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随着我国市场经济的深入发展,企业必须不断地开拓新市场、制定和实施新的销售政策才能在激烈的市场竞争中立于不败之地,医药公司的销售模式也在不断完善和改进。目前现销和赊销是医药公司的销售有两种模式,赊销在强化企业市场竞争能力、扩大公司销售增额、有效节省存货资金等优点,必然导致企业持有大量的应收账款,影响企业的持续健康发展。本文结合本公司应收账款的实际情况出发,就医药公司应收账款存在的问题和对策进行研究探讨。
With the further development of the market economy in our country, enterprises must constantly open up new markets, formulate and implement new sales policies to remain invincible in the fierce market competition, and the sales models of pharmaceutical companies are constantly improving and improving. At present, sales and credit sales are two modes of sales of pharmaceutical companies. The advantages of credit sales in strengthening the market competitiveness of enterprises, increasing the sales volume of the Company and effectively saving the inventory fund will inevitably result in the enterprises holding a large amount of accounts receivable and affecting the enterprises Sustained and healthy development. Based on the actual situation of the accounts receivable of the Company, this paper studies the problems and countermeasures of receivables in medical companies.