Analysis of the Problems and Countermeasures in the Financial Management of Medical Technology Enterprises

This study examines the financial management challenges faced by medical technology enterprises, systematically analyzing core issues including budgeting deviations, disordered cost control, and inefficient fund utilization. Using data from the National Bureau of Statistics and annual reports of listed companies, the analysis reveals that the average budget deviation rate reaches 23.7% under the combined pressures of prolonged R&D cycles and market uncertainties, directly undermining resource allocation efficiency. Insufficient procurement concentration for high-value consumables and ambiguous indirect cost allocation make it difficult to accurately aggregate marginal costs. Empirical evidence shows that over 60% of surveyed enterprises exhibit structural errors in cost accounting. The average working capital turnover days reach 487 days, significantly higher than the manufacturing industry average, highlighting fragile cash flow management. By integrating contingency theory and value chain financial models, the study proposes a dynamic budget adjustment mechanism, a full-cycle cost tracking system, and an elastic capital structure optimization pathway. Breaking through traditional linear financial governance thinking, the research emphasizes the regulatory role of strategic alignment and organizational synergy in complex technological environments, providing theoretical support and practical guidance for building resilient financial management systems in enterprises.