基于abc法的医药物流中心成本管理研究-物流管理专业论文.docxVIP

compare compare with developed countries，our medical logistics is still in the beginning,the current state is¨factors restricting and development potential，opportunities and challenges”．Costing and management efficiency have already become a restricting factors in our medical circulation enterprise development．In the background of the reformation of the medical system in the logistics industry,the speed of medical integration step up unceasingly in the end of 2009，the domestic medical logistics captains construct the nOW logistics centre throughout the country,or implement mergers and acquisitions．Therefore，when view as a whole,the development in China medicine market will have a bright future． Logistics cost as a necessary cost Cant create any new value in use．So the cost is a kind of society wealth deduction．Carry out the logistics management；reduce logistics cost and enhance cost effectiveness have a great significance for our country and enterprise．From the macro perspective,reduce the cost of medical logistics centre is important for the development of the economy and raise the standard of living．From the micro perspective,reduce the cost of medical logistics centre Can improve the medical logistics centre of the logistics management level and promote economic growth．Both the micro and macTo perspective,logistic activities of cost control is beneficial．In a certain extent,the logistics cost management is as important as supply chain management，it will be a key factor in the enterprise competitiveness． So the study in the forecast and optimized in logistic cost management have a great significance about effectively reduce logistics cost． After definite the specific research and purpose，this paper analyses the cost of logistics management both domestic and abroad．At the first,the text introduces the fundamental theory about logistics management and introduces the Activity-based costing．Contrasts winl the traditional costing method and Activity-based costing meth