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论文编号：	15265
作者编号：	2120223767
上传时间：	2025/3/7 17:34:42
中文题目：	S制药公司作业成本管理应用研究
英文题目：	The Research on Application of Activity Based Costing Management in S Pharmaceutical Enterprise
指导老师：	陆宇建
中文关键字：	成本管理;作业成本管理;作业成本法;制药公司
英文关键字：	Cost management; Activity Based Costing; Activity Based Costing Management;Pharmaceutical Enterprise
中文摘要：	近年来，在国家政策的扶持下，我国中药产业呈现出较为蓬勃的发展态势。 中成药制造业作为中药行业的三大支柱之一，也面临着政策与市场环境的深刻 变革，这些变革既带来了前所未有的机遇，也带来了诸多挑战。在国家政策方面， 政府大力支持并制定行业标准，这有助于中成药行业的蓬勃发展和行业内的良 性竞争;但在市场环境方面，随着中药材价格异常上涨，生产成本进一步提高， 中小型中成药制造业企业想要在价格竞争中争得一席之地，精准的成本管理体 系是必不可少的;加之近年来，中成药制造行业机械化程度逐步提升，人工作业 逐渐被取代，这就导致间接成本比重逐步上升，在此情况下，传统的成本核算方 式以及管理体系难以适应环境的转变，往往由于成本信息不够精准、缺乏参考价 值而不能满足企业对于成本管理的精细化要求。 针对上述研究背景，本文采用了实地调查、文献研究和对比分析的方法，通 过对案例公司 S 企业的生产模式、组织架构及成本管理现状的详细梳理，揭示 了该公司在成本核算和管理方面存在的五个主要问题:产品成本核算结果准确 性下降、成本控制缺乏有效性、难以为生产决策提供有效信息、成本预算缺乏有 效的数据基础和科学依据、成本考核失效。在此基础上，结合 S 公司自身的成本 管理情况，本文进一步探讨了建立作业成本核算和管理体系的可行性和必要性。 从公司各剂型产品的生产工艺流程出发，设计了具体的应用程序，并利用 S 公 司 2023 年 11 月的相关数据，重新计算了当月产成品成本。并在此基础上讨论 S 公司作业成本管理体系的应用效果。最后，结合 S 公司实际情况，叙述了应用作 业成本管理的保障措施。 根据对S公司应用作业成本管理效果的预测，本文认为作业成本管理在中小 型中成药制造企业具有可操作性，作业成本管理可以帮助企业进行准确的成本 核算与有效的管理，从总体上提升企业的成本管理水平，增强企业的活力与竞争 力，实现企业的经营目标和发展战略。
英文摘要：	In recent years, with the support of national policies, traditional Chinese medicine industry has shown a booming development trend. As one of the three pillars of the traditional Chinese medicine industry, traditional Chinese patent medicines manufacturing industry is facing significant changes in policy and market environment. These changes have brought both unprecedented opportunities and numerous challenges. In terms of national policies, the government provides strong support and formulates industry standards, which contributes to the vigorous development and healthy competition of the traditional Chinese patent medicines manufacturing industry. However, in terms of market environment, with the abnormal rise in the price of traditional Chinese medicine and further increase in production costs, accurate cost management system is essential for small and medium-sized Chinese patent medicine enterprises to win a place in price competition. Moreover, in recent years, the degree of mechanization of traditional Chinese patent medicines manufacturing industry has gradually improved, and manual work has gradually been replaced, which has led to the gradual increase in the proportion of indirect costs. In this situation, traditional cost accounting methods and management systems are difficult to adapt to the changing environment. They cannot meet the refined requirements of enterprises for cost control and management due to their lack of precision and reference value. In response to the above research background, this dissertation adopts the methods of field investigation, literature research, and comparative analysis. Through a detailed analysis of the production mode, organizational structure, and cost management status of the case company S, five main problems in cost management were revealed: decreased accuracy of product cost accounting results, lack of effective cost control, difficulty in providing effective information for production decisions, lack of effective data foundation and scientific basis for cost budgeting, and ineffective cost assessment. On this basis, combined with S Company's own cost management situation, this dissertation further explores the feasibility and necessity of establishing an activity-based cost management system. This dissertation designs specific application programs based on the production process of various dosage forms of the company's products. And this dissertation uses the relevant data of S company in November 2023 to recalculate the cost of finished products for that month. On this basis, this dissertation discusses the application effect of S company's activity-based cost management system. Finally, based on the actual situation of S company, this dissertation describes the limiting factors and safeguard measures of applying activity-based cost management. Through the analysis of the cost management of the case company, the activity- based cost management is operable in small and medium-sized Chinese patent medicine enterprises. The activity-based cost management can help enterprises carry out accurate cost accounting and effective management, improve the cost management level of enterprises as a whole, enhance the vitality and competitiveness of enterprises, and achieve the business objectives and development strategies of enterprises.
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