| The development of the pharmaceutical industry is dependent on policy.In the past few years,industry policies have been introduced intensively,and the profits of pharmaceutical companies will be greatly reduced in the future.In the domestic pharmaceutical enterprises,Collen Pharmaceuticals belongs to the large infusion drug leading enterprises,and also deals in raw materials and innovative drugs.The trend of policy improvement has led to its own management strategy transformation(building a whole process control system),so how well does the strategy match up to Colon Pharmaceuticals? How well is the Colon Pharmaceuticals business performing as a result of the transformation strategy? How can the strategic transformation be improved to promote sustainable enterprise development?Based on the strategic transformation of the enterprise,strategic and financial analysis.Harvard Analytics Framework stands out among many financial analytics frameworks.At present,it is a relatively complete and mature comprehensive analysis system,and has been recognized by most scholars in the industry.Through the framework of harvard analysis,taking strategic analysis as the support point,and combining with institutional analysis,the opportunities and challenges faced by pharmaceutical manufacturing enterprises under the current "new medical reform" policy are discussed.Based on the Porter Five Forces model and SWOT analysis,the industry environment and microenvironment of Collen Pharmaceuticals were analyzed in order to provide reference for the development of enterprisestrategy.For accounting analysis,the main accounting conventions and accounting estimates of Collen Pharmaceuticals are determined and accounted for,and accounting policies and project analysis are used as assurance to ensure the objectivity of the financial analysis.Analyzing the value creativity and cash balance of Collen Pharmaceuticals and similar pharmaceutical manufacturing enterprises with financial analysis as the core of the evaluation after horizontal and vertical comparison of Collen Pharmaceuticals’ operating performance from 2016 to 2021.Finally,from the perspective of analysis,the industry outlook,the risk forecast and development prospects of Collen Pharmaceuticals.This will not only solve the problems raised above,but also bring corresponding enlightenment to Colon Pharmaceuticals,and also give other companies in the same industry lessons.It is found that the strategic transformation based on the comprehensive control system has a positive effect on corun pharmaceutical industry.Under the transformation strategy,corun pharmaceutical industry is doing well.At the end of this period,we can continue to optimize the strategy to improve competitiveness to meet the challenge of flexible change. |