Y Pharmaceutical Company Budget Management Strategy Research

As an advanced management tool,budget management has been widely accepted to improve enterprise performance.Even so,our country still encourages and promotes the enterprise budget management strategy,as of end of 2016,the world's top 500 enterprises basically carried out the budget management strategy.But budget management still faces a lot of problems.Based on the basic theory of budget management strategy,this paper expounds the basic status of budget management strategy in Y pharmaceutical company,and finds that there are some problems such as unideal economic benefit index,inadequate cost control index and unscientific budget assessment index,etc.The causes include backward compilation method,unbalanced execution and control,imperfect evaluation mechanism,and so on.Improve the budget management evaluation mechanism and optimize Y pharmaceutical company budget management strategy.