北京泰德制药有限公司应收账款管理研究
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摘要
在中国的医药行业,目前有60%—90%的交易都是信用销售,应收账款的管理问题已经越来越严峻的摆在了每一个医药企业面前。而面对的着应收账款所带来的呆账、坏账风险,每个医药企业都必须“未雨绸缪”防患于未然,因此建立一套完善的全程信用管理体系,规范企业的信用销售流程,对于降低经营风险,提高企业的市场竞争优势具有重要的意义。
本文主要以北京泰德制药有限公司应收账款管理现状作为典型案例,通过分析指出北京泰德制药有限公司目前应收账款管理的三个缺陷所在,并提出改进方案,该方案的工作重点主要有两点：一是要进行企业的职能部门改造,在现有的组织结构的基础上设立一个独立的信用管理部,通过它来进行有效的客户信用分析,并全程监督信用销售的全过程；二是要完成信用销售流程再造,即引进全程信用管理,科学系统的控制应收账款。
本文共分三章：第一章绪论。提出写作的背景意义以及思路方法,论文研究的理论基础和国内外应收账款研究状况。第二章对北京泰德制药有限公司应收账款现状进行了分析,阐述了公司应收账款管理存在的缺陷和不足。第三章提出通过建立信用管理部来完善应收账款的管理,并针对北京泰德制药有限公司应收账款的管理问题,提出可行的解决办法,即全程信用管理,针对该流程的各个关键环节给出了详细的制定办法。
本文的特色之处：
(1)在泰德公司设立信用管理部,并通过信用管理部来协调销售部和财务部的工作。信用管理部可以对客户进行有效的信用分析,制定合理的信用政策,从而既辅助销售部开拓优良客户又可以辅助财务部提高应收账款的质量,改变泰德公司过去盲目销售、坏账率高的状况。
(2)本文提出了在泰德公司实行全程信用销售的建议。其中通过信用等级评分表将客户分类,可以达到优化客户的目的。通过差异化的客户管理,对不同等级的客户制定相对应的信用政策,包括信用期限、现金折扣和信用额度的制定从而达到减少销售部和财务部的无效工作,降低公司应收帐款管理成本的目的。
In the most Chinese pharmacy company, the transactions of 60% to 90% is selling on credit at present, the management problems of the receivable accounts are grow more and more seriously in front of every pharmaceutical companies, facing the risks of dead accounts and bad loans which is brought by charging the accounts, every pharmaceutical companies should prepares before serious situations and make effective method to control it, therefore, it is essential and significant in reducing business risks and improving the competitive advantages of the companies by establishing a full set of entire credit management system and standardizing the credit sales process of the enterprises.
As a typical case, this paper points out the three defects by analyzing the receivable accounts in Beijing Tide Pharmaceutical Co., Ltd. Then the paper proposed improvement program. In the program there are two main priorities:First, the company must establish a new independent credit management department. The new department can carry out effective customer credit analysis, and superintend the whole process of all credit sales. Second, the company must complete the process reengineering of the credit sales in order to control the receivable accounts.
The paper consists of three chapters:Introduction is the first chapter. It presents the significance of writing background and the way of writing, has described the theoretical basis of the thesis and analyzed the research of the receivable accounts'status both at home and abroad. Chapter two focuses on the analysis of the status of the receivable accounts of Beijing Tide Pharmaceutical Co., Ltd, explained the existing shortcomings and deficiencies of company's management of charging accounts. In chapter three, this paper point out that Tide Co. must prefect the management of the receivable accounts by establishing the credit management department. This paper shows the solutions, that is, the whole credit management process according to the problem of the receivable accounts of Tide Company.And this paper gives detailed solution aimed at every segment of the process.
The two highlighting of the paper:
(1) Beijing Tide Pharmaceutical Co., Ltd, can establish the credit management department. And by the new department, Tide Co. can coordinate the sales department and the finance department. The credit management department can carry out an effective credit analysis of the customer and make the reasonable credit policy. With the help, the quality of the receivable accounts can be improved, and the excellent customer can be found. So the situation of blindly sales and high bad debt rate can be change.
(2) This paper gives the suggestion of carrying out the whole course credit management in Tide Company. The customers can be classified by the credit score table. And the customer's quality can be optimized. Then according to customer's grade, the adaptive credit policies including the credit period, cash discounts and the credit limits can be set down. The invalid work of the sales department and the finance department doing in the past can be reduced. Also the cost of managing the receivable accounts can be reduced.
