Total Budgetary Management Research In Large-Scale And Medium-Size Pharmacy--JH Enterprise TBM Research

Along with our country being a member of WTO, unprecedented changes have been taken place in enterprise operating environment. The traditional evaluating performance systems and inspiriting systems of traditional Total Budgetary Management (TBM) that mainly depend on financial measures cannot fit in with the management needs of modernized enterprises.Evaluating performance systems of enterprises are the mainly problem of enterprise management and capital market. In the later of twentieth-century, many newly financial theories were come forth. The Balanced Scorecard (BSC),Activity Based Costing(ABC) and Economic Value Added (EVA) are the concerned theories which affected people deeply.This paper analyses the shortages of Total Budgetary Management in our country's large-scale and medium-size preparation pharmacy. On the base of presentation advantages and weaknesses of EVA,BSC and ABC, discussing how to improve and perfect TBM of pharmacy, and give some improvement suggestions, take JH Company as example. The proposition is: Introducing EVA and BSC to TBM, founding a TBM system which is directed by firm's stratagem, The budgetary model is derived by selling budget, When we budget and perform it, we should consider fixed and flexible principle of budgetary index. We should adopt total flexible budgeting; make evaluating performance systems and capital management perfect. Improve TBM systems further.I really hope that this dissertation can give some reference or make some sense to large-scale and medium-size preparation pharmacy's operators when they build or improve their TBM systems.