题目企业应收账款管理问题及对策——以云南白药集团为例目录摘要..................................................................IIIAbstract.................................................................IV一、绪论.................................................................1（一）选题目的.........................................................1（二）研究意义..........................................................1（三）国内外研究现状....................................................2二、应收账款的相关理论.......................................................................................................3（一）应收账款基础理论...................................................................................................3（二）应收账款形成的原因.................................................................................................4三、云南白药公司应收账款管理案例分析......................................4(一)云南白药公司简介.....................................................................................................4（二）云南白药公司应收账款管理案例研究.................................................................5四、云南白药公司案例的启示................................................9五、总结.................................................................14参考文献.................................................................15致谢...................................................................17摘要企业在日常的经营活动过程当中，为了扩展销售因赊销而产生的该从客户方面收取的款项称为应收账款，它属于流动资产的一部分，应收账款的回收期应在一年或超过一年的一个营业周期以内。当前各个企业为争夺市场，扩大范围，而采取多种多样的促销手段和信用政策。应收账款也就不可避免的逐渐增高。商品的赊销导致应收账款的产生，销售收入增多，产品存货减少，但也增加了企业的经营风险。所以，应收账款的管理对于一个企业的良好运营来说非常重要。随着经济的发展，人民生活水平的提高，各个行业的发展无疑加剧了企业之间的竞争，人们对医药品的需求也逐渐增加，像云南白药集团有限公司这样的云南本土医药行业的龙头企业，一定有自己的经营之道。因此本文将以云南白药公司应收账款管理为例，结合自己的理解和国内外相关研究，提出相关建议和对策，希望能给云南白药公司和医药行业其他公司一些借鉴作用。关键词:应收账款云南白药管理对策AbstractEnterprisesinthedailybusinessprocess,inordertoexpandsalesduetocreditcausedbythechargefromthecustomer'spaymentcalledaccountsreceivable,itispartofcurrentassets,accountsreceivableshouldberecoveredwithinanoperatingcycleofoneyearormore.Thevariouscompaniestocompeteforthemarket,toexpandthescope,andtakeavarietyofpromotionsandcreditpolicy.Accountsreceivablewillinevitablyincreasegradually.Commercialcreditleadstoaccountsreceivable,salesrevenueincreased,productinventoryreduction,butalsoincreasedtheoperatingriskofanenterprise.Therefore,themanagementofaccountsreceivableisveryimportantforthegoodoperationofanenterprise.Withthedevelopmentofeconomy,theimprovementofpeople'slivingstandard,thedevelopmentofvariousindustriesundoubtedlyexacerbatedthecompetitionbetweenenterprises,demandforpharmaceuticalshasgraduallyincreased,YunnanlocalpharmaceuticalindustrysuchasYunnanBaiyaoGroupCo.Ltd.,theleadingenterprises,musthaveselfmanagementofoneself.Therefore,thisarticlewilltakeYunnanBaiyaocompanyaccountsreceivablemanagementasanexample,basedontherelevantdomesticandinternationalunderstandingoftheir...
