内蒙古医药有限责任公司应收账款管理问题研究 摘 要面临白热化的商业竞争，企业希望扩大市场占有率，进而以商业信用为依托向客户赊销产品或服务，将存货流通起来，提高企业的竞争力。现阶段，医药制造行业在我国呈现快速发展趋势，未来一个阶段可以预测医药制造行业的发展势头较为强劲，然而伴随全球经济的复苏，医药制造行业也将面临更加激烈的行业内部竞争。在这种宏观背景下，外部经济发展速度放缓价值内部行业市场愈发白热化的竞争，各医药企业纷纷采取多种手段提高销售额，力求借助于扩大市场销售额的方式进而提高市场占有率，不得已采取赊销这种信用销售方式，尽管这种方式能够在一定程度上提升医药制造企业的销售额，然而应收账款的增加不可忽视，大量应收账款无法收回形成坏账，对企业发展带来一定负面影响。所以，医药制造企业逐渐重视到应收账款带来的风险问题，意识到加强应收账款管理的重要性。本文根据应收账款相关理论分析了内蒙古医药有限责任公司，提出该公司在应收账款以及管理方面的问题以及解决策略，以期真正有利于公司应收账款管理质量的提高。关键词：制药企业；应收账款；信用管理AbstractFaced with fierce commercial competition, enterprises hope to expand market share, and then rely on commercial credit to sell products or services to customers, circulation of inventory, improve the competitiveness of enterprises. At the present stage, the pharmaceutical manufacturing industry in China presents a rapid development trend, the future stage can be predicted that the development momentum of the pharmaceutical manufacturing industry is relatively strong, but with the global economic recovery, the pharmaceutical manufacturing industry will also face more fierce internal competition. In this macroscopic background, the external economic development slowing value industry within the increasingly heated market competition, the pharmaceutical companies to adopt a variety of means to boost sales, by means of expanding the market, in turn, increase the market share, sales way to adopt this way of credit ...
