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近年来,医药零售业的竞争越来越激烈,而且随着买方市场的逐步形成,流通领域逐渐呈现出经营组织多样化、主体多元化的新局面,零售业正面临着有史以来的巨大变革。目前毛利率普遍回落是一个比较突出的问题,如何在毛利率下降的情况下提升市场竞争力?已成为医药零售企业考虑的首要问题。因此医药零售企业除了追求品牌化、专业化服务之外,还应该实行全面预算管理以加强企业财务管理,进而提高经济效益。
In recent years, the competition of pharmaceutical retailing industry has become more and more fierce. With the gradual formation of the buyer’s market, the circulation field is gradually showing a new situation of diversification and diversification of the operating organizations. The retail industry is facing a tremendous change ever. At present, the general drop in gross profit margin is a rather prominent issue. As to how to enhance the market competitiveness in the case of a drop in gross profit margin, it has become the primary issue that pharmaceutical retailers should consider. Therefore, pharmaceutical retail enterprises in addition to the pursuit of brand, professional services, but also the implementation of a comprehensive budget management to strengthen financial management, thereby enhancing economic efficiency.