| In first ten years of 21 century, with rapid enhance of our country's GDP, the pharmaceutical industry become more and more important in China because it's act an important role in ensuring the residents health in our country. Since the financial crisis, because of the USA. government "implement "quantitative easing" monetary policy which makes global asset prices improving and cause global new market inflation, and Chinese markets alsi face the problem of inflation in 2011, According to Reuters news:China's economic growth slowed slightly in the first quarter in 2011 but reach the highest quantity of inflation nearly three years; According to the national bureau of statistics released the latest figures show that in the first quarter of 2011 GDP,9.7% year-on-year growth in the fourth quarter of 2010 is slightly lower than the growth rate of 9.8 percent; Meanwhile, march consumer price level (CPI) year-on-year rise 5.4% in February, higher than in 2008 which higher than 4.9 percent in February and it is the biggest rises since July in2008.While many of the pharmaceutical enterprise in China also present a common phenomenon including high debt-to-asset ratio and raw material consumption with low profit-to-cost ratio, Ratio of capital hold and value added, velocity of liquid assets. In the fierce competition, the pharmaceutical industry must implement comprehensive budget management. So as to make efficient use of resource, raise economic benefit and enhance ability. So this research has an important theory importance and practice value.In view of above, this paper introduces relative theory from domestic to abroad about comprehensive Budget Control. firstly, makes comparison about it. Then use new theory and methods of comprehensive Budget Control to look into the comprehensive budget condition of a corporation, and find out some problems about it in the Wushi Pharmaceutical, then providing some optimization of comprehensive Budget Control mode About Wushi Pharmaceutical, reconstruct corporation comprehensive Budget Control system according to the actual condition, then base on it and do some work as follows:designate comprehensive Budget Control organization system, the selection work of comprehensive Budget Control mode, the course of comprehensive budget establishment system, the adjustment system of Budget Control and evaluation, incentive mechanism of comprehensive budget management. After discuss practice of the management system, this paper get some aim to improve A corporation comprehensive budget management. Base on above, this paper draw a conclusion which could advance the corporation competition during the home and domestic fierce market competition After use comprehensive Budget Control system based on business process reengineering working.This paper aiming at the Wushi Pharmaceutical new budget control method and discusses the Wushi Pharmaceutical budget control mode and establishment method.Firstly, the paper according to related theory of budget control, based on the concept of process-making, and make an overall mode is discussed and analysis that aimed the basic framework for budget control system of Wushi Pharmaceutical which could be a theoretical foundation.Secondly, this paper make a systematic induction that aimed to the budget control and budget examination of Wushi Pharmaceutical and make an empirical analysis base on the main problems.Thirdly, according to the situation and characteristics of Wushi Pharmaceutical and determined the "to cost as the core, take the profit as the leading" budget control mode; In the overall budget control reconfigurable design organization system, emphasize Wushi Pharmaceutical organization and budget organization coordinate; In budgeting system should be adopted to determine the company with the way up, and points out that the compilation process with the Wushi Pharmaceutical budget roll-out change; Further, in Wushi Pharmaceutical adopted after the redesign of the overall budget control system, the use of dupont analysis, makes A positive analysis consequently can more clearly stated by Wushi Pharmaceutical new budget control mode is effective.Finally, in order to ensure that the Wushi Pharmaceutical total budget control work in future, this paper put forward some problems still need to continue to improve respectively from the ideological recognition level, operation application and operating time dimension and the internal control level. |
