公司应收账款问题及对策分析.docxVIP

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摘要

近年来由于全球环境发展的影响，医药产品对人们的生活越来越息息相关，需求日益增加，医药产业呈现迅猛发展的态势，导致其市场竞争愈发激烈，而近年来经济形势不好，使得医药行业借助赊销等手段以加强市场竞争力，造成了应收账款的余额的增加。如若不加以管理应收账款这一资产，坏账将会急剧增加，企业将增加一系列的额外费用，对企业正常生产经营活动造成严重影响，因此，应收账款的管理极其重要，我们如何管控应收账款的增长趋势是一个着重关注的问题。本文以华神科技为研究对象，通过比较研究法和文献资料法，分析华神科技公司近三年的财务数据且研究该公司近年来的应收账款的状况。根据分析结果表明，华神科技的应收账款占比较大，计提的坏账准备较大，变现能力较差，赊销政策较为宽松。针对该公司一系列问题提出一些相应的对策，尽可能有效改善和提高华神科技公司的应收账款管理方面的问题。

关键词：医药行业；应收账款；应收账款管理

ABSTRACT

Inrecentyears,duetotheimpactofthedevelopmentoftheglobalenvironment,pharmaceuticalproductsaremoreandmorecloselyrelatedtopeopleslives,thedemandisincreasing,thepharmaceuticalindustryisshowingatrendofrapiddevelopment,resultinginincreasinglyfiercemarketcompetition,andinrecentyears,theeconomicsituationisnotgood,sothatthepharmaceuticalindustrywiththehelpofcreditsalesandothermeanstostrengthenmarketcompetitiveness,resultinginanincreaseinthebalanceofaccountsreceivable.Iftheassetsofaccountsreceivablearenotmanaged,baddebtswillincreasesharply,andenterpriseswillincreaseaseriesofadditionalcosts,whichwillhaveaseriousimpactonthenormalproductionandoperationactivitiesofenterprises.ThispapertakesHuashenTechnologyastheresearchobject,analyzesthefinancialdataofHuashenTechnologyinthepastthreeyearsandstudiesthecompanysaccountsreceivableinrecentyearsthroughcomparativeresearchmethodandliteraturemethod.Accordingtotheanalysisresults,HuashenTechnologysaccountsreceivableaccountforarelativelylargeproportion,theprovisionforbaddebtsislarge,theliquidityispoor,andthecreditpolicyisrelativelyrelaxed.Inviewofaseriesofproblemsofthecompany,somecorrespondingcountermeasuresareputforwardtoimproveandimprovetheaccountsreceivablemanagementofHuashenTechnologyCompanyaseffectivelyaspossible.

Keywords：PharmaceuticalIndustry；AccountsReceivable；AccountsReceivableManagement

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