Research On Financial Risk Prevention Of Credit Sales For Tianjin Pharmaceutical Manufacturing Enterprises

In the context of increasingly fierce competition among pharmaceutical manufacturing companies,in order to be able to occupy the market faster,pharmaceutical manufacturing companies have continued to use credit sales to conduct business.The use of credit sales can effectively increase the sales volume and influence of corporate products.But at the same time,we must also see that this will further increase the risk of credit sales.Judging from the situation of pharmaceutical manufacturing enterprises in recent years,the difficulty in recovering accounts receivable has become an important factor affecting the long-term development of pharmaceutical manufacturing enterprises.In view of this,it is necessary to strictly control the credit risk of pharmaceutical manufacturing enterprises.At present,there are very few studies on the financial risks of pharmaceutical manufacturing companies on credit sales,and most of these studies are based on an enterprise as an example.However,this article focuses on Tianjin pharmaceutical manufacturing enterprises as the main research object from a macro perspective.The in-depth analysis of the financial risk prevention of credit sales is different from the previous literature from a research perspective.From a practical point of view,the analysis and control of the financial risk of credit sales in this article can improve the financial management level of pharmaceutical manufacturing enterprises,help to ensure their normal operation,and are also of vital significance for promoting the healthy development of the entire industry.In this paper,the literature research method is used to analyze the research status and related concepts at home and abroad.In the analysis of the status quo,some statistical data are used to statistically analyze the relevant data of pharmaceutical manufacturing enterprises.In the analysis of the current situation and problems,the qualitative and quantitative analysis method is used,so that the current situation can be more deeply understood,and finally the summary method is used to summarize the views and conclusions of this article.The innovation of this article is reflected in the following aspects: one is the innovation of the topic selection,the previous research focused on the analysis of a certain pharmaceutical manufacturing enterprise,and this article is from a macro perspective,to analyze the Tianjin pharmaceutical manufacturing enterprise;two It is in line with the development trend,and under the background that the financial risks of credit sales are becoming more and more serious,it is of great significance to enhance the level of financial capabilities of pharmaceutical manufacturing enterprises and promote their healthy development.Through the research in this article,the following conclusions can be drawn: Tianjin pharmaceutical manufacturing industry is developing rapidly and has broad development prospects;the sample companies ' receivables have increased significantly,and there are credit sales risks to varying degrees;current credit sales risk prevention of Tianjin pharmaceutical manufacturing enterprises is not subject to customer credit investigations.Complete and accurate,customer credit evaluation is untrue,credit decision-making to accommodate customers,and the collection of accounts receivable is inadequate.For these problems,this article believes that a special platform should be established to collect customer information.It is necessary to improve the evaluation standards and methods,and to correctly handle business promotion.The relationship between risk management should finally improve the receivables recovery procedure.