随着 21 世纪我国养殖业的迅猛发展，动物生物制品欧亿·体育（中国）有限公司成为朝阳产业，近 几年大量资金不断涌入动物生物制品领域，企业数量不断增加，市场竞争日益激 烈，企业要在欧亿·体育（中国）有限公司中处于竞争优势，在保证产品质量的前提下降低生产成本是关 键因素之一。华威特公司 2011 年成立于江苏省泰州市中国医药城，主要经营范 围为动物疫苗的研发、生产及销售。华威特以往的成本控理念比较关注产品的生 产成本、销售成本以及管理成本等，随着公司对现代运营管理模式的不断深入学 习，对产品库存成本控制也日益重视。合理的库存成本控制可以及时满足客户需 求的同时，提高企业资源利用率，降低企业的运营成本及库存产品对现金流的占 用比例，从而不断提高企业的核心竞争力。 本文主要对华威特公司 PRRS 活疫苗的库存成本进行了优化研究。首先，运 用矩阵分析法对华威特公司的产品进行分类,得出 PRRS 活疫苗为公司的现金牛 业务。利用帕累托图示分析目前 PRRS 活疫苗库存成本现状，利用鱼骨图等工具 找出导致 PRRS 活疫苗库存成本中持有成本和获得成本偏高的主要因素。经分析， 持有成本偏高的主要原因为市场预测不准确、主生产计划不科学，致使产品库存 积压；获得成本偏高的主要原因为物料需求计划不系统、采购工作存在随意性、 生产作业计划体系建设不系统。其次，采用定量方法对 PRRS 活疫苗的市场预测 进行优化；采用试算法优化主生产计划体系，以此合理控制 PRRS 活疫苗的持有 成本。采用 ABC 分类方法优化原辅材料的库存管理；采用经济订货批量模型优 化采购工作；采用 EDD 准则、甘特表、经济生产批量模型优化生产作业计划， 以此使 PRRS 活疫苗获得成本控制最优。最后，通过对优化方案实施效果的分析， 华威特 PRRS 活疫苗的库存成本较优化前有明显的下降。 本论文通过对华威特 PRRS 活疫苗库存成本的优化研究，对公司后续产品库 存成本控制也提供了坚实的理论基础，同时对快速发展且市场竞争日益激烈的动 物生物制品欧亿·体育（中国）有限公司的产品成本控制也具有借鉴意义。 关键词：库存成本，持有成本，获得成本，控制优化兰州大学硕士学位论文 华威特生物PRRS活疫苗库存成本控制优化研究 II RESEARCH ON THE OPTIMIZATION OF PRODUCTION COST CONTROL OF THE SINOVET BIOLOGICAL PRRS LIVE VACCINE Abstract With the rapid development of Chinese animal husbandry industry in the 21st century, animal biological products industry has become a sunrise industry. In recent years, a large amount of funds have been pouring into the industry of animal biological products. The number of enterprises has been increasing, and the market competition has become increasingly fierce. One of the key factors for enterprises being in a competitive advantage in the industry is production cost reduction on the premise of ensuring product quality. Sinovet Biopharm Ltd. (Sinovet) was founded as one of the high-tech enterprises in 2011 and located in China Medical City (Taizhou, Jiangsu province), which is mainly engaged in animal vaccine research, production, and marketing. Sinovet had paid more attention to the costs of product manufacture, marketing, and product management in the past. With the company's continuous in-depth analysis of modern operation and management mode, to the product inventory cost control also day by day takes seriously. The results of analysis indicated that well inventory cost management can timely meet customers' needs, improve the utilization of company resources, and reduce the operation costs and cash flow for product inventory, therefore, continuously improve the core competitiveness of enterprises. In this paper, the inventory cost of PRRS live vaccine of Sinovet was deeply analyzed. Firstly, the author use matrix analysis method to classify the Sinovet products and has found out that PRRS live vaccine is the company's cash cow business. The current status of inventory cost of PRRS live vaccine was analyzed with Pareto diagram and the main factors leading to raise holding cost and acquisition cost in inventory cost of PRRS live vaccine were figured out using Fishbone diagram. The analysis results showed that the main reasons for the high product holding cost are inaccurate market forecast and unscientific production planning, resulting in product兰州大学硕士学位论文 华威特生物PRRS活疫苗库存成本控制优化研究 III inventory backlog; the main reasons for the high product acquisition cost are not well planning in material demand, randomly procurement, and unsystematic production operation planning. To address the identified issues, the author has used the quantitative method to optimize the market forecast of PRRS live vaccine, and the algorithmic priority model to optimize the main production planning system, so as to reasonably control the holding cost of PRRS live vaccine. The ABC classification method was used to optimize the inventory management of major raw and auxiliary materials and an economic batch ordering model was used to optimize procurement; EDD criterion, Gantt chart and economic batch production model was used to optimize production operation plan, which is resulting in the optimized the acquisition cost of PRRS live vaccine. Through the analysis of the optimized scheme and its implementation outcomes, the inventory cost of PRRS live vaccine in Sinovet has significantly decreased compared with that before optimization. This paper provides a solid theoretical basis for the company's future product inventory cost control through the optimization analysis of Sinovet PRRS live vaccine inventory cost. Meanwhile, it also has provided a key reference for the rapid development of animal biological products industry in product cost control. Key words: inventory cost, holding cost, acquisition cost, control and optimization兰州大学硕士学位论文 华威特生物PRRS活疫苗库存成本控制优化研究 IV 目 录 中文摘要 ................................................I Abstract ................................................II 第一章 绪论 ............................................1 1.1 问题的提出......................................................................................................1 1.2 研究背景及意义..............................................................................................2 1.2.1 研究背景 .............................................................................................................. 2 1.2.2 研究意义 .............................................................................................................. 2 1.3 研究内容与方法..............................................................................................4 第二章 库存成本控制优化研究的相关理论 ...................5 2.1 库存成本控制理论..........................................................................................5 2.1.1 持有成本 .............................................................................................................. 5 2.1.2 获得成本 .............................................................................................................. 6 2.1.3 缺货成本 .............................................................................................................. 6 2.2 市场需求预测理论..........................................................................................6 2.2.1 方法介绍 .............................................................................................................. 6 2.2.2 计算方法 .............................................................................................................. 7 2.3 制定业务投资组合相关理论..........................................................................7 2.3.1 “问题类”产品........................................................................................................ 8 2.3.2 “明星类”产品........................................................................................................ 8 2.3.3 “现金牛类”产品.................................................................................................... 8 2.3.4 “瘦狗类”产品........................................................................................................ 8 2.4 生产计划体系相关理论..................................................................................8 2.4.1 主生产计划编制 .................................................................................................. 9 2.4.2 生产作业计划编制 ....................