Research On The Overall Budget Management Of Pharmaceutical Manufacturing Enterprises

Comprehensive budget management (CBM) is a internal management and control system as the basis for corporate strategic planning quantitative, comprehensive, covering the whole process of the business overall budget, and with the characteristic of complete member property, the complete procedure, complete orientation. CBM aim to achieve rational allocation of resources, highly coordinated operation, the effective implementation of the strategy, continuous improvement of management and the stable growth of value, through business, capital, information integration, clear and moderate decentralization, empowerment, strategy-driven, etc. Study of pharmaceutical manufacturing enterprise comprehensive budget management has important practical significance.This paper uses the research method of combining both normative analysis and case analysis. First, the paper elaborate the basic theory of comprehensive budget management, including strategic management theory, assuming the theory of human nature and behavior management, principal-agent theory, incentive theory and the meaning of comprehensive budget management, organization system, contents and preparation methods. Then combined with the actual situation of Y company, analyzes the present situation of the Y company the comprehensive budget management and the existing problems,and propose effective strategies to address how to substantially improve the company’s overall budget management system, how to implement budgeting, control, analysis, evaluation and other sectors, improve application performance and efficiency of the overall budget, makes overall budget management functions into full play, so as to perfect the Y company comprehensive management system,enterprise budget management organization more robust,reaching a substantial decline in operating costs, and achieve the goal of improving business performance.Then provide a reference for similar pharmaceutical manufacturing enterprises to improve overall budget management.Final conclusion:Y company should improve the comprehensive budget management organization settings;improve the method of budget establishment to fit the enterprise strategic target;perfect sales budget establishment;improve the effect of the budget implementation, control;Perfect the incentive mechanism of comprehensive budget.