会计学院知识库

我国医药流通企业多处于成长期，行业集中度较低，整体呈现出小、多、乱、散的特点，而药品关乎民生，医药流通市场完全市场化在我国是很难实现的，医药流通行业的集中度在未来会进一步提升。随着医疗改革政策的不断出台，医药流通行业迎来了前所未有的机会与考验，营运资金管理在企业经营管理中占据越来越重要的地位。实现营运资金的高效运作不仅能优化企业资金的使用效率，更保障了资金的灵活流动性，同时增强了资金的盈利潜力，确保企业在市场中占据有利位置。
本文采用案例分析法，选取中国医药公司作为研究对象，从渠道角度出发，深入剖析其营运资金的管理情况。首先，通过对渠道管理及营运资金管理相关文献进行系统归纳，明晰了相关概念与理论基础，为研究方向奠定了基础。其次，分析中国医药当前营运资金管理状况，通过应用渠道视角下营运资金绩效评价体系分渠道分析案例企业营运资金管理，揭示了其营运资金管理中存在的不足，主要有：过度占用供应商资金，往来款周转效率低下，应收账款规模大回收慢，筹资渠道来源单一。最后，针对发现的不足，提出了对应的建议，包括维护与供应商的战略关系，构建高效信息系统，健全收款管理制度，创新融资方式，旨在加强中国医药在渠道视角下的营运资金管理水平。

China's pharmaceutical circulation enterprises are mostly in the growth period, the industry concentration is low, the overall showing small, many, chaotic, scattered characteristics, and drugs related to the people's livelihood, the pharmaceutical circulation market is completely market-oriented in China is difficult to achieve, the concentration of pharmaceutical circulation industry will be further improved in the future. With the continuous introduction of medical reform policies, the pharmaceutical circulation industry has ushered in unprecedented opportunities and tests, and working capital management occupies an increasingly important position in enterprise management. The efficient operation of working capital can not only optimize the efficiency of the use of enterprise funds, but also ensure the flexible liquidity of funds, and enhance the profit potential of funds to ensure that enterprises occupy a favorable position in the market.
This paper adopts the case analysis method, selects China Meheco Group Co.,Ltd.(MEHECO) as the research object, from the Angle of channel, deeply analyzes its working capital management. First of all, through the systematic summary of the literature related to channel management and working capital management, the relevant concepts and theoretical basis are clarified, which lays a foundation for the research direction. Secondly, this paper analyzes the current working capital management situation of MEHECO, analyzes the working capital management of case enterprises by channel through applying the working capital performance evaluation system from the perspective of channel, and reveals the shortcomings of its working capital management, which mainly include: excessive use of supplier funds, low turnover efficiency of current funds, slow recovery of accounts receivable on a large scale, and single source of financing channels. Finally, in view of the shortcomings found, the corresponding suggestions were put forward, including maintaining the strategic relationship with suppliers, building an efficient information system, improving the collection management system, and innovating financing methods, aiming at strengthening the working capital management level of MEHECO from the perspective of channels.