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MBA毕业范文_天津药业集团全面成本管理模式及应用研究(63页).rar

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更新时间:2018/9/24(发布于天津)

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文本描述
摘 要
随着国家药品管理法规的完善、医疗制度的改革以及医药市场管理的日趋规
范,药品市场竞争的主要参考基准越来越清晰的指向产品质量和产品价格二者的
平衡点上。药品成本的竞争成为制药企业在市场竞争中更为有力的筹码,成本管
理也已然成为天津药业集团面临的永久性课题
本文依据现代成本管理的技术及理论,结合天津药业集团的内外部环境分
析,设计了符合天津药业集团发展需求的差异化全面成本领先战略体系,通过结
合企业的供应链和价值链的管理思想诠释了差异化全面成本管理的内涵,并指出
其特点为:
1. 遵循质量第一的原则
2. 差异化成本领先并进
为保证差异化全面成本领先战略的实施建立了责任成本管理、面向过程的成
本管理体系,并通过面向产品生产周期的成本分析对药业集团的部分产品进行相
对有效性评价,为今后产品设计与开发的方向提供了建设性的意见
关键词: 战略成本管理 全面成本管理 成本分析
Abstract
According to the improvement of the national medical management, the reform
of medical treatment and the regulation justice of the market competitive of medicines
clearly around the qualities and prices. Competition of medicines’ cost has become
effective chip of pharmaceutical enterprise among market competition, cost
management already become permanent subject that Tianjin Pharmaceutical Group
must face.
This thesis bases on modern cost technology and theory of management,
combines domestic and foreign environmental analysis of Tianjin Pharmaceutical
Group. The thesis designs and accords with Tianjin Pharmaceutical Group
development difference of demand total cost leads the strategic system. Through
combine supply chain and value management thought of chain of enterprise annotate
difference total cost intension of management, and points out that its characteristic is:
1. to follow quality first principle,
2. to lead and go forward side by side difference the costs.
For guarantee difference total cost leading implementation set up responsibility
cost management, face cost management system of course, and through face products
producing cost analysis carry on relative validity appraisal to some product of
Tianjin Pharmaceutical Group, for product design and direction that develop offer
constructive suggestion in the future.
Keyword: Strategic Cost Management Total Cost Management
System Cost Analysis