本文主要以北京泰德制药有限公司应收账款管理现状作为典型案例,通过分析指出北京泰德制药有限公司目前应收账款管理的三个缺陷所在,并提出改进方案,该方案的工作重点主要有两点：一是要进行企业的职能部门改造,在现有的组织结构的基础上设立一个独立的信用管理部,通过它来进行有效的客户信用分析,并全程监督信用销售的全过程；二是要完成信用销售流程再造,即引进全程信用管理,科学系统的控制应收账款。
本文共分三章：第一章绪论。提出写作的背景意义以及思路方法,论文研究的理论基础和国内外应收账款研究状况。第二章对北京泰德制药有限公司应收账款现状进行了分析,阐述了公司应收账款管理存在的缺陷和不足。第三章提出通过建立信用管理部来完善应收账款的管理,并针对北京泰德制药有限公司应收账款的管理问题,提出可行的解决办法,即全程信用管理,针对该流程的各个关键环节给出了详细的制定办法。
本文的特色之处：
(1)在泰德公司设立信用管理部,并通过信用管理部来协调销售部和财务部的工作。信用管理部可以对客户进行有效的信用分析,制定合理的信用政策,从而既辅助销售部开拓优良客户又可以辅助财务部提高应收账款的质量,改变泰德公司过去盲目销售、坏账率高的状况。
(2)本文提出了在泰德公司实行全程信用销售的建议。其中通过信用等级评分表将客户分类,可以达到优化客户的目的。通过差异化的客户管理,对不同等级的客户制定相对应的信用政策,包括信用期限、现金折扣和信用额度的制定从而达到减少销售部和财务部的无效工作,降低公司应收帐款管理成本的目的。
In the most Chinese pharmacy company, the transactions of 60% to 90% is selling on credit at present, the management problems of the receivable accounts are grow more and more seriously in front of every pharmaceutical companies, facing the risks of dead accounts and bad loans which is brought by charging the accounts, every pharmaceutical companies should prepares before serious situations and make effective method to control it, therefore, it is essential and significant in reducing business risks and improving the competitive advantages of the companies by establishing a full set of entire credit management system and standardizing the credit sales process of the enterprises.
As a typical case, this paper points out the three defects by analyzing the receivable accounts in Beijing Tide Pharmaceutical Co., Ltd. Then the paper proposed improvement program. In the program there are two main priorities:First, the company must establish a new independent credit management department. The new department can carry out effective customer credit analysis, and superintend the whole process of all credit sales. Second, the company must complete the process reengineering of the credit sales in order to control the receivable accounts.
The paper consists of three chapters:Introduction is the first chapter. It presents the significance of writing background and the way of writing, has described the theoretical basis of the thesis and analyzed the research of the receivable accounts'status both at home and abroad. Chapter two focuses on the analysis of the status of the receivable accounts of Beijing Tide Pharmaceutical Co., Ltd, explained the existing shortcomings and deficiencies of company's management of charging accounts. In chapter three, this paper point out that Tide Co. must prefect the management of the receivable accounts by establishing the credit management department. This paper shows the solutions, that is, the whole credit management process according to the problem of the receivable accounts of Tide Company.And this paper gives detailed solution aimed at every segment of the process.
The two highlighting of the paper:
(1) Beijing Tide Pharmaceutical Co., Ltd, can establish the credit management department. And by the new department, Tide Co. can coordinate the sales department and the finance department. The credit management department can carry out an effective credit analysis of the customer and make the reasonable credit policy. With the help, the quality of the receivable accounts can be improved, and the excellent customer can be found. So the situation of blindly sales and high bad debt rate can be change.
(2) This paper gives the suggestion of carrying out the whole course credit management in Tide Company. The customers can be classified by the credit score table. And the customer's quality can be optimized. Then according to customer's grade, the adaptive credit policies including the credit period, cash discounts and the credit limits can be set down. The invalid work of the sales department and the finance department doing in the past can be reduced. Also the cost of managing the receivable accounts can be reduced.
引文
[1]Pedro J. Garc'ia-Teruel, Pedro Mart'inez-Solano. A Dynamic Approach to Accounts Receivable:a Study of Spanish SMEs[J]. European Financial Management,2008(10):1-22.
[2]Ben J. Sopranzetti. The Economics of Factoring Accounts Receivable[J]. Journal of Economics and Business 1998(50):339-359.
