| The pharmaceutical industry with the development characteristics of high investment,high risk,high return,long development cycle,most of the domestic pharmaceutical companies are now in the low growth state,the future to get rid of low growth predicament,the competition among enterprises is not only rely on the service and product quality,more factor lies in the enterprise profit model choice between enterprises profit target is through the whole process control of product output,profit model is to ensure that the motivation of a sustainable development of enterprises.The domestic pharmaceutical industry enterprises in Yunnan Baiyao in Southwest China,go out of the first batch of leading enterprises,pioneered the use of light asset profit model,business strategy,and won a space for one person in the fierce competition in the market.Yunnan Baiyao will outsource production formulations for business cooperation,the two aspects of enterprise funds focused on the higher value of the product development and marketing,and the rapid expansion of the brand of Yunnan in the market share,with less money into the market,but the implementation of the whole industry chain value,at the same time fast inventory digestion and reduce debt.In this paper,combined with the business model,profit model,asset light business model,smile curve theory,value chain theory,division theory,combined with previous studies,combing the characteristics of financial statements of the enterprise asset light profit model,and as a case study in this paper after analyzing framework.Combined with the pharmaceutical industry to carry out case analysis,from financial characteristics have been summed up the enterprise financial characteristics of light asset profit model of the business strategy of Yunnan Baiyao in asset light profit model under the main show,trying to add more content to study the characteristics of the financial assets when the light profit model and key points. |