I摘要 摘 要随着人们生活质量不断提高，人们不再仅仅只关注衣食住行等生存需求问题，也越来越重视自己的身体健康情况。同时，我国老龄化的趋势也越来越明显，消费者对医药产品的需求在大幅度增加。在这些因素的共同影响下，我国人民对医药的消费不断增加，促使医药行业近年来快速发展。与此同时我国医药公司数量也在加速增加，这就造成了医药行业的竞争十分激烈，大批医药公司为了获取市场优势，提升其销售额，扩大自身的影响力，从而增加了赊销交易数量。但是随着企业应收账款积累量增加，一旦不能按时回笼就会影响企业资金的运转，造成企业资金流危机。所以，怎样强化对医药公司应收账款的管控，已成行业面临的重点问题之一，拥有一定的研究意义。贵州百灵作为一家成立已久且成功上市的医药企业，近年来应收账款问题也愈发严重，长久以往势必会严重影响了公司的发展。因此，本文以应收账款的相关理论和研究成果为指导，对贵州百灵应收账款的管理进行研究，希望找出其存在的问题，最终制定出具有针对性的方案，旨在帮助优化贵州百灵的应收账款管理。本文首先阐述了应收账款管理的相关理论，然后贵州百灵应收账款的质量和现行的管理方式进行分析，通过分析得出现阶段该公司应收账管理的问题，针对问题进行原因分析，并且提出可操作性较强的优化方案。关键词：医药行业；应收账款；应收账款管理；贵州百灵2目录AbstractWith the continuous improvement of people's quality of life, people no longer only pay attention to physical needs such as clothing, food, housing and transportation, but also pay more and more attention to their own health. At the same time, the trend of aging in China is becoming more and more obvious, and the demand of consumers for medical products is increasing substantially. Under the common influence of these factors, the consumption of medicine by Chinese people is increasing, which promotes the rapid development of medicine industry in recent years. At the same time, the number of pharmaceutical companies in China is also increasing rapidly, which results in fierce competition in the pharmaceutical industry. A large number of ...
