医药企业的应收账款管理研究毕业论文.doc

毕业论文 （20_ _届） 医药企业的应收账款管理研究 摘 要 近年来医药行业快速发展，行业的发展导致竞争的加剧。医药行业为了自身的发展生存，增加市场份额和利润，不得不加大赊销。赊销是一把“双刃剑”，应收账款管理是一种运营资金的管理，良好的应收账款管理可以创造出企业的现金流入量和加速企业资金周转，降低企业资金成本，但如果管理不善，会给企业的经营带来风险，影响企业的资金周转，因此，应收账款管理应该引起企业的关注。 本文以华仁药业为例，采用公司2007—2009的数据，研究公司这几年的应收账款的状况。研究结果表明，企业在应收账款的总量上过大，坏账损失大，账龄的控制上也存在着问题。因此，建议医药企业要在应收账款发生的事前、事中、事后这三个环节上合理管理和控制。 关键词：Abstract In recent years，with the rapid development of the pharmaceutical industry，development of the industry led to increase competition. Pharmaceutical industry had to increase credit in order to its own survival, increase the market share and profits. Credit is a “double-edged sword”, accounts receivable management is a wording capital management, good receivables management can create enterprise cash inflows, speed up the fund turnover and reduce the cost of capital. However，if poorly managed，it will bring enterprise risk management and affect the enterprise fund turnover. Therefore, accounts receivable management should arouse the concern of business. This article will be an example of huaren, using the data from the company of 2007-2009, research recent years changes in accounts receivable and as an example of the pharmaceutical industry in accounts receivable problems. The results show that，enterprises in the total volume of accounts receivable and bad debt losses are too large , and the control of aging there are problems. So pharmaceutical companies proposed to rational managements and control occur in the accounts receivable before, during and afterwards. Keywords: Pharmaceutical Company; Accounts Receivable; Control目 录 1 绪论 1 1.1 研究背景 1 1.2 研究意义 1 1.3 研究的思路和方法 2 1.4 论文的总体结构 2 2 医药企业应收账款管理概况 3 2.1应收账款的定义 3 2.2 医药企业应收账款概况 3 2.2.1 应收账款总量过大，坏账损失大 4 2.2.2 应收账款周转率过低，影响企业资金周转 6 2.2.3 应收账款占流动资产比重大，质量不高 6 2.3 应收账款对企业的影响 7 2.3.1应收账款对企业生产经营的正面影响 7 2.3.2应收账款对企业生产经营的负面影响 7 3 华仁药业应收账款管理现状分析 9 3.1 公司概况 9 3.2 公司应收账款状况分析 9 3.2.1 公司应收账款财务指标分析 9 3.2.2 公司应收账款账龄分析 10 3.3 公司应收账款存在的问题 11 3.3.1 信用机制不健全，缺乏足够的风险防范意识 11 3.3.2 相关部门控制不严，监管不力，责任不明确