医药企业应收账款管理研究

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1、AbstractWhenwetalkaboutthepharmacycompany,medicineiswhatWemustbringtomind．Medicablemateria，orwecallmedicinehereforconvenience，isindispensableinOUrnormallife．Incurrentsociety,pharmacyenterprisesplaytheroleofmedicineprovider．Withtherapiddevelopmentofoursocialismconstruction，medicineindustryisalsoso

2、aringonthehigh-speedroad．Uptothepresent，thecompetitioninpharmacyindustryisfurious．Confrontingsuchpressurefrommarket，pharmacycompanieshavetoincreasetheirrevenueandenlargethemarketshare，leadingtounavoidabledelayforrepaymentofaccountsreceivableandanincreaseinthecreditsaleS．Accountsreceivableoriginat

3、edfrommakingthecreditsalestoclientswhensellingcommodities、productsorrawmaterials，anditisakindofcurrentassetwithnatureofbusinesscredit．Thecreditsaleanddelayofclient’Srepaymentwillgeneratecertainriskforitsoccupancyofworkingcapital．Besidesdegradingthecompanytobeunprofitable，theill-managedaccountsrec

4、eivablewillresultinmountingexpensesandlosses，evenleadingtobankruptcy．Therefore，thestudytakestheperspectiveofpharmacycompany,dealingwiththeproblemsexistingintheaccountsreceivablemanagement，andfinallybringsupthecorrespondingresolution．Atpresent，thestudiesconcerningtheaccountsreceivableofpharmacycom

5、paniesisstillsparse．Theexistingresearcheshavebeenconcentratingoncriterionstudy,forinstance，somestudyonlyfocusedonthepharmacyindustry’Sdevelopmentorputantheattentiononthetheoryofaccountsreceivable．Nevertheless，thereislittlepracticalanalysisofaccountsreceivableproblemforpharmacycompany．Mystudyismai

6、nlytakingthestanceofpracticalanalysis，makingresearchontherelationsbetweenChinesepharmacyenterprisesdevelopmentandaccountsreceivableforthecompaniesbyusingtheauthoritativedataresources、applyingthelateststatisticsoftware、combiningtheadvancedtheoryofEconomyandEconometrics．Thestudyincludessevenparts：t

7、hefirstpartdemonstratesthegoal、meaningoftheresearch、thepresentstateofdomesticandoverseasstudyaswellastheframeworkandmethodologysystematically．ThenextpartreviewstheUtheoryofaccountsreceivable，summarizingthemainstreamofd