流程再造视角下医药企业资金配置效益评价研究

A study of evaluation of capital allocation efficiency of pharmaceutical enterprises from the perspective of process reengineering

在企业的业务流程中资金是开展日常经营活动的最基本要素,合理的资金配置是决定企业生存发展的关键。本文在流程再造视角下讨论医药企业资金配置效益的评价方法和改进措施。首先分析了医药企业资金配置的特点,然后讨论了流程再造对医药企业资金配置的作用。基于以上分析构建了医药企业资金配置效益评价指标体系,并确定了权重,构建了AHP-PCA的评价方法,并运用十五家医药企业进行了实证分析。最后讨论了提高医药企业资金配置效益的对策建议,为提高企业的资金使用效率和运行效率提供参考。

Capital is the most basic elements for enterprises to carry out their daily activities in a business process,and reasonable capital allocation is crucial to the survival and development of enterprises. This paper discusses the evaluation method of capital allocation efficiency and improvement measures in pharmaceutical enterprises from the perspective of process reengineering. It first analyzes the characteristic of capital allocation in pharmaceutical enterprises,and then discusses the effects of process reengineering to capital allocation. Then it constructs the evaluation index system of capital allocation efficiency,determines the weights,constructs the evaluation method of AHP- PCA,and conducts an empirical analysis of fifteen pharmaceutical companies. Finally it discusses the countermeasures and suggestions to improve capital allocation efficiency,in order to provide reference for improving enterprises efficiency.