Nowadays,with the deepening reform of pharmaceutical companies,the pharmaceutical circulation industry presents the characteristics of "many,small and scattered".It is difficult to differentiate products and services,and the market competition is fierce.In order to stabilize the market position and gradually increase the market share,pharmaceutical circulation enterprises generally adopt credit sales,and the scale of industry accounts receivable is increasing year by year.HR Pharmaceutical Company,as an enterprise mainly engaged in drugs and equipment under YYSY,a central enterprise,under the double pressure of policy reform and increasingly fierce competition in the pharmaceutical industry,HR Pharmaceutical Company actively responded,improved its sales strength and stabilized its market position.However,with the success of marketing strategy,the proportion of accounts receivable of HR Pharmaceutical Company has gradually increased,and the problems existing in its accounts receivable management are constantly emerging.We want to find something that affect the accounts receivable management,find the existing accounts receivable management problems of HR Pharmaceutical Company,dig out the internal and external reasons and optimize the accounts receivable management of the company.In order to improve the quality of accounts receivable of HR pharmaceutical companies,rationally regulate the accounts receivable management of HR pharmaceutical companies,provide effective means of fund management,and preserve the strong development of enterprises.This paper conducts in-depth research on the concept of accounts receivable management.Under the guidance of the "3+1" scientific credit management theory,the comprehensive management theory of accounts receivable,and the system management theory,after clarifying the research background,purpose and significance and other key points,a systematic analysis is carried out.Literature research,quantitative analysis,and questionnaire survey were used.Research method,combination of quantitative and qualitative methods,questionnaire survey method.Firstly,the AHP is used to determine the internal and external factors that affect the accounts receivable management,so as to identify and identify the key factors that affect the efficiency of the HR company’s accounts receivable management.Based on this,analyze the rationality and effectiveness of the HR company’s accounts receivable management from the specific daily work links such as the HR company’s management department,management process,assessment mechanism,and system design,find out the problems in its current management,and change the external policy,industrial competition environment and internal governance environment to analyze the reasons for the formation of its problems.Finally,based on the competition situation of the pharmaceutical distribution industry and the internal development needs of HR companies,it is proposed to revise relevant management systems,establish credit management departments and clarify responsibilities,improve management awareness,improve assessment standards,and build Reasonable sales information management system,implementation of differentiated sales models and other improvement measures are aimed at optimizing the accounts receivable management process and improving the quality of HR company accounts receivable management. |