Study On Accounts Receivable Management Of N Pharmaceutical Company

The pharmaceutical industry is an important industry in China.With the release of various related policies in recent years,the pharmaceutical industry is facing reforms and adjustments.In recent years,the scale of China’s pharmaceutical industry has grown rapidly and has developed rapidly,but in general it still faces enterprises.Small and scattered,inadequate independent innovation ability,inflated prices of some drugs,unregulated market order,and incomplete pharmaceutical distribution system,etc.A large number of policies such as the " two invoice policy"," drug proportion" and " the Change from Business Tax to Value-Added Tax" The promotion of China’s pharmaceutical industry has accelerated the reform and reorganization of the pharmaceutical industry.The purpose is to gradually solve these problems,reverse these current conditions,and promote the standardized development of China’s pharmaceutical industry.In the market economy,compared to other industries,the pharmaceutical industry is a relatively special industry,with a large variety of drugs and strong timeliness,a wide and deep sales channel,and high requirements for the quality of products such as drugs and medical devices.It is also greatly affected by policies and industry regulations.As a pharmaceutical manufacturer and seller with a history of more than 50 years,pharmaceutical companies bear the responsibility of national health insurers,and they will inevitably suffer from the general environment.Shock.With the change of national policies,the reshuffle of the pharmaceutical industry,changes in the value chain and increased competition,although sales have increased year after year,the problems of sales and accounts receivable management have become more serious to varying degrees.These problems include insufficient standardization of customer credit management,more and more arrears in customer payments,and long repayment periods.These effects occur throughout the entire sales and collection cycle,increasing the risk of bad debts.n The sales and collection management of pharmaceutical companies,conducted analysis and analysis,analyzed the causes of the accounts receivable problems,and made recommendations to deal with these problems.It has realistic meaning.This article first summarizes and analyzes domestic and foreign theoretical literature on accounts receivable and its management research,and gives a brief description of the credit management theory,risk management theory,and comprehensive budget management theory of accounts receivable.The background and significance of the topic selection and research significance of receivables management research in business operations are analyzed.Secondly,a data analysis and management status analysis of the receivables management work of the n pharmaceutical companies are pointed out.There are some problems in terms of payment,and the management is at a relatively low level in the industry.According to the characteristics of n pharmaceutical companies,combined with credit theory,risk management theory,and comprehensive budget management theory,the main problems and causes of accounts receivable management of n pharmaceutical companies The key analysis was carried out,and the problems mainly included the lack of strict supervision and management leading to non-standard business implementation;the inadequate credit management system and organization led to poor credit management of customers;and the imperfect collection methods and incentive evaluations caused poor returns.Based on this analysis,a corresponding account receivable management question suitable for a pharmaceutical company is proposed.Countermeasures,that is,under the premise of attaching importance to the analysis of situation and policies and the development trend of intelligentization of big data,the first is to strengthen the internal management and supervision of the corresponding accounts receivable and sales,and generate from accounts receivable The front-end,middle-end and back-end three periods of time are carried out for real and complete supervision and management,so as to effectively control the risk of receivables and improve the quality and degree of receivables management.Secondly,for the establishment of credit management departments,Suggestions,suggestions to improve the credit rating system,and assign the responsibilities of each department to ensure that the account receivables management work is done at each key node,so as to improve the efficiency of account receivables management and minimize the response Loss to the company due to improper management of collections.In addition,the internal and external sales staff of the company should be assessed to motivate outstanding workers and use scientific collection methods and methods to collect as much as possible.Respond to receivables and reduce the bad debt losses caused by them.