The Balanced Scorecard Based Research On Comprehensive Budget Management Optimization Of Pharmaceutical Enterprise A

With the comprehensive advancement of the two-vote system,the promulgation of the "Traditional Chinese Medicine Law",the introduction of medical insurance control fees,and 4 + 7 volume purchases,pharmaceutical companies are facing huge external challenges under the influence of multiple policies.How to optimize the internal management to cope with the external changes and realize the long-term development of enterprises is an urgent problem to be solved.Comprehensive budget management,as an important method of business management,plays an important role in reducing the operational risk of the enterprise and enhancing the core competitiveness,so it is highly praised by the majority of enterprises.Compared with general enterprises,pharmaceutical enterprises have the characteristics of long research & development cycle,complex production process,high quality control and monitoring requirements,which increase the difficulty of budget management.Pharmaceutical Enterprise A,as a large-scale Chinese patent medicine enterprise,although it began to implement comprehensive budget management early,there are still problems in its budget management,such as disconnected budget indicators from strategies,single assessment indicators,and uneven resource allocation,so it is difficult to effectively support enterprise management and long-term strategy implementation.Based on this,this thesis introduces the Balanced Scorecard into the comprehensive budget management of Pharmaceutical Enterprise A,constructs the comprehensive budget index system and performance evaluation system based on the Balanced Scorecard,in order to effectively make up for the shortcomings of its comprehensive budget management and promote the perfect integration of comprehensive budget management and strategy.It is hoped that this research can provide some help to improve its comprehensive budget management system and management level,and enhance enterprise competitiveness.This thesis mainly adopts the literature research and case study method,to study the comprehensive budget management system of Pharmaceutical Enterprise A.It consists three parts: firstly,the relevant theories of comprehensive budget management to provide theoretical support for budget optimization are reviewed and summarized;secondly,Pharmaceutical Enterprise A's current situation of comprehensive budget management is analyzed,and the problems of comprehensive budget management under the current system are pointed out;finally,the optimization strategy of comprehensive budget management of Pharmaceutical Enterprise A is elaborated in detail,and the comprehensive budget index system and performance evaluation system based on the Balanced Scorecard are constructed.The specific optimization and guarantee measures are proposed from the aspects of budget organization,preparation,implementation,assessment and analysis to ensure the normal development of comprehensive budget management.