药企物流预算制订探讨（Discussion on pharmaceutical logistics budget establishment）.docVIP

药企物流预算制订探讨（Discussion on pharmaceutical logistics budget establishment） Many pharmaceutical enterprises and management personnel have rich experience in the practice of management, but when it comes to making annual cost budget and the management goal is always very difficult, this is mainly because the logistics cost is influenced by four factors: business mode and scale, and the level of management, the relevant state policies and regulations the provisions of the overall economic situation is good or bad. It is precisely because the total cost of pharmaceutical enterprises logistics by the above four factors of comprehensive impact, therefore, accurate logistics cost budget is indeed very difficult. Therefore, the first step in commercial pharmaceutical companies to develop the logistics cost budget is a correct understanding of pharmaceutical logistics cost, then analyzes factors that influence the level of cost, finally, will it be possible to formulate a reasonable budget index. Generally speaking, the logistics cost can be divided into three parts: warehousing cost, transportation cost and storage labor cost. Composition of logistics cost Warehousing cost In fact, many companies are talking about controlling warehousing costs, but there is no clear understanding of warehouse costs. According to the authors many years of operating experience, warehousing costs should include warehousing supplies cost, electricity and water supply, storage fees for changes in cost; depreciation, warehouse construction equipment and land acquisition costs, warehousing costs can not be included in the backlog of goods in the library funds, but should return asset costs or financial expenses. Although many books at home and abroad also put these three major costs into warehousing costs, but there is no practical significance for the logistics costs of enterprises, because of these three major costs are the storage sector can not be controlled. In other words, the definition of log