基于ABC控制法的中小医药企业库存管理系统的优化问题研究——以新乡市同心药业公司研究为例

Research on the Optimization of Inventory Management System of Small Medicine Enterprises Based on Activity-based Costing Method——Case Study of Tongxin Medicine Industry

库存管理系统的提高依赖于科学的方法。对新乡市同心医药企业管理系统的现状进行研究,主要问题表现于库存作业成本过高。运用作业成本法对库存管理系统进行分析,并由此得出库存管理系统中存在成本过高的作业单元,进而进行优化和管理。

Inventory management system depends on the enhancement of scientific method. The paper, taking Xinxiang pharmaceutical enterprise management system as an example to study the current situation, considers that the main problems in the inventory cost is too high. The paper analyzes the use of activity - based costing to inventory management system, and it also studies the database management system in the presence of high cost of unit of work and then the optimization and management.