Value Evaluation Of Pharmaceutical Enterprises Based On The Theory Of Balanced Scorecard

With the progress and development of the times,the world has passed through the era of agricultural economy and industrial economy,and now ushered in the era of knowledge economy.Nowadays,factors of production should not only consider labor,land and capital,but also intellectual capital is playing an increasingly important role in today's enterprises.However,nowadays,the three main methods of enterprise value evaluation,namely cost method,income method and market method,do not take knowledge into account other non-financial factors,but these factors play an indispensable role in promoting the growth of enterprise value.Taking the pharmaceutical industry as an example,this paper takes non-financial factors into consideration in the process of evaluating the value of enterprises and makes quantitative analysis.Pharmaceutical industry is a new industry in China.With the improvement of national living standards,people pay more and more attention to the concept of health care,and the requirements for the pharmaceutical industry are also higher and higher.Then,how to correctly measure the intrinsic value of pharmaceutical enterprises is very important.Under the theoretical framework of balanced scorecard,this paper analyzed the driving factors of enterprise value of Enhua Pharmaceutical Industry,and then selected the indicators that can represent the driving factors of enterprise value of Enhua Pharmaceutical Industry,and revised the basic evaluation value of Enhua Pharmaceutical Industry after scoring.After comparing with the value assessed by traditional evaluation methods,the conclusion is drawn that the enterprise value assessment method based on the Balanced Scorecard theory has higher accuracy and flexibility.