HW公司应收账款管理改进研究

发布时间：2018-04-05 14:35

本文选题：应收账款管理　切入点：医药行业　出处：《湘潭大学》2017年硕士论文

【摘要】：随着世界经济正处于一个脆弱而缓慢的复苏周期,医药行业的竞争愈演愈烈,很多医药企业为了扩大销售额,抢占更多的市场份额,放松了对赊销的管理。因为赊销可以促进营业收入的增长,进而带动了利润的上升,但是赊销的这部分收入并没有转化为现金,而是被应收账款给占用了。如果一个医药企业的应收账款积累过多,而且不能及时的收回就会影响企业资金的流转,造成企业现金流危机。近日,国家卫生计生委、财政部等七部门宣布,所有公立医院于2017年9月30号前全部取消药品加成。这相当于切断了医院的主要收入来源,导致一些医院没有充足的资金来支付给医药企业的货款。因此,如何加强对医药企业应收账款的管理,避免一定的经营风险,已成医药行业所关注的焦点,具有一定的研究价值。本文选取了医药行业中的HW公司为案例的研究对象,并采用文献研究法,对比分析法和案例分析发为主要研究方法。研究发现,HW公司应收账款存在的主要问题有应收账款占流动资产比例过高,应收账款占主营业务收入比例过高,应收账款周转率远低于行业平均水平,账龄结构差,较依赖大客户等一系列的问题。接着,笔者又着重分析了这些问题对公司造成的不良影响,从而加大了研究这家公司的紧迫性。经过笔者的分析,造成这些后果的主要原因是HW公司应收账款管理存在着事前,事中,事后管理不到位的问题。因此,本文借助信用管理理论和全过程管理理论提出了HW公司事前、事中、事后的全过程应收账款管理改进的方案。之后为了设计的方案能够更为理想的发挥作用,又提出了该方案的保障措施,保障措施包括建立账款跟踪管理机制、信用管理部门的再设计以及完善人员激励机制三个方面。希望通过本文的研究能够改进HW公司的应收账款管理,缓减企业现金流的不足的压力,同时也为其他医药企业的应收账款管理提出有益的启示。
[Abstract]:As the world economy is in a fragile and slow recovery cycle, competition in the pharmaceutical industry has intensified, and many pharmaceutical companies have loosened their management of credit sales in order to expand sales and grab more market share.Because credit sales can promote the growth of operating income, which leads to the increase of profits, but this part of the income of credit sales is not converted into cash, but is occupied by accounts receivable.If the accounts receivable of a pharmaceutical enterprise accumulates too much and cannot be recovered in time, it will affect the circulation of the enterprise funds and cause the cash flow crisis of the enterprise.Seven departments, including the National Health and Family Planning Commission and the Ministry of Finance, have announced that all public hospitals will cancel the drug supplement by September 30, 2017.This cuts off the hospital's main source of income, leaving some hospitals with insufficient funds to pay for their money to pharmaceutical companies.Therefore, how to strengthen the management of accounts receivable of pharmaceutical enterprises and avoid certain business risks has become the focus of the pharmaceutical industry and has certain research value.In this paper, HW Company in the pharmaceutical industry is chosen as the case study object, and the literature research method, comparative analysis method and case analysis are used as the main research methods.It is found that the main problems in accounts receivable of HW Company are that the proportion of accounts receivable to current assets is too high, the proportion of accounts receivable to main business income is too high, the turnover rate of accounts receivable is far lower than the industry average level, and the aging structure is poor.More dependent on large customers and a range of issues.Then, the author analyzes the negative impact of these problems on the company, thus increasing the urgency of the study of the company.Through the author's analysis, the main reason for these consequences is that the management of accounts receivable of HW Company is not in place.Therefore, with the help of the credit management theory and the whole process management theory, this paper puts forward the improvement scheme of the whole process accounts receivable management of HW Company before, during and after the whole process.After that, in order to play a more ideal role in the design, this paper puts forward the safeguard measures of the scheme, which include the establishment of account tracking management mechanism, the re-design of credit management department and the improvement of personnel incentive mechanism.It is hoped that the research in this paper can improve the management of accounts receivable in HW Company, alleviate the pressure of insufficient cash flow, and provide some useful enlightenment for the management of accounts receivable of other pharmaceutical enterprises.
【学位授予单位】：湘潭大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F406.7;F426.72

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