[3]Ayub Mehar. Simultaneous Determination of Inventories and Accounts Receivable [J]. Managerial And Decision Economics 2005(26):259-269.
[4]左长峰.论新时期现代企业应收帐款的管理[J].中国商界,2009(6)：116.
[5]李凤英.应收帐款的全程信用管理[J].科技情报开发与经济,2004,14(1)：67-68.
[6]胡榕.企业应收帐款的管理认识和研究对策[J].财经界,2009(8)：147-148.
[7]刘晶石.建立企业全程信用管理系统[J].北方经贸,2003(12)：121-122.
[8]谢旭.全程信用管理模式的理论与实践[J].管理世界,2000(6)：198-219.
[9]朱荣恩,丁豪樑.企业信用管理[M].北京：中国时代经济出版社,2005.
[10]谢旭.全程信用管理实务与案例[M].北京：中国发展出版社,2007.
[11]中经网数据有限公司.2010年一季度中国医药行业分析报告[R].2010(5).
[12]北京世经未来投资咨询有限公司.2008年度医药行业风险分析报告[R].
[13]宣寅飞.建立信用评估体系,强化应收帐款监控[J].财经界,2009(12)：176.
[14]罗大勇.企业应收账款管理中存在的问题及对策[J].科技信息,2007(2)：34.
[15]彭艳芳,魏震.浅析企业应收帐款的成因、风险及控制[J].现代商业.
[16]李敏,刘芳.浅议应收帐款管理中存在的问题及对策[J].商业经济,2009(9)：54-55.
[17]田笑丰,孔元志.企业经营风险分析及规避[J].大众商务,2009(11)：220-221.
[18]陈蓉.全程信用管理模式在SG工程机械公司中的运用[D].成都：西南财经大学管理学院,2004.
[19]占杰.医药企业应收帐款管理研究[D].武汉：武汉理工大学,2006.
[20]柳絮.企业商业信用管理方法与策略研究[D].南京：南京理工大学,2005.
[21]李彦喜,周颖,刘彦文.财务管理[M].大连：大连理工大学出版社,2006.
[22]方邦鉴.打造诚信单位[M].北京：中国发展出版社,2004.
[2]Ben J. Sopranzetti. The Economics of Factoring Accounts Receivable[J]. Journal of Economics and Business 1998(50):339-359.
[3]Ayub Mehar. Simultaneous Determination of Inventories and Accounts Receivable [J]. Managerial And Decision Economics 2005(26):259-269.
[4]左长峰.论新时期现代企业应收帐款的管理[J].中国商界,2009(6)：116.
[5]李凤英.应收帐款的全程信用管理[J].科技情报开发与经济,2004,14(1)：67-68.
[6]胡榕.企业应收帐款的管理认识和研究对策[J].财经界,2009(8)：147-148.
[7]刘晶石.建立企业全程信用管理系统[J].北方经贸,2003(12)：121-122.
[8]谢旭.全程信用管理模式的理论与实践[J].管理世界,2000(6)：198-219.
[9]朱荣恩,丁豪樑.企业信用管理[M].北京：中国时代经济出版社,2005.
[10]谢旭.全程信用管理实务与案例[M].北京：中国发展出版社,2007.
[11]中经网数据有限公司.2010年一季度中国医药行业分析报告[R].2010(5).
[12]北京世经未来投资咨询有限公司.2008年度医药行业风险分析报告[R].
[13]宣寅飞.建立信用评估体系,强化应收帐款监控[J].财经界,2009(12)：176.
[14]罗大勇.企业应收账款管理中存在的问题及对策[J].科技信息,2007(2)：34.
[15]彭艳芳,魏震.浅析企业应收帐款的成因、风险及控制[J].现代商业.
[16]李敏,刘芳.浅议应收帐款管理中存在的问题及对策[J].商业经济,2009(9)：54-55.
[17]田笑丰,孔元志.企业经营风险分析及规避[J].大众商务,2009(11)：220-221.
[18]陈蓉.全程信用管理模式在SG工程机械公司中的运用[D].成都：西南财经大学管理学院,2004.
[19]占杰.医药企业应收帐款管理研究[D].武汉：武汉理工大学,2006.
[20]柳絮.企业商业信用管理方法与策略研究[D].南京：南京理工大学,2005.
[21]李彦喜,周颖,刘彦文.财务管理[M].大连：大连理工大学出版社,2006.
[22]方邦鉴.打造诚信单位[M].北京：中国发展出版社,2004.