康方医药生物有限公司全面预算管理优化研究

康方生物医药有限公司全面预算管理优化研究摘要近来，我国面对当下伴随着危机与机遇的复杂经济环境，出台了一系列市场政策，配套法律法规也正在不断完善，企业竞争渐趋白热化。相对应的，企业作为当下经济发展中的竞争主体，面临的发展压力也在逐年增大。企业不得不对自身组织管理和发展提出了新的要求。企业若想在行业乃至社会中取得自己的发展竞争优势，促进自身发展与战略相匹配，必须在企业制度建设、财务管理、软硬件基础设施等管理活动上下足苦工，运用一套综合、完整而高效的企业管理手段和财务工具来保证自身的高效运行，从而达到满足企业中长期发展规划的作用。而全面预算管理体系则在其中发挥了十分显著的作用，它能作为企业运行中承上启下的重要环节，使企业管理者更好地了解企业发展状况，指导企业做出相对应的调整和行动。本文以制药企业康方生物医药有限公司为研究对象，首先从该企业预算的前期准备，到中期编制过程和执行与控制、后期分析与调整和绩效考核等方面进行案例分析，揭示该公司财务战略分解、预算制度建立、预算填制流程、预算制度执行和预算调整等过程中出现的问题。关键词：全面预算管理；预算编制：优化设计Research on Comprehensive Budget ManagementOptimization of Kangfang Biopharmaceutical Co.,LtdAbstractRecently,in the face of the current complex economic environment accompaniedby crises and opportunities,China has introduced a series of market policies,supporting laws and regulations are also constantly improving,and enterprisecompetition is gradually becoming more intense.Correspondingly,as the main bodyof competition in the current economic development,the development pressure facedby enterprises is also increasing year by year.Enterprises have to put forward newrequirements for their own organizational management and development.Ifenterprises want to obtain their own development competitive advantages in theindustry and even the society,and promote their own development and strategymatching,they must work hard in enterprise system construction,financialmanagement,software and hardware infrastructure and other management activities,and use a set of comprehensive,complete and efficient enterprise managementmethods and financial tools to ensure their efficient operation,so as to meet the roleof medium and long-term development planning of enterprises.The comprehensivebudget management system plays a very significant role in it,which can be used as animportant link in the operation of the enterprise,so that the enterprise managers canbetter understand the development of the enterprise and guide the enterprise to makecorresponding adjustments and actions.This paper takes the pharmaceutical companyAkeso Biopharmaceutical Co.,Ltd.as the research object,and first analyzes the casefrom the preliminary preparation of the company's budget,to the mid-termpreparation process and implementation and control,post-analysis and adjustment,and performance appraisal,and reveals the problems that arise in the process offinancial strategy decomposition,budget system establishment,budget filling process,budget system implementation and budget adjustment.Key Words:Comprehensive budget management;Budgeting;Comprehensive budgetmanagement system optimization