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药企在实施资金全面预算管理时,仍须遵循资本循环公式的内在逻辑:即根据G—W—G`的逻辑关系,依次展开对资金的监管工作。伴随着资金从货币形态逐渐转变为实物形态,也意味着监管工作的实质内容,演变为了全面成本控制。为此,在成本控制探讨的基础上寻求二者的契合,便构成企业内涵式发展的要求。
Pharmaceutical companies in the implementation of the overall budget management of funds, capital circulation formula must still follow the inherent logic: that is, according to the logic of G-W-G`, in turn, to carry out supervision of funds. With the gradual transformation of funds from monetary form to physical form, it also means that the substance of regulatory work evolves into full cost control. To this end, based on the discussion of cost control to seek the fit of the two, they constitute the requirements of the development of the enterprise connotation.