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古人言,凡事预则立,不预则废。伴随着企业管理的飞速发展,预算管理已成为当代企业管理制度中不可缺少的一部分。预算管理分为投资预算管理与生产经营预算管理两大类,本文主要探讨的是生产经营预算管理。现代的预算管理绝不是简简单单的收支计划、利润目标,而是根据企业某一时期其高层管理者制定的战略目标,对该时期的经营活动和财务结果全面系统地进行预算编制、分析和执行。本篇文章通过对预算管理概念和实施意义以及目前我国药企预算管理现状的分析,探讨药企预算管理的关键环节。
Ancients say, everything preconditions, not prejudice. With the rapid development of business management, budget management has become an indispensable part of the modern enterprise management system. Budget management is divided into investment budget management and production management budget management in two categories, this article mainly discusses the production and operation budget management. Modern budget management is by no means a simple revenue and expenditure plan but a profit target. Instead, it is based on the strategic objectives formulated by its top management during a certain period of time, and the budgetary activities are comprehensively and systematically analyzed and analyzed for the business activities and financial results of the period And execute. This article through the concept of budget management and the significance of the implementation and the current status of China’s pharmaceutical enterprises budget management analysis to explore the key aspects of the pharmaceutical enterprises budget management.