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  本文選題：應收賬款管理　切入點：醫(yī)藥行業(yè)　出處：《湘潭大學》2017年碩士論文

【摘要】：隨著世界經(jīng)濟正處于一個脆弱而緩慢的復蘇周期,醫(yī)藥行業(yè)的競爭愈演愈烈,很多醫(yī)藥企業(yè)為了擴大銷售額,搶占更多的市場份額,放松了對賒銷的管理。因為賒銷可以促進營業(yè)收入的增長,進而帶動了利潤的上升,但是賒銷的這部分收入并沒有轉(zhuǎn)化為現(xiàn)金,而是被應收賬款給占用了。如果一個醫(yī)藥企業(yè)的應收賬款積累過多,而且不能及時的收回就會影響企業(yè)資金的流轉(zhuǎn),造成企業(yè)現(xiàn)金流危機。近日,國家衛(wèi)生計生委、財政部等七部門宣布,所有公立醫(yī)院于2017年9月30號前全部取消藥品加成。這相當于切斷了醫(yī)院的主要收入來源,導致一些醫(yī)院沒有充足的資金來支付給醫(yī)藥企業(yè)的貨款。因此,如何加強對醫(yī)藥企業(yè)應收賬款的管理,避免一定的經(jīng)營風險,已成醫(yī)藥行業(yè)所關注的焦點,具有一定的研究價值。本文選取了醫(yī)藥行業(yè)中的HW公司為案例的研究對象,并采用文獻研究法,對比分析法和案例分析發(fā)為主要研究方法。研究發(fā)現(xiàn),HW公司應收賬款存在的主要問題有應收賬款占流動資產(chǎn)比例過高,應收賬款占主營業(yè)務收入比例過高,應收賬款周轉(zhuǎn)率遠低于行業(yè)平均水平,賬齡結(jié)構(gòu)差,較依賴大客戶等一系列的問題。接著,筆者又著重分析了這些問題對公司造成的不良影響,從而加大了研究這家公司的緊迫性。經(jīng)過筆者的分析,造成這些后果的主要原因是HW公司應收賬款管理存在著事前,事中,事后管理不到位的問題。因此,本文借助信用管理理論和全過程管理理論提出了HW公司事前、事中、事后的全過程應收賬款管理改進的方案。之后為了設計的方案能夠更為理想的發(fā)揮作用,又提出了該方案的保障措施,保障措施包括建立賬款跟蹤管理機制、信用管理部門的再設計以及完善人員激勵機制三個方面。希望通過本文的研究能夠改進HW公司的應收賬款管理,緩減企業(yè)現(xiàn)金流的不足的壓力,同時也為其他醫(yī)藥企業(yè)的應收賬款管理提出有益的啟示。
[Abstract]:As the world economy is in a fragile and slow recovery cycle, competition in the pharmaceutical industry has intensified, and many pharmaceutical companies have loosened their management of credit sales in order to expand sales and grab more market share.Because credit sales can promote the growth of operating income, which leads to the increase of profits, but this part of the income of credit sales is not converted into cash, but is occupied by accounts receivable.If the accounts receivable of a pharmaceutical enterprise accumulates too much and cannot be recovered in time, it will affect the circulation of the enterprise funds and cause the cash flow crisis of the enterprise.Seven departments, including the National Health and Family Planning Commission and the Ministry of Finance, have announced that all public hospitals will cancel the drug supplement by September 30, 2017.This cuts off the hospital's main source of income, leaving some hospitals with insufficient funds to pay for their money to pharmaceutical companies.Therefore, how to strengthen the management of accounts receivable of pharmaceutical enterprises and avoid certain business risks has become the focus of the pharmaceutical industry and has certain research value.In this paper, HW Company in the pharmaceutical industry is chosen as the case study object, and the literature research method, comparative analysis method and case analysis are used as the main research methods.It is found that the main problems in accounts receivable of HW Company are that the proportion of accounts receivable to current assets is too high, the proportion of accounts receivable to main business income is too high, the turnover rate of accounts receivable is far lower than the industry average level, and the aging structure is poor.More dependent on large customers and a range of issues.Then, the author analyzes the negative impact of these problems on the company, thus increasing the urgency of the study of the company.Through the author's analysis, the main reason for these consequences is that the management of accounts receivable of HW Company is not in place.Therefore, with the help of the credit management theory and the whole process management theory, this paper puts forward the improvement scheme of the whole process accounts receivable management of HW Company before, during and after the whole process.After that, in order to play a more ideal role in the design, this paper puts forward the safeguard measures of the scheme, which include the establishment of account tracking management mechanism, the re-design of credit management department and the improvement of personnel incentive mechanism.It is hoped that the research in this paper can improve the management of accounts receivable in HW Company, alleviate the pressure of insufficient cash flow, and provide some useful enlightenment for the management of accounts receivable of other pharmaceutical enterprises.
【學位授予單位】：湘潭大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F406.7;F426.72

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本文編號：1715228