沈阳兴齐眼药股份有限公司应收账款管理问题研究

本科论文关键词：应收账款：应收账款管理：信用管理AbstractIn the context of medical reform,many pharmaceutical enterprises are facing the risk ofsales revenue decline due to the continuous introduction of policies.To avoid this risk,enterprises can only sell drugs to hospitals and pharmacies as intermediaries,and the totaldemand for drugs is determined by the incidence rate and is not affected by absolute price.Therefore,although the price of drugs has declined,the total demand for drugs in hospitalshas not increased sharply.This greatly increases the risk of corporate capital chain rupture.Inaddition,the market system is becoming more and more mature,and the pressure of internalcompetition in the industry is great.As a small and medium-sized pharmaceutical enterprise,the fund for new drug research is insufficient,while the national drug quality testing is morestrict.Small and medium-sized enterprises can only relax credit for credit sale in exchange formore opportunities to cooperate with customers and establish long-term cooperative relationsto achieve the purpose of capital circulation.As dealers,especially the small and backward public hospitals in some places,they can'tpay for goods in time in a short time.Hospitals,pharmacies and other medical institutions inthe sales chain of the secondary market bear the pressure of operating costs and financing forthe downstream retail.However,with the reform of policies,the drug price control isbecoming more and more strict.As the bottom medical enterprises,the pressure is alsoincreasing,and a large number of accounts receivable pile up,resulting in its developmentand operation affected.This paper takes the problems of accounts receivable management of Shenyang Xingqiophthalmic pharmaceutical Co.,Ltd.as an example,through various research methods,toprovide solutions for small and medium-sized pharmaceutical enterprises how to betterdevelop in the environment of medical reform and industry competition.Simultaneously,italso supplies some consult for the problems of accounts receivable management in otherindustries,and helps more enterprises to carry out scientific and effective management andsustainable and stable development.