赣州市四海医药公司应收账款存在问题与对策.docVIP

赣州市四海医药有限公司应收账款存在问题及对策 摘? 要呈稳步增长的良好势头Pick to Before 2012 the pharmaceutical sales industry in our country is a good momentum of steady growth. But the rise of 2012 medical electrical contractor makes the pharmaceutical industry in the increasingly fierce competition, until 2014 pharmaceutical sales industry competition more to the hots up, drug firms how to going to occupy market share in the fierce competition into a major problem. As a result, credit sales gradually become drug firms to occupy the mainstream of the market share and use sales model. Then, how to manage the accounts receivable has become an important topic of enterprise financial management. To strengthen the management of accounts receivable, first of all to understand the causes of accounts receivable, secondly to identify management focus, clear management goal, only then will for effective management. In this paper, starting from ganzhou city all pharmaceutical co., LTD., the actual situation, compares the company accounts receivable management problems of further research. Find enterprise in the management of account receivable existence question, and then on the companys accounts receivable management to do an analysis of existing problems, finds out the reason for existence, finally puts forward the suggestion to establish accounts receivable management system, to promote the control and management of accounts receivable. Keywords: Pharmaceutical enterprise;credit sales; Accounts receivable; Accounts receivable management; Credit policy; 目 录 第一章 赣州市四海医药有限公司简介…………………× 第二章 应收账款概述……………………………………X 2.1应收账款的定义…………………………………………X 2.2应收账款管理的作用……………………………………X 2.3应收账款的管理目标以及其重点………………………X 第三章 应收账款管理中存在的问题……………X 3.1缺乏科学的信用管理制度，盲目赊销，应收账款占用资金过大………………………只进行应收账款简单核算，对应收账款分……X 3.3应收账款内控制度不完善………………………………针对应收账款管理中存在问题制定的对策……制订合理的信用政策……………………………………加强对应收账款的分析工作……………………………建立健全企业应收账款内部管理制度…………………定期对账，运用账龄分析法，加强应收账款的催收力度完善坏账的预防措施……………………………………………………………………………………………× 参考文献…………………………………………………× 赣州市四海医药有限公司简介是公司拥有多个品种,