联系我们

论文查询结果	返回搜索

论文编号：	805
作者编号：	2220060598
上传时间：	2008/6/25 9:24:57
中文题目：	预算管理在制药企业的应用研究
英文题目：	THE APPLICATION STUDY OF BUDGE
指导老师：	周宝源
中文关键字：	制药企业 预算管理 战略导向
英文关键字：	Pharmaceutical manufacturers
中文摘要：	随着国家对医药行业监控力度的加强，药品市场逐渐规范，药品审批放缓，因此，仿制药异军突起，进口药品冲击国内市场，制药企业正面临着严峻的形势。一般来讲，制药企业项目投资周期长、风险大，营销环境复杂多变，因此迫切要求制药企业加强内部管理，以便提高企业竞争力。实践证明，预算管理是目前制药企业合理配置资源、有效控制风险、降低成本费用、调动员工积极性、实现企业战略的一种有效管理手段。 不同类型的企业适用不同的管理方法，也需要不同类型的全面预算管理应用模式。由于目前在全面预算研究领域，针对制药企业的研究相对较少，本文拟对此进行针对性的研究，提出以战略为导向的预算管理在制药企业运营管理中的关键控制点，建立适用于制药企业的全面预算管理实施方法。 本文第一部分分析了研究制药企业实施预算管理的重要意义。第二部分通过对制药行业的发展现状、制药企业的行业特点与目前的竞争态势进行分析，指出制药企业实施预算管理的重要意义，以及制药企业预算管理的特点。第三部分探讨了制药企业的预算管理体系。第四部分从制药企业的关键运营环节入手，以战略为导向，探索性地选择、应用与之相适用的预算管理方法，以解决制药企业产品生命周期成本、研发费用、营销费用三大内部管理难题。在本文第五部分，作者以K公司的预算管理为案例，研究以上提出观点的可行性，并分析其目前运用中存在的问题，提出有针对性的改进建议。 本文针对国内制药企业的特点和现状，对如何开展预算管理进行分析，并以K公司为例，结合制药企业的特点，建立适合企业自身特点的预算管理体系。其目的是实现企业目标管理，设计出相应的指标体系和制度，提高企业的竞争力，进而实现企业的战略目标。
英文摘要：	Presently, the State’s regulatory policies on the pharmaceutical industry is gradually reinforced; the medicine market is increasingly regulated; drug examination and approval is slowing down; generic drugs have emerged as a new force and imported drugs severely impacts domestic markets. Therefore, the pharmaceutical enterprises are confronted with an austere situation. Generally speaking, the pharmaceutical enterprise projects feature long investment circle, high risk and complex and highly changing marketing environment, and thus it is pressing for pharmaceutical enterprises to strengthen internal management so as to improve their competitiveness. It has been proven in practices that budget management now is an effective management instrument for pharmaceutical enterprises to properly allocate resources, efficiently control risks, reduce costs and expenses, motivate employees' enthusiasm and realize company strategies. Different types of enterprises apply different management methods, and also need different types of full-scale budget management application mode. Due to relatively small study of the pharmaceutical companies in the full-scale budget, the paper targeted at pertinency research, it made a strategic direction for the budget management in the pharmaceutical companies of critical control point of operation and management, and establish implementation of a comprehensive budget management methods for pharmaceutical enterprises. In the first part, it studies the importance of budget management for pharmaceutical companies. In the second part, through analyze the development status of pharmaceutical industry, the industry character of pharmaceutical companies and current competitive situation analysis, it points out the importance of implementing budget management. The third part，discuss the budget management system of pharmaceutical companies. The fourth part focus on the key operating areas of pharmaceutical companies, strategy orientated, to explore ,choose, and apply the applicable budget management methods to solve the pharmaceutical product life-cycle costs, research and development costs, marketing costs three internal management problems. In the fifth part of this paper, the author take budget management of K company as a case, studies the feasibility of the above view , analysis its current existing problems in the usage, and proposes targeted recommendations for improvement. This essay, in view of the features and status quo of domestic pharmaceutical manufacturers, makes an analysis on how to carry out budget management, and, taking K Company as instance, gives further introductions from organization system to budget management and from implementation of budget management to relevant assessment. The purpose of enterprises in establishing a budget management system in line with own features is to accomplish enterprise management by objectives, design corresponding index systems, enhance enterprise competitiveness, and ultimately realize the strategic objectives of enterprises.
查看全文：	预览  下载(下载需要进行登录)