基于供应链视角成本是指在围绕核心企业建立的上下游链条中，为实现共赢、协 同发展，在商务合作、流程优化、资源共建、能力共享过程中的产生的机会成本、整合 及优化成本，以及在链条持续运转过程中，产品、人员、资金和信息相彼此流动传递时 而发生的成本，主要涉及与企业产品、服务、生产和分销等主要活动相关的直接成本及 为支持主要活动而开展的辅助活动而产生的辅助成本。当前经济全球化加速推进、新 一代信息技术普及应用，企业所面临内、外部环境复杂多变，不确定因素越来越多，在 经济全球化背景下，市场竞争是供应链企业之间抱团发展、资源整合、快速响应等综合 能力的比拼。 本次研究对象为ZT公司，其隶属于制药欧亿·体育（中国）有限公司，利用波特五力模型对公司所处欧亿·体育（中国）有限公司 的环境进行研究，通过对成本具有影响的元素进行整理和分析，发现ZT公司在供应链 的成本管理工作中的问题：①采购管理的降价问题，供应商管理混乱。②数据管理系统 “孤岛”问题和信息共享延时致使信息成本上升，③销售推广问题，不精准广告投放费 用上升问题④低增值运输成本问题；⑤存货周转率低、存在滞销浪费等仓储成本问题。 结合ZT公司的经营状况，从供应链合作、共赢、系统思维，着眼ZT制药公司存在的 问题，提出准时制生产（JIT）、供应商库存管理（VMI）、联合库存管理（JMI）、拓 展利益共享链、搭集成化信息平台、精准营销等基于供应链视角成本控制策略，以实现 “快、准、精、稳” 供应链整体运营优化，形成合力、在成本优势的同时，提高了市 场应变能力。最后从战略定位与领导力重塑、流程重组优化、基于供应链视角成本绩效 评价、商务智能水平验证方面制定了若干保障措施。 本文依据供应链视角成本的定义、精益管理理论和组织间成本管理理论，结合新 一代信息技术对ZT制药公司成本管理改进策略开展研究，从合作共赢、资源共用、敏 捷响应出发，在应对市场不确定因素中，树立供应链管理理念，让人、财、物、信息能 够有效整合，并试图为企业成本管控探寻一种新路径，使企业从供应链的角度柔性且 敏捷地解决端到端的运营实现减少各环节不产生价值的浪费，进而有效控制成本，为 企业获得竞争优势。 关键词：供应链 成本改进策略 制药企业 论文类型：应用论文 ABSTRACT: Based on the supply chain perspective, cost refers to the opportunity cost, integration and optimization in the process of business cooperation, process optimization, resource co-construction, and capability sharing in the process of business cooperation, process optimization, resource co- construction, and capacity sharing in the upstream and downstream chains built around core enterprises to achieve win-win and coordinated development. Cost, as well as the cost incurred when products, personnel, funds, and information flow between each other during the continuous operation of the chain, mainly related to the direct costs related to the main activities of the company’s products, services, production and distribution, and to support the main activities. Auxiliary costs arising from auxiliary activities carried out. With the acceleration of economic globalization and the popularization and application of a new generation of information technology, companies are facing complex internal and external environments, and more and more uncertain factors. Under the background of economic globalization, market competition is a clustered development among supply chain companies， Resource integration, rapid response and other comprehensive capabilities. The object of this research is ZT Company, which belongs to the pharmaceutical industry. It uses the Porter Five Forces Model to study the environment of the company’s industry. Through sorting and analysis of the elements that have an impact on costs, it is found that ZT’s cost in the supply chain Problems in the management work: ①The price reduction problem in the procurement management, and the supplier management is chaotic. ② The “island” problem of the data management system and the delay of information sharing have caused the increase of information costs. ③The problem of sales promotion and the increase of inaccurate advertising costs. ④The problem of low value-added transportation costs. . Combining with ZT's operating conditions, from supply chain cooperation, win-win, and systematic thinking, focusing on the problems of ZT Pharmaceuticals, it proposes just- in-time production (JIT), supplier inventory management (VMI), joint inventory management (JMI), and expansion Supply chain cost control strategies such as benefit-sharing chain, integrated information platform, precision marketing, etc., to achieve "fast, accurate, precise, and stable" supply chain overall operation optimization, forming a joint force, improving market resilience while cost advantages . Finally, a number of safeguard measures were formulated in terms of strategic positioning and leadership reshaping, process restructuring and optimization, cost 7 performance evaluation based on the perspective of supply chain, and business intelligence level verification. Based on the definition of cost from the perspective of supply chain, lean management theory and inter-organizational cost management theory, this paper combines new generation information technology to study the cost management improvement strategy of ZT pharmaceutical company. Starting from win-win cooperation, resource sharing, and agile response, it is responding to the market. Among the uncertain factors, establish the concept of supply chain management to effectively integrate people, finances, materials, and information, and try to find a new path for enterprise cost control, so that the enterprise can solve the end-to-end problem flexibly and agilely from the perspective of the supply chain. Operation is realized to reduce the waste that does not generate value in each link, thereby effectively controlling costs and gaining a competitive advantage for the enterprise. Keywords: supply chain, cost improvement strategy, pharmaceutical company Paper type: application paper 目 录 摘要.. 5 ABSTRACT: ....................... 6 目 录 ......................... 8 第一章 绪论 ................. 11 1.1 论文的选题背景与意义 ................ 11 1.1.1 选题背景 ............................. 11 1.1.2 选题意义 ............................. 12 1.2 研究现状与文献述评 .................... 13 1.2.1 国内外研究现状 ................. 13 1.2.2 国内外文献述评 ................. 14 1.3 研究方法、路径与创新点 ............ 15 1.3.1 研究方法 ............................. 15 1.3.2 研究路径 ............................. 15 1.3.3 创新点 .. 16 第二章 供应链理论与成本管控方法 .......... 17 2.1 供应链理论..... 17 2.1.1 供应链相关概念 ................. 17 2.1.2 精益成本管理理论 ............. 19 2.1.3 组织间成本管理理论.......... 19 2.1.4 供应链视角下的成本影响因素 ......................... 20 2.2 基于供应链视角成本管控方法 ..... 22 2.2.1 目标成本法 ......................... 22 2.2.2 作业成本法 ......................... 23 2.2.3 改善成本法 ......................... 23 2.3 本章小结 ........ 24 第三章 ZT制药公司成本管理的现状与问题分析 ................... 25 3.1 ZT制药公司概况 ............................ 25 3.2 ZT制药公司的欧亿·体育（中国）有限公司竞争分析 ......... 27 3.2.1 欧亿·体育（中国）有限公司背景 ............................. 27 3.2.2 欧亿·体育（中国）有限公司竞争状况分析 ............. 28 3.3 ZT制药公司成本管理的现状 ......... 32 3.4 ZT制药公司成本管理的主要问题 . 33 9 3.4.1 采购管理混乱 ..................... 33 3.4.2 库存占压 ............................. 34 3.4.3 低增值运输 ......................... 36 3.4.4 无效广告投放问题 ............. 38 3.4.5 商务自动化程度低 ............. 38 3.6 本章小结 ........ 39 第四章 ZT制药公司基于供应链视角成本管理改进策略 ......... 40 4.1 基于供应链视角成本管理改进策略的原则与目标 ..... 40 4.1.1基于供应链视角成本管理改进策略原则 ........... 40 4.1.2基于供应链视角成本管理改进?略目标 ........... 40 4.2 采购经济批量与战略供应商管控 . 41 4.2.1 确定物料供需间隔，经济批量采购 ................. 41 4.2.2搭建新型伙伴关系 .............. 42 4.3低库存联动策略 ............................. 46 4.3.1基于双赢模式的集约型生产 .............................. 46 4.3.2基于资源共享利用的库存优化 .......................... 50 4.4 提高运输投入产出值 .................... 51 4.4.1 优化运输组合 ..................... 51 4.4.2 基于供需关系的资源利益共享 ......................... 51 4.5 精准营销 ........ 51 4.5.1 网络营销 ............................. 52 4.5.2 学术营销