后疫情时代中医药行业应收账款管理研究——以S制药公司为例

Research on Accounts Receivable Management in the Traditional Chinese Medicine Industry in the Post Pandemic Era--Taking S Pharmaceutical Company as an Example

近年来新冠疫情暴发,叠加中医药行业竞争激烈,企业面临较大压力。多采用赊销方式销售商品,大量账款难以收回,资金运转困难,经营风险增加。由此可见,如何对应收账款进行科学有效的管理是企业生存发展的一项重要问题。本文以中医药企业S公司为研究对象,通过对2018年到2022年上半年应收账款、变现能力、账龄、坏账准备等相关财务指标进行分析,探讨S公司应收账款管理存在的问题,并提出相应解决措施。

In recent years,the COVID-19 has broken out,and the competition in the traditional Chinese medicine industry is fierce,so enterprises are facing greater pressure.Many products are sold on credit,which makes it difficult to collect a large amount of accounts,makes it difficult to operate funds,and increases business risks.It can be seen that how to scientifically and effectively manage accounts receivable is an important issue for the survival and development of enterprises.This article takes S Company,a traditional Chinese medicine enterprise,as the research object.Through analyzing relevant financial indicators such as accounts receivable,liquidity,aging,and bad debt provision from 2018 to the first half of 2022,it explores the problems in S Company's accounts receivable management and proposes corresponding solutions.