摘 要近年来，受“两票制”、“集中采购”、“零奖金”等医疗改革政策的影响，合并、收购计划的整合和产业竞争日趋激烈。同时，医药公司的企业运营中，上游企业现金的受到限制，以及下游顾客大部分是公立医院和医疗机构。因此，大规模营销环境较弱，企业被迫挂账。在资本流动不充分，公司追求独立上市开发的情况下，大量的信贷销售成为医药公司寻求开发的重要手段。营运资金管理也是企业维持正常的生产经营的重要基础。不仅仅影响到企业的获利能力，也会影响企业的生存与发展。在这样的情况下，医药企业营运资金管理的重要性越来越高。因此，加强运营资本管理将对实现战略目标发挥关键性作用。本文选取某大药房有限公司作为研究对象，对该公司的营运资金管理现状进行了系统的分析发现：现阶段，某大药房有限公司面临着管理层营运资金管理意识淡薄引发现金流周转危机的问题、营运资金管理制度不完善导致坏账死账问题突出、营运资金管理流程不规范缺乏部门配合度等问题，并提出了相应可实践性措施。通过提升某大药房有限公司在提高经营管理水平的同时，并且更加注重营运资金管理，使得营运资金管理在企业未来长期发展中发挥出其重要的作用，更好更快的促进企业的经营和发展。关键词：营运资金管理；应收账款；现金管理AbstractIn recent years, under the influence of medical reform policies such as the "two-vote system", "centralized procurement", and "zero bonus", mergers, acquisition plan integration, and industrial competition have become increasingly fierce. At the same time, in the operation of pharmaceutical companies, upstream companies are limited in cash, and most downstream customers are public hospitals and medical institutions. Therefore, the large-scale marketing environment is weak, and companies are forced to post accounts. In the case of insufficient capital flow and the company's pursuit of independent listing development, a large amount of credit sales has become an important means for pharmaceutical companies to seek development. Working capital management is also an important basis for enterprises to maintain normal production...
