关于医药制造企业管理费用的预算管控思路的探讨  

Discussion on the Idea of Budget Control for Management Expenses of Pharmaceutical Manufacturing Enterprises

作　　者：张允杭 ZHANG Yun-hang(Yangzijiang Pharmaceutical Co.Ltd.,Taizhou 225321,China)

机构地区：[1]扬子江药业集团有限公司,江苏泰州225321

出　　处：《中小企业管理与科技》2021年第15期32-33,共2页Management & Technology of SME

摘　　要：医药制造业发展规模逐年扩大,同时管理费用相应增多,从运营成本有效控制层面来看,务必针对管理费用进行预算管控,以此深化费用改革,促进医药制造企业稳健发展。论文首先介绍费用预算管理的概念,然后客观分析费用预算管控问题,最后提出预算管控思路,旨在提高医药制造企业资金利用率。The development scale of pharmaceutical manufacturing industry is expanding year by year,and the management cost increases accordingly.From the perspective of effective control of operating costs,it is necessary to control the budget of management expenses,so as to deepen the cost reform and promote the steady development of pharmaceutical manufacturing enterprises.This paper firstly introduces the concept of cost budget management,then objectively analyzes the problem of cost budget control,and finally puts forward the idea of budget control,so as to improve the utilization rate of funds in pharmaceutical manufacturing enterprises.

关 键 词：医药制造企业 管理费用 预算管控 

分 类 号：F426[经济管理—产业经济] F406.7