Research On The Optimization Of Comprehensive Budget Management Of Zd Pharmaceutical Based On Value Chain

As the market competition becomes more and more fierce,the core content of enterprise competitiveness gradually transforms into competition of comprehensive budget management,so traditional budget management must be continuously optimized to adapt to the rapid development of enterprises.The combination of value chain theory and budget management,and the construction of a new management system will emerge.By analyzing the value chain inside and outside the enterprise,the internal,downstream and upstream customers are connected to form a whole,which can better reflect the value of the enterprise by eliminating non-value-added operations and enhancing value-added operations.Therefore,in the future development,the value chain-oriented comprehensive budget management will occupy a core position in the enterprise as a new management system.This paper uses literature research,case study and other methods to take ZD Pharmaceutical Company as the research object.Based on the field research visit of ZD Pharmaceutical,this paper understands the existing budget management system of ZD Pharmaceutical,and finds out the existence of ZD Pharmaceutical's current budget management system through analysis.This paper brings together value chain management and comprehensive budget management,builds a new system,and applies the new system to ZD Pharmaceutical Company,which enables the company's budget management to be effectively optimized.This paper first explains the relevant theory of value chain-oriented comprehensive budget management,and analyzes the feasibility of combining value chain theory with comprehensive budget management.Then it analyzes the company's current budget management system,and investigates this form and related financial data research through questionnaires to find out the problems and main reasons of ZD Pharmaceutical's current budget management.Secondly,the new idea of value chain-oriented comprehensive budget management is applied to ZD Pharmaceutical.Firstly,the horizontal value chain,vertical value chain and internal value chain of ZD Pharmaceutical are analyzed to identify the deficiencies,so as to optimize and establish value chain-oriented.Then comprehensive budget management system.Finally,the expected effects and shortcomings of the value chain-oriented comprehensive budget management system applicable to ZD Pharmaceutical are proposed.The corresponding solutions are proposed from the aspects of system,culture and employee training.