博士伦制药公司应收账款管理探究.docVIP

本科生毕业论文 博士伦制药公司应收账款管理探究 摘要 由于新药的开发、人们健康意识的提高，医药产业发展迅速。近年来医药企业销售增长迅猛，已远远超过其他经济的增长速度。同时，医药企业间的竞争也十分激烈。面对激烈的竞争局面，医药企业为谋求自身发展从而不断的扩大销售，无法避免的增加了应收账款还款期或是增加了企业赊销状况。目前我国的医药企业应收账款总收入所占比不断扩大。若自身管理不善，会致使企业费用开支及损失的增加，严重的话，可能导致企业面临倒闭。所以，本文将从医药公司入手，对应收账款管理方面存在的缺陷进行探究，并总结出相关管理对策。 本文通过探索医药公司的特点及当今我国制药行业的环境，同时关注国家对医药市场的宏观调控，总结出我国医药公司在特定销售政策下，所形成的应收账款的特征和其他的问题。本文以博士伦制药企业作为考察案例，对博士伦药业应收账款管理进行了深入、细致的分析探究，特别是将近几年有关的报表数据进行了对比，暴露出企业在应收账款管理方面存在的问题，同时解析问题的成因。在此基础伤上，结合信用管理、风险管理和全面管理的相关论述，提出对应收账款进行全程的监管，从而更加有利于企业应收账款管理水平的提升，同时也降低了应收账款自身存在的风险。 关键词：应收账款；管理；风险 Abstract Because of the development of new drugs and the improvement of peoples health consciousness, the medicine industry has developed rapidly. In recent years, the rapid growth in sales of pharmaceutical enterprises has been far more than the growth rate of other economic. At the same time, the competition in the pharmaceutical market is very fierce. In the face of fierce competition in the market, pharmaceutical companies for the survival and development and expand market sales, inevitably will be accounts receivable period extended or increased credit. At present, our countrys pharmaceutical enterprises accounts receivable account for the proportion of the total income is more and more big. If the accounts receivable management is not good, will cause the enterprise to increase the expense expense and the loss, the situation is serious, may cause the enterprise to face the close down. Therefore, this article intends to start from the pharmaceutical enterprises, accounts receivable management problems are analyzed, and put forward the relevant management countermeasures. The through the characteristics of drug analysis, Chinas pharmaceutical industry, the environment and the national macro management of the pharmaceutical market, summarizes the Chinese pharmaceutical enterprises in the specific sales policy, should be the characteristics of accounts receivable and the existing proble