医药类上市公司销售费用问题研究

Research on the Sales Expenses of Pharmaceutical Listed Companies

医药企业销售费用偏高已成为医药行业的一种普遍现象,也是医药行业的雷区,一直被市场所诟病。本文以财政部2019年医药行业会计信息质量检查名单中涉及到的26家医药类上市公司为研究对象,分析了这26家上市公司近三年销售费用率、销售费用/营业总成本、销售费用构成及其变动等财务指标,总结了医药类上市公司销售费用普遍存在的相关问题及其引发的相关经营风险,并提出规范上市公司销售费用管理的相关对策。

The high sales cost of pharmaceutical companies has become a common phenomenon in the pharmaceutical industry,and it is also a minefield in the pharmaceutical industry,which has been criticized by the market.This paper analyzes the financial indicators such as sales expense rate,sales expense/total operating cost,sales expense composition and changes in the past three years of the 26 pharmaceutical listed companies involved in the quality inspection list of the pharmaceutical industry in the Ministry of Finance in 2019,summarizes the widespread problems related to the sales expenses of pharmaceutical listed companies and the related business risks,and puts forward relevant countermeasures to regulate the sales expenses management of listed companies.