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随着我国社会市场经济不断发展和信息技术的不断更新,物流企业是当今全球经济发展崛起的新生力量之一。物流行业是当前最为流行的服务行业,它在我国经济的发展中占有不可小觑的地位。物流管理水平的高低直接反映了一个国家经济产出的大小,特别是当前市场竞争残酷激烈,物流管理水平是企业在市场能够存活并占有一席之地的法宝。物流作业成本的控制对企业的盈利状况以及市场竞争力的强弱是尤为重要的。当前,我国许多医药企业的物流作业成本管理不太理想,物流成本费用过高。所以,物流成本管理是医药企业管理的重点。本文就当前医药企业在物流成本管理的现状,为运用作业核算法来降低物流成本提出解决措施。
With the continuous development of the social market economy and the continuous updating of information technology in our country, the logistics enterprises are one of the emerging forces in the rise of the global economic development today. The logistics industry is currently the most popular service industry, which occupies an important position in the economic development of our country. The level of logistics management directly reflects the size of a country’s economic output, especially the current market competition is fierce and intense, logistics management level is the magic weapon in the market to survive and occupy a place. Controlling the cost of logistics operations on the profitability of enterprises and the strength of the market competitiveness is particularly important. At present, many pharmaceutical enterprises in our country are not ideal for the logistics cost management, and the logistics cost is too high. Therefore, the logistics cost management is the focus of pharmaceutical business management. In this paper, the current pharmaceutical companies in the logistics cost management status quo, the use of operating accounting method to reduce logistics costs and propose solutions.