Research On The Financial Evaluation Of Sunflower Pharmaceutical’s Profit Model

With the improvement of people’s living standards and the intensification of the aging process,people’s awareness of health care has gradually increased,and the pharmaceutical industry is facing a good prospect of rapid market growth.On the other hand,affected by pharmaceutical regulatory policies,the pharmaceutical industry is facing multiple challenges such as medical insurance fee control,stricter drug review system,and drug bidding price reduction.At the same time,international pharmaceutical giants accelerated the formation of multinational companies,and the market competition in the pharmaceutical industry intensified.In the face of such opportunities and challenges,pharmaceutical companies must quickly change their business ideas,adjust and optimize their original profit models,in order to achieve long-term development.As a key enterprise in the pharmaceutical industry,Sunflower Pharmaceutical occupies an important position in the pharmaceutical industry market by virtue of its long-term accumulated brand assets,marketing channels and technology research and development,and conducts research on Sunflower Pharmaceutical’s profit model and its existing problems,which has certain reference significance for other pharmaceutical enterprises.This paper takes Sunflower Pharmaceutical Group Co.,Ltd.as the research object,and uses the literature analysis method and case study method to conduct in-depth research on the profit model and financial evaluation of Sunflower Pharmaceutical.Firstly,the research background,research significance and research status at home and abroad are explained,the research content and methods of this paper are introduced,and the relevant concepts and basic theories of profit model and its financial evaluation are clarified.Secondly,this paper introduces the basic situation of Sunflower Pharmaceutical,and clarifies the element structure and basic characteristics of the company’s profit model through the analysis of the five elements of the profit model,namely profit point,profit object,profit source,profit lever and profit barrier.Then,according to the five elements of Sunflower Pharmaceutical’s profit model,the corresponding indicators were selected,a financial evaluation system of the profit model was constructed,and the ratio analysis method and trend analysis method were used to compare and evaluate the profit model of Sunflower Pharmaceutical from the perspective of the five elements.Through the above analysis,it is concluded that the profit quality of the profit point of Sunflower Pharmaceutical’s profit model is better,but there is the problem that the profit point is too concentrated;There is a problem that the concentration of customers in profitable objects continues to rise;The source of profit and the quality of profit are well guaranteed,but its continuous stability is greatly affected by policies;The utilization effect of assets in profit leverage is better,but the control of costs and expenses and the ability to obtain sales should be strengthened;R&D technology barriers have the problems of insufficient investment in R&D funds and lack of R&D talents;Human resources barrier has an excellent management team,but there are problems of loss of highly educated talents and overall low quality of employees;Risk barriers have the problem of large financial risks and single financing channels.Finally,in view of the problems existing in the profit model of Sunflower Pharmaceutical,it is proposed to promote competitive original profit points and explore new profit points to enrich profit points.Strengthen domestic regional management and explore overseas markets to expand profit targets;Grasp the dividends of the new pharmaceutical policy and weaken the supply risk of plaintiffs to improve the stability of profit sources;Strengthen drug cost control and improve the level of capital management to enhance profit leverage;Suggestions for improving drug development capabilities,improving the overall quality of employees,and allocating the optimal capital structure to consolidate profitability barriers.