Research In Creative Management Of Receivable In Pharmaceutical Enterprise

Due to the development of new medicine, the pharmaceutical industry in China is developing rapidly. In recent years, the growth pharmaceutical enterprise sales has exceeded that of other economics. At the same time, the competition of medical market is also very fierce.Attention has been paid on the tricks of pharmaceutical industry sales.As country's macro-control increasingly impacts on drugs, a series of industry policies according to pharmaceutical enterprises has promulgated recently, which has made far-reaching influence to it.Facing the country's regulation and the market competition, in order to survive, develope, and expand market the enterprise, will inevitably be lengthening the receivableaccounts or increasing the credit sales.Currently, the ratio of accounts receivables to income tends to be bigger in pharmaceutical enterprises in our country. If the accounts receivables is under mismanagement, it will result in increasing the enterprise's costs and loss, more seriously, will make the enterprise bankruptted.Therefore, this thesis analyses the problems of accounts receivables in pharmaceutical enterprises, and puts forward some management measures.This thesis focuses on pharmaceutical industry in China; analyzes the characteristics and problems that pharmaceutical enterprises has formed under the special market environment and the special sale policies in our country.By using the quantitative analysis and qualitative analysis, summarizes the best holding quantities of accounts receivables, the daily management of accounts receivables, and the international advanced management mode (such as:the factoring research in accounts receivables, the debts transfers to shares mode, etc.), the specific measures have been put forward, which can activate the accounts receivable.On this basis, combining the characteristics of Chinese medicine management, this thesis innovatively puts forward a management plan to avoid accounts receivable risk by establishing a drug sales branch company.lt has certain reference value and significance to pharmaceutical enterprises to activate the receivable accounts at present.