（会计学专业论文）我国制药企业全面预算管理应用研究.pdf

? ? i ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ?overall? budget? management? ? !#$%?01? #a?$%?bcde:fg?hij?klmbno?10p: ? qrh?s2tu*?v?0wfg?xyz? ?xy ?v?_?pab?2cd?qefgh:ij?nk lmn?ij?olfg: pqqr?ij?0;? ?ros? ? ? ? ii abstract overall budget management is a general arrangement for the whole operating programming of the future and a collective of the management activity or process to quantitate the decision-making target and resource collocation by using the overall budget management. it is an efficient means to realize the strategic intention of the enterprises and the reasonable collocation of the resources by carrying the overall budget management into execution. to do a research on the application of overall budget management in pharmaceutical enterprises has a very important realistic meaning. this thesis is based on the domestic and overseas theoretics and the practical research of the enterprises. it sets forth the basal theoretics of overall budget management, which involves its meaning, characteristics, contents, methods, ways and means essence and functions, etc. the key of this thesis is the research on the application of the overall budget management of the pharmaceutical enterprises. thus it discusses the necessity and the management status quo of such enterprises. the stress is put on research of the overall budget management of a pharmaceutical enterprise m by analyzing its status quo and problems and the suggestion is given on establishing a perfect system of overall budget management. the author wishes to offer some valuable advice to such issue and to bring more and more peoples attention to budget management of pharmaceutical enterprises and to enhance their competition by improving their management efficiency and economic benefits. ? ? ? ? key words: overall budget management pharmaceutical enterprise organization and implementation ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ./0123? 45678 9:;?abcdefghi jkl:m/n? ?opq8ghr?stu8vg? ?*ab?cd. ef? ghi?jklm?n?18?opqrs?tu?hi?vw?xyz qg? zfq? ? _ghi?abcd? efg;?. hijk?lmxy?n?g;?fophixypq$%.r stu?vwxywgz?x|u?1?%t?i8u?( ?.+?q?0vw%t?hi?x?%?u?p ?e?u?m.vw%t?t?u?x ?pe?*?x? ?g “ ? .fi fl ? ?wgstf?.4ste” y?st?#?u?w?e ”t#s/vwstf?.?w?q? /?w?%t?ef?#?#?e? ?w?/?wsthi?e1?.?n?w?v w?w?%t?9g? ?w%t? w? ? 8?“? ?w?x?%t? ? ? em ? ? ?x?%t? ? ? ? ?.r ?vw?hi?j?%?hi?vw-%?v w%t?|?gvw?w?hid?#? ?_? ? ?)*!p?p#?p?$?hivw%?)*?1. 2?-%za?i1b?c d?e.r ?()*+,-?./0-?1?2?,34534?-?678*9:;*?,abcdefghi,-?jk*9:p $#k#?j? ?g_|fef?8.r ?45?sa0bc?ed?sa0hi?j?bc ?ef?gh?#?yi?j?0?.*k? ?*lmn9o1?p?qr?s18?p?r?p?r? l?.r r?0?x#?g%t?*w? /?x? %t?#? ?,?w? ?d? %t? “j%t?hivw?g;? ?%t?j ?.r ? ? ? ?. . . .? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ?. . . .? ? ? ?. . . .? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ?. . . .? ? ? ?. . . .? ? ? ?. . . .? ? ? ? ? ? ? ? ? ? ? ? ? ?/w?$?x?cw?tfi ?!#!$!%?01$ %?|?w#w?*?.?i1?*w ,?.r ? ? ? ?w=?*w0?*w 0?;?appropriation?.w?w?p?p?w?8? ?p?qt?ux|?.1?w?up,? ?!?o?d?u?.?0?u!? ?v?u?.cd?h?/hief?apg; u?801:?j?e?0?1?fi ? ? ? !?3?e?e1? 4?#?p$%?e? ?“ ? )?g?* ?g;?”. ?“ ?5?)?jg;1a?* ?ib0/0w?*w ?u?=?ab.r ? ? ? ?. . . .? ? ? ?. . . .? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? “ ?k?2w?%?1?j?#g? ?/?%?efe1?#?x?g?”p?ed?rs?t)*i?*2?f?.r qg;?/0?j?k?8?9.r ? ? ? ?. . . .? ? ? ?. . . .? ? ? ? ? ? ? ? ? ? ? ? ? qg;htab?_?m?-n?2?a?!;?wz #?f?+?qg;?|?q01z?%?f#$%?2?0 =ia?01?.i?bp $%?#?c0?)?|?0?)?|?gq? ?bcd?”?de?pup2?p?fg? ?”?0?u?n?q ?8?sz?jf?uq?h?q?18z?0? ?z?.q?|?e?#?|?* ? mnowuxyuzq|r.duane iqeiandu?0?u?u34?678b9:9u:?d ! ? ? !?!#!$!%?j?%m?f?p,?1s?.i ?-%?q?1?r9?.r ? ? ? ?. . . .? ? ? ?. . . .? ? ? ? ? ? ? ? ? ?)*%p?p?8p?p$% p?#?j?kp? ?.r ?u?fi ? n?gqe?u?fi ?2qe? ?hiefi ?q?phi+?q?phi? i?q?phifl ?q*4? ?.r +?v?m?u?m? i? +p?#xy$%?.r ?uef?)1?m?p?4?)f?.? ? ? w?”?(?)w?m?*k?%?#j?b!? f?*c?w?m?*?%?j8q*4g$x? /u?8t?)_?%p?fp?p?r%z?4? =r?4rw?,?f?.?4)f?drf %?rfqd4)f?%.wu?wd?- ?u?v?u?v?*9:b%9;d9?u?z?v.efi ? ?k ?0?h?j?tu?gfi ? #u?fi ?x?*b0?0?4#?t b0?y?.r ?gs?w?dpqp(?qf,% ?j?.? ?)*?%s?d?)_?$%?j?18?o? ?wh?+?p?qt?q qrspq?tu?x$?0tu?/tu? j*.r ?*q?k|?*?z ?.?g?0tu?-n?bcd?afi ?q uv*g?u?.?1?.k?0?q? ?)*?_?e f?%p?fp$%pk?.=?*g? ?d.-?+?p ?.? ?+px?q!?9?9?1869?o ?u?.?u?q? ? ? !9!#!$!%?ef?y?f$%.zfy?=?qp)td? 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