Deployment of an Accounting System to Improve Management Efficiency in a Medicine Supplier under Government Contracts

Abstract

we examined ways to improve business process efficiency at a pharmaceutical supplier operating under government contracts. We mapped operational workflows, measured cycle times and error rates, and identified bottlenecks that slowed processes. We selected tasks suitable for automation and formulated a linear programming problem to minimize the combined costs of automation and staff training. Solving the problem allowed us to determine the most effective allocation of resources to achieve target performance indicators. We implemented a new accounting system and evaluated its impact using five performance measures. After implementation, average order processing time decreased by 55.6%, document errors declined by 66.7%, and the share of manual operations fell by 49.9%. Operating costs decreased by 33.3%, and the number of orders processed per employee increased by 126.7%. These results demonstrate that targeted automation and optimized resource allocation can substantially enhance operational performance.