| In recent years,with the rapid development of economy,people’s awareness of health care has been continuously enhanced.In this context,China’s pharmaceutical industry has also ushered in a golden stage of rapid development,which has brought rare opportunities to the development of pharmaceutical enterprises.However,with the deepening of China’s "medical reform",frequent industrial policies,increased variety innovation,and intensified competition among enterprises,the pharmaceutical industry is undergoing subversive changes Leather and reconstruction.Working capital,as the most liquid capital of an enterprise,runs through all aspects of the business process of an enterprise,and is distributed in the specific projects of current assets and current liabilities.Its management efficiency directly determines the success or failure of an enterprise.Due to the large scale of working capital of pharmaceutical enterprises,scientific management of working capital is the most important.The working capital management mode based on channel perspective is based on various business processes and covers all working capital projects.Therefore,it is necessary to introduce the channel perspective of working capital management into pharmaceutical enterprises to improve the level of working capital management.This paper takes W pharmaceutical manufacturing company as the research object,and discusses the working capital management of W company from the perspective of channel.On the basis of clarifying the company’s basic situation,industry situation and the company’s working capital management status,the working capital project of W company is re divided from the perspective of channel,and the working capital of W company is analyzed based on the procurement channel,production channel,sales channel and financial management channel.It is found that there are some problems in the procurement channel,such as the lack of procurement plan,the neglect of supplier relationship construction,and the unreasonable use of commercial credit;the failure of production by sales mode and the lack of market competitiveness of products in the production channel;the single distribution channel and the imperfect receivables management system in the sales channel;the large amount of idle funds in the financing channel,resulting in waste of resources and other needs of enterprises Industry to solve.Four suggestions are put forward to solve these problems.First,in the procurement channel,we should formulate and improve the procurement plan,establish strategic partnership with suppliers,and make rational use of commercial credit;second,we should adopt the production mode of "order system" in the production channel,and actively promote the upgrading of products;third,we should actively expand the sales channel and establish a sound receivables management system in the sales channel;fourth,in the financial management In the channel,we need to expand the scale of investment in low-risk ways such as bank financial products. |
