关于普众康医药有限公司应收账款风险形成及对策浅析.docVIP

摘要 在经济飞速发展的今天，许多医药企业应收账款管理制度不完善，甚至超过一半以上的企业都采用信用销售的方法来提高企业市场占有率，扩大规模，但是应收账款给企业所造成的负面影响也是不可忽视的，例如因为企业应收账款管理不完善而形成的坏账、呆账。所以正确的方法管理好应收账款会降低企业因应收账款所带来的风险，更利于企业在竞争激烈的市场中生存。 本文主要根据普众康医药有限公司的实际情况分析了普众康医药有限公司在应收账款管理方面存在的问题，例如管理人员缺乏风险意识、内部考核制度和应收账款管理制度不完善、客户资信管理不到位等。从企业加强应收账款管理和信用管理，尽量降低应收账款风险等方面提出了改进普众康医药有限公司应收账款管理的对策。 关键词：应收账款；应收账款风险；管理；对策 ABSTRACT In todays rapid economic development, many pharmaceutical companies receivables management system is imperfect, even more than half of the enterprises have adopted credit sales method to enhance their market share, expand the scale, but to the enterprise caused by receivables negative effects can not be ignored, such as companies with poor management of accounts receivable and the formation of bad debts, bad debts. Therefore, the correct way to manage accounts receivable will reduce the risk of business due to receivables arising, more conducive to business survival in a competitive market. In this paper, according to the actual situation of General PuzhongKang Pharmaceutical Co. analyzed General PuzhongKang Pharmaceutical Co., Ltd. in accounts receivable management problems such as lack of awareness of risk management, internal assessment system and accounts receivable management system is imperfect customer credit management is not in place. Measures proposed to improve the General PuzhongKang Pharmaceutical Co., accounts receivable management, accounts receivable from enterprises to strengthen management and credit management, minimize the risk of accounts receivable, etc.. keywords:accounts receivable;accounts receivable risk;management;countermeasure 前言 在经济全球化的今天，商品相对购买力过剩，市场竞争越来越激烈，应收账款成为了社会经济发展到一定阶段的必然产物。根据有关人员调查表明在中国有很多企业都有较多的应收账款并且该账款和流动资产的比例也是非常高的，就中国而言跟其他发达的国家相比较，中国的大多数企业所持有的应收账款在很大程度上都高于发达国家的企业。对于发达国家来说企业超过期限还没有收回的账款通常都控制在百分之十一下,但是在中国却往往在百分之六十以上了，不仅如此，现在就大部分企业而言应收账款所呈现出的是只增不减，和时间呈正相关。企业为了加大销售量，提高自身的市场占有率，降低企业的库存成本和一些不必要的开支则会采用赊销的方式，应收账款也就理所当然的存在了，最后将会使企业涌现出大量的坏账，企业的资金链就会断裂。因此，分析企业的应收账款只增不减的主要原因，探讨这个问题的解决途径，把