Research On Receivables Management Of B Medical Company Under The Background Of Internet

At present,China's economy is in the development stage of the new normal,and the national economy is changing from high-speed growth to high-quality growth.Chinese people are attaching more and more importance to the management of health.and people's concept is changing from treatment to prevention.Medical devices industry sales of the compound growth rate as high as 12.6%in recent years.mainly because the aging population is serious,and in recent years,state support for health care and medical reform,the practice of two votes accelerated the process of medical equipment companies for the production and marketing integration,classification of diagnosis and treatment of promoting more companies begin to pay close attention to grassroots medical market,high quality medical resources sinking,to further expand the size of the medical device market.aggravated the competition in the medical equipment industry,many companies with loose credit policy to attract customers.seizes the market share,leading to growing enterprise accounts receivable amount and scale,Even exceeded the growth rate of operating revenue.B medical company is engaged in the r&d,production and sales of medical devices.Influenced by the medical industry environment,most of its products are sold on credit.This paper firstly reviews the theories related to accounts receivable management,then USES the harvard analysis framework to analyze the financial data of company B from 2014 to 2018,and expounds the risks related to the company's accounts receivable management through data analysis and comparison.Under the new medical reform policy,the current accounts receivable growth rate of company B is higher than the growth rate of operating income,the amount of cash flow generated by operating activities is small,and the accounts receivable financing method is single,which increases the investment and financing risk of the enterprise.Finally,combined with the background of Internet+,according to the sales model of B medical company,from the perspective of enterprise internal management and external environment optimization,this paper puts forward countermeasures to improve the company's accounts receivable management.The research on the accounts receivable business of medical company B in this paper can also provide a good reference for enterprises in the same industry or similar enterprises in sales model.