Research On Optimization Of Accounts Receivable Management Of H Pharmaceutical Compan

In recent years,the scale of China’s pharmaceutical industry has been expanding and developing very rapidly,but on the whole,it still faces problems such as small and scattered enterprises,weak independent innovation ability,falsely high prices of some drugs,further standardization of market order,further improvement of pharmaceutical circulation system and so on.In recent years,with the release of the new medical reform policy,the pharmaceutical industry is facing reform and adjustment.The promotion of a large number of policies such as“two vote system”and “ drug proportion ” has accelerated the reform and reorganization of the pharmaceutical industry.It aims to gradually solve these problems,reverse the current situation and better promote the standardized development of China’s pharmaceutical industry.In the market economy,compared with other industries,the pharmaceutical industry is a relatively special industry,with a large variety of drugs,strong timeliness,wide and deep sales channels,high requirements for the quality of drugs,medical devices and other products,and is greatly affected by policies and industry norms.As a producer and seller of drugs,H pharmaceutical company undertakes the responsibility of national health protector,and will inevitably be impacted by the environment.With the change of national policies,the reshuffle of the pharmaceutical industry,the change of value chain and increased competition,although the sales market continues to expand and the sales volume also increases year after year,the problems of H pharmaceutical company in sales and accounts receivable management have become more and more serious to varying degrees,including the lack of standardized credit management for customers and the increasing arrears of customers’ payment for goods,Long collection cycle,etc.The occurrence of these problems runs through the whole sales and collection cycle,increases the risk of bad debts,and is bound to affect the production and operation of the whole company.Therefore,this paper analyzes and discusses the sales and collection management of H pharmaceutical company,analyzes the causes of the existing accounts receivable problems,and puts forward suggestions to deal with these problems.Firstly,this study is based on the theoretical literature on accounts receivable and its management at home and abroad,combined with the specific situation of the company,briefly describes the credit management theory of accounts receivable and accounts receivable,and explains the background and significance of the research on accounts receivable management in enterprise management through literature analysis.Secondly,it analyzes the data and management status of accounts receivable management of H pharmaceutical company,and points out that there are some problems in accounts receivable of H pharmaceutical company,and its management is at a low level in the industry.According to the characteristics of H pharmaceutical company,This study focuses on the main problems and causes of H pharmaceutical company’s accounts receivable management.The problems mainly include imperfect supervision and management,resulting in non-standard business implementation;Imperfect credit management system and organization lead to poor customer credit management level;As well as the poor collection effect caused by the imperfect performance evaluation and incentive evaluation.On the basis of this analysis,this paper puts forward corresponding suggestions for the treatment of accounts receivable management problems suitable for H pharmaceutical company.The first is to set up a credit management department.It is suggested to improve the credit rating system and allocate the responsibilities of each department,The management of accounts receivable should be implemented to each key node and linked together,so as to truly improve the management efficiency of accounts receivable,Minimize the losses to the enterprise caused by improper management of accounts receivable.The second is to strengthen the internal management and supervision of accounts receivable and sales,and carry out real whole process supervision and management from the front end,middle end and back end of accounts receivable,Only in this way can we avoid the risk of accounts receivable as much as possible,and the management of accounts receivable can tend to be standardized.The second is.Furthermore,it is necessary to assess the payment collection of internal and external salespeople,encourage those with outstanding work,Using reasonable collection methods to collect accounts receivable regularly can effectively reduce bad debt losses.