Improvement Of Comprehensive Budget Management System In Pharmaceutical Manufacturing Enterprises Research

With the increasingly fierce competition in China's current market economy,as the main body of market competition,the development pressure of enterprises is increasing.In such a fierce competition environment,if you want to win the competitive advantage in the process of competition with other competitors,if you can't use a comprehensive,comprehensive and systematic enterprise management means and tools to make yourself invincible,you will eventually It becomes history in the long river of business history.In order to better adapt to the current business environment and promote enterprises to achieve long-term strategic goals,many domestic enterprises are constantly improving the comprehensive budget management system through practice.Comprehensive budget management system plays a very important role in the process of rational utilization of resources,enhancement of operation efficiency and avoidance of development risks,which can guarantee the sustainable and healthy development of enterprises.However,due to the lack of practical experience of comprehensive budget management in China's manufacturing enterprises,the lack of understanding of comprehensive budget management in many enterprises,as well as the imperfection of comprehensive budget management organizations and related systems,a series of problems have arisen in the preparation and implementation of the budget,which makes the comprehensive budget management system unable to Enterprises play the role of planning,coordination,supervision and assessment.Therefore,this paper hopes to study a pharmaceutical manufacturing enterprise,analyze some problems and defects in the implementation process of its comprehensive budget management,and introduce the Balanced Scorecard theory,put forward some practical improvement programs for its problems,and provide some reference for other manufacturing enterprises to improve the overall budget management.This paper takes jxgy as the research object.Firstly,from the four aspects of budget preparation,implementation and control,analysis and feedback,assessment and evaluation,it reveals that the budget management organization structure is not perfect,the budget preparation data is not accurate,the budget adjustment mechanism is lacking,the participation of the whole staff is not high and the budget lacks strategic orientation This paper analyzes the reasons for the problems such asimperfect organizational structure of comprehensive budget management,inaccurate data of budget preparation,lack of control mechanism of budget,low participation in budget management and lack of strategic orientation of budget management.Then,from the perspective of Balanced Scorecard theory,this paper improves the organizational system of budget management,budget management objectives,budget preparation procedures of jxgy enterprises In the end,some measures are put forward to ensure the improvement of jxgy enterprise's budget management system from the aspects of enterprise's training of strategic awareness,upgrading of information level,and formulating standardized management process documents,so as to improve jxgy enterprise's budget management level and completion Good budget management system and promote the realization of the strategic development goals of enterprises provide important practical significance.