Abstract
As an advanced management tool, budget management has been widely accepted
to improve enterprise performance. Even so, our country still encourages and promotes
the enterprise budget management strategy, as of end of 2016, the world's top 500
enterprises basically carried out the budget management strategy. But budget
management still faces a lot of problems.
Based on the basic theory of budget management strategy, this paper expounds the
basic status of budget management strategy in Y pharmaceutical company, and finds
that there are some problems such as unideal economic benefit index, inadequate cost
control index and unscientific budget assessment index, etc. The causes include
backward compilation method, unbalanced execution and control, imperfect evaluation
mechanism, and so on. Improve the budget management evaluation mechanism and
optimize Y pharmaceutical company budget management strategy.
KeywordsH Budget management strategy; Budget preparation; Budget management
system。