医药企业应收账款管理优化研究——以广济药业为例
DOI:
https://doi.org/10.6938/zzd60g87Abstract
当前，医药行业规模不断扩大，企业面临激烈竞争。为了能在竞争中站稳脚跟，实现企业的持续发展，较多医药企业采用赊销方式进行销售，使得应收账款的规模愈发扩大。本文以广济药业为例，通过近五年纵向分析及与华北制药的横向对比分析，发现企业存在信用政策过度宽松、缺乏应收账款全过程管控等问题。针对以上问题，本文提出构建差异化的客户信用评级体系与动态管理机制、建立全过程管控体系等建议，旨在为企业优化应收账款管理提供有价值的参考。
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