毕业设计论文医的药企业应收账款管理的调查分析

毕业设计（论文）--医药企业应收账款管理的调查分析

本科生毕业论文

医药企业应收账款管理的调查分析―以万辉双鹤药业有限责任公司为例

院系名称 会计学院 姓　　名 学　　号 专　　业 会计学 指导教师

2012年月日

本文通过深入研究获得了解决万辉双鹤药业应收账款管理问题的一系列措施：包括提高企业风险意识；建立完善的信用管理系统对赊销进行管理；完善公司内部控制；建立应收账款回收制度等等。

本文通过对应收账款管理对策的研究，为企业进一步加强应收账款管理，提高应收账款管理水平，减少坏账损失，提供一条切实可行的方法。

关键词： 应收账款管理；存在问题； 措施

Abstract

Cash is the blood, accounts receivable is a transitional form of cash. Accounts receivable is an important part of current assets is an important source of corporate cash flow. China's enterprises, especially prevalent in large and medium-sized state-owned enterprises with huge accounts receivable funds used, the serious loss of accounts receivable for doubtful accounts receivable disputes growing number, and accounts receivable disputes to resolve non-standard. These problems are endemic, resulting in the enterprise funds to other companies free of charge, long-term occupancy, financial strain, the increase in bad debts, doubtful debts, collection fees increasing number of excessive accounts receivable disputes both increased corporate expenses cost a lot energy, in serious cases may even affect the survival and development. Thus, the solution of problems in the enterprise accounts receivable management has a very important theoretical and practical significance.
In this paper, the formation of a large number of long-term uncollectible accounts receivable for the Manfield, Beijing Double-Crane Pharmaceutical Co., Ltd. due to weak management of accounts receivable management, which occurred in the funds chained difficulties, the grim financial situation of the case study ,to Manfield Double-Crane Pharmaceutical want to help to strengthen the management of accounts receivable through financial difficulties.
The study includes the main theories and methods of the accounts receivable management,, Manfield Double-Crane Pharmaceutical receivables management problems in the origin and consequences Marching Double-Crane Pharmaceutical influencing factors of the accounts receivable management analysis and Wan Hui Double-Crane Pharmaceutical receivables management measures.
Through in-depth research to resolve the Manfield Double-Crane Pharmaceutical accounts receivable management issues a series of measures: including raising awareness of enterprise risk; to establish a sound credit management system to manage the credit; improve the internal control; receivables section recovery system.
In this paper, accounts receivable management countermeasures to provide a practical method for enterprises to further strengthen the management of accounts receivable, accounts receivable management level and reduce bad debt losses.

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