随着市场的竞争的加剧，越来越多的医药企业更多的考虑提升物流的竞争优势，而在众多的竞争过程中，企业物流成本控制势在必行。本文以上海余天成医药有限公司为例，首先分析了目前上海余天成医药有限公司物流成本控制现状和问题，其次基于上海余天成医药有限公司物流成本控制的现实问题，着手建立上海余天成医药有限公司物流成本控制的基本框架:包括在组织方面需要进一步的优化和改善；使用作业成本法对企业现在的作业流程现状进行分析；在运输管理系统和仓储中心的选址等方面运用先进的物流管理方法和手段，对原有的运输管理和仓储中心选址做了优化。
关键词：物流成本 作业管理 成本控制
As the market competition intensifies, more and more pharmaceutical enterprises more consideration to promote logistics competitive advantage, and in numerous competition process, enterprise logistics cost control be imperative. This paper taking Shanghai yutiancheng medicine limited company as an example, this paper analyzes the Shanghai yutiancheng medicine limited company logistics cost control present situation and problem, based on the Shanghai yutiancheng medicine limited company logistics cost control problems, to begin to build Shanghai yutiancheng medicine limited company logistics cost control framework: included in the organizational aspects need further optimization and improvement； use cost of operation law to the enterprise present process situation analysis； in the transport management system and warehouse center location, the use of advanced logistics management methods and means, the original transport management and warehousing center location to do the optimization.
Key words: Logistics cost Operations Management Cost control
目 录
（三）上海余天成医药有限公司物流运作体系现状分析………… 3
二、上海余天成医药有限公司物流成本控制存在的问题………… 4
2、与第三方物流企业的合作上缺乏沟通加大物流成本………. 5
3、与批发企业和零售企业合作的运输管理较少加大物流成本…. 5
三、关于上海余天成医药有限公司物流成本控制的对策………… 7
