥材產(chǎn)品經(jīng)銷商不斷降低產(chǎn)品本身的成本,從中獲得最大的利潤(rùn)價(jià)值；最后還能降低我國(guó)中藥材產(chǎn)品在物流中的損耗。因此,對(duì)中藥材實(shí)施物流成本控制研究,在減少中藥材的物流成本,提高物流效率方面具有很大的科學(xué)實(shí)踐理論和應(yīng)用現(xiàn)實(shí)基礎(chǔ)意義。本文在結(jié)構(gòu)上,從控制物流運(yùn)輸成本開始,詳細(xì)分析了有關(guān)于國(guó)內(nèi)外關(guān)于物流運(yùn)輸管理和中藥自身成本的調(diào)查。通過分析皖北地區(qū)中藥材產(chǎn)品物流特點(diǎn)和物流運(yùn)行模式,總結(jié)出影響皖北中藥材物流成本控制的制約因素。本文引入作業(yè)成本法和控制評(píng)價(jià)理論,將實(shí)際操作中的運(yùn)輸與其他作業(yè)聯(lián)合到一起,在對(duì)整個(gè)過程物流運(yùn)輸作品的詳細(xì)分析后,提出相關(guān)的改進(jìn)措施。然后是對(duì)于中藥材自身,各個(gè)方面的成本控制,來降低成本,最大程度上獲取利潤(rùn)。在實(shí)際的中藥材運(yùn)輸過程中,對(duì)其物流活動(dòng)實(shí)施控制,以保障物流成本向控制標(biāo)準(zhǔn)靠攏。在本文的最后一個(gè)部分,介紹了對(duì)于實(shí)際生產(chǎn)生活中實(shí)際的成本,和在統(tǒng)計(jì)中的預(yù)測(cè)成本,進(jìn)行了詳細(xì)的分析,具體分析是什么原因?qū)е庐a(chǎn)生這種差異的,再根據(jù)結(jié)論提出相關(guān)的參考。本文選擇了一個(gè)實(shí)例,即皖北地區(qū)的企業(yè),這些企業(yè)已經(jīng)從事中藥材很長(zhǎng)時(shí)間了。我們通過把上述的理論應(yīng)用到該企業(yè)的實(shí)際運(yùn)營(yíng)中,得出使用的結(jié)果,并對(duì)結(jié)果進(jìn)行詳盡的分析,最后提出相關(guān)的蓋茨策略。
[Abstract]:With the development of economic globalization, the cost control of Chinese medicinal materials logistics has become the key to the advantage of Chinese herbal medicine enterprises in northern Anhui. However, the logistics level of Chinese medicinal materials in China is compared with that of developed countries. However, it lags far behind them. At present, a problem that needs to be solved in the development of Chinese herbal medicine industry is to improve the level of logistics cost control of Chinese herbal medicine. With the rapid and stable development of the global economy and popularization. The improvement of medical standards, In this society, the demand for traditional Chinese medicine is also increasing. However, the high logistics cost of Chinese medicinal materials has to a large extent seriously restricted the competitiveness of our own Chinese medicinal materials and all aspects of the international market. By controlling the transportation prices of Chinese medicinal materials, we can first save the logistics costs of Chinese medicinal materials. In order to reduce the total cost of Chinese herbal medicine products; secondly, through the rational and effective use of various channels of resource transportation, to improve the efficiency of logistics, so that dealers of Chinese medicinal products can continuously reduce the cost of the products themselves. In the end, it can also reduce the loss of Chinese medicinal materials products in the logistics. Therefore, the study on the logistics cost control of traditional Chinese medicinal materials will reduce the logistics costs of Chinese medicinal materials. To improve the efficiency of logistics has a great scientific practical theoretical and practical significance. This paper starts with the control of logistics transportation costs in terms of structure. The investigation on logistics transportation management and the cost of traditional Chinese medicine at home and abroad is analyzed in detail. By analyzing the logistics characteristics and logistics operation mode of traditional Chinese medicine products in northern Anhui, This paper introduces activity-based costing method and control evaluation theory to combine the transportation in practice with other operations. After a detailed analysis of the works of the whole process of logistics and transportation, the paper puts forward the relevant improvement measures. Then, the cost control of the Chinese herbal medicine itself, in all aspects, to reduce the cost, To maximize profit. In the actual transportation of Chinese medicinal materials, the logistics activities of the control to ensure logistics costs close to the control standard. In the last part of this article, This paper introduces the actual cost in actual production and life, and the forecast cost in statistics, and analyzes in detail what causes the difference. Based on the conclusion, this paper chooses an example, that is, enterprises in northern Anhui, which have been engaged in Chinese herbal medicine for a long time. We apply the above theory to the actual operation of this enterprise. Get the results of use, and the results of detailed analysis, and finally put forward the relevant Gates strategy.
【學(xué)位授予單位】：安徽農(nóng)業(yè)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F326.12;F253.7

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本文編號(hào)：1532307