TM药业应收账款管理研究

发布时间：2018-10-25 08:55

【摘要】：为了在激烈的竞争中保持市场占有率,企业通过赊销扩大销售来增加利润,也因此形成大量应收账款。应收账款管理得当,则能扩大生产经营规模、提高销量和市场份额,增加风险抵御能力;若管理不善,可能使企业面临财务困境,最终影响企业的可持续发展。TM药业属于医药制造行业,在2014年被出具否定意见的内部控制审计报告。像很多制药企业一样TM药业由于应收账款管理薄弱,在公司业务收入增长的同时,形成了大量的应收账款和逾期未收回款项,致使公司现金流状况堪忧,影响正常经营管理。加强应收账款管理研究,对TM药业提高应收账款管理水平进而提升整体竞争力具有重要意义,对于同行业有类似情况的企业也有良好借鉴意义。本文在梳理国内外相关研究成果的基础上,对比TM药业所属的制药业应收账款整体相关情况,运用指标分析法分析公司的应收账款现状,从事前、事中、事后三个阶段对公司应收账款管理的现状进行诊断,并从管理意识、组织结构、制度体系、管理手段方面追溯原因.具体来说TM药业在应收账款管理上存在的问题有:事前管理阶段,客户档案的信息不全面,客户信用评级较随意,信用政策缺乏针对性;事中管理阶段,赊销条款的确定较随意,赊销交易审批混乱,赊销相关部门沟通效率低;事后管理阶段,客户信息的动态跟进不及时,应收账款分析和反馈不到位,收款责任落实不够,催收政策缺乏力度。这些问题的主观原因在于意识的薄弱、组织结构的不合理以及信用管理制度的不健全,客观原因则是受经济环境、法律环境和客户影响。为解决TM药业的相关问题,本文从事前、事中、事后三方面提出了对公司应收账款全程信用管理改进的方案。最后,在文章结论中对本文的研究成果进行总结概括,同时提出对其他企业的启发。
[Abstract]:In order to maintain market share in the fierce competition, enterprises increase profits by expanding sales on credit, thus forming a large number of accounts receivable. If the accounts receivable is properly managed, it can expand the scale of production and operation, increase the sales volume and market share, and increase the ability to resist risks. Ultimately, it will affect the sustainable development of the enterprise. TM pharmaceutical industry belongs to the pharmaceutical manufacturing industry and was issued a negative opinion of the internal control audit report in 2014. Like many pharmaceutical enterprises, due to the weak management of accounts receivable, TM pharmaceutical industry has formed a large number of accounts receivable and overdue payback while the business income of the company is increasing, which causes the cash flow of the company to be worrisome and affects the normal operation and management. To strengthen the research on accounts receivable management is of great significance for TM pharmaceutical industry to improve the management level of accounts receivable and to enhance the overall competitiveness. It is also a good reference for enterprises with similar situation in the same industry. On the basis of combing the related research results at home and abroad, this paper compares the overall correlation of the pharmaceutical industry accounts receivable of the TM pharmaceutical industry, and analyzes the current situation of the company's accounts receivable by using the index analysis method. This paper makes a diagnosis of the current situation of the management of accounts receivable in three stages after the event, and traces the reasons from the aspects of management consciousness, organizational structure, system and management means. Specifically, the problems of TM pharmaceutical industry in the management of accounts receivable are: prior management stage, customer file information is not comprehensive, customer credit rating is casual, credit policy is not targeted; At the later management stage, the dynamic follow-up of customer information is not timely, the analysis and feedback of accounts receivable is not in place, and the collection responsibility is not enough. The collection policy lacks strength. The subjective reasons of these problems lie in the weakness of consciousness, the unreasonable organizational structure and the unsound credit management system, while the objective reasons are influenced by the economic environment, the legal environment and the customers. In order to solve the related problems of TM pharmaceutical industry, this paper puts forward a scheme to improve the credit management of the whole process of accounts receivable from three aspects: beforehand, in the event and afterwards. Finally, in the conclusion of this paper, the research results are summarized, and the inspiration to other enterprises is put forward.
【学位授予单位】：河北大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F406.7;F426.72

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