title: ÐÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ðµ ÑÐ¿ÑÐ°Ð²Ð»ÐµÐ½Ð¸Ñ Ð´ÐµÐ½ÐµÐ¶Ð½ÑÐ¼Ð¸ Ð¿Ð¾ÑÐ¾ÐºÐ°Ð¼Ð¸ Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸Ð¹ ÑÐ°ÑÐ¼Ð°ÑÐµÐ²ÑÐ¸ÑÐµÑÐºÐ¾Ð¹ Ð¿ÑÐ¾Ð¼ÑÑÐ»ÐµÐ½Ð½Ð¾ÑÑÐ¸
title: Ð²ÑÐ¿ÑÑÐºÐ½Ð°Ñ ÐºÐ²Ð°Ð»Ð¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¾Ð½Ð½Ð°Ñ ÑÐ°Ð±Ð¾ÑÐ° Ð¼Ð°Ð³Ð¸ÑÑÑÐ°
titleType: Subtitle
title: Research on cash flow management in the pharmaceutical industry
Creators: name: Ð¡ÑÐ½Ñ Ð§Ð°Ð¾ÑÑÐ¹
Publisher: name: Ð¡Ð°Ð½ÐºÑ-ÐÐµÑÐµÑÐ±ÑÑÐ³ÑÐºÐ¸Ð¹ Ð¿Ð¾Ð»Ð¸ÑÐµÑÐ½Ð¸ÑÐµÑÐºÐ¸Ð¹ ÑÐ½Ð¸Ð²ÐµÑÑÐ¸ÑÐµÑ ÐÐµÑÑÐ° ÐÐµÐ»Ð¸ÐºÐ¾Ð³Ð¾
Year: 2023
Subjects: Ð°Ð½Ð°Ð»Ð¸Ð· Ð´ÐµÐ½ÐµÐ¶Ð½ÑÑ Ð¿Ð¾ÑÐ¾ÐºÐ¾Ð²
ÑÐ¿ÑÐ°Ð²Ð»ÐµÐ½Ð¸Ðµ Ð´ÐµÐ½ÐµÐ¶Ð½ÑÐ¼Ð¸ Ð¿Ð¾ÑÐ¾ÐºÐ°Ð¼Ð¸
ÑÐ°ÑÐ¼Ð°ÑÐµÐ²ÑÐ¸ÑÐµÑÐºÐ°Ñ Ð¿ÑÐ¾Ð¼ÑÑÐ»ÐµÐ½Ð½Ð¾ÑÑÑ
cash flow analysis
cash flow management
pharmaceutical industry

description: ÐÑÐµÐ´Ð¼ÐµÑ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ : Ð£Ð¿ÑÐ°Ð²Ð»ÐµÐ½Ð¸Ðµ Ð´ÐµÐ½ÐµÐ¶Ð½ÑÐ¼Ð¸ Ð¿Ð¾ÑÐ¾ÐºÐ°Ð¼Ð¸ ÐºÐ¾Ð¼Ð¿Ð°Ð½Ð¸Ð¹ Ð² ÑÐ°ÑÐ¼Ð°ÑÐµÐ²ÑÐ¸ÑÐµÑÐºÐ¾Ð¹ Ð¿ÑÐ¾Ð¼ÑÑÐ»ÐµÐ½Ð½Ð¾ÑÑÐ¸. ÐÐ½Ð°Ð»Ð¸Ð· Ð²Ð·Ð°Ð¸Ð¼Ð¾ÑÐ²ÑÐ·Ð¸ Ð¼ÐµÐ¶Ð´Ñ ÑÐ¿ÑÐ°Ð²Ð»ÐµÐ½Ð¸ÐµÐ¼ Ð´ÐµÐ½ÐµÐ¶Ð½ÑÐ¼Ð¸ Ð¿Ð¾ÑÐ¾ÐºÐ°Ð¼Ð¸ Ð¸ Ð¾Ð¿ÐµÑÐ°ÑÐ¸ÑÐ¼Ð¸ Ð² ÐºÐ¾Ð¼Ð¿Ð°Ð½Ð¸ÑÑ ÑÐ°ÑÐ¼Ð°ÑÐµÐ²ÑÐ¸ÑÐµÑÐºÐ¾Ð¹ Ð¿ÑÐ¾Ð¼ÑÑÐ»ÐµÐ½Ð½Ð¾ÑÑÐ¸. Ð¦ÐµÐ»Ñ : Ð£ÐºÐ°Ð·Ð°ÑÑ ÑÐµÐºÑÑÐ¸Ðµ Ð¿ÑÐ¾Ð±Ð»ÐµÐ¼Ñ ÑÐ¿ÑÐ°Ð²Ð»ÐµÐ½Ð¸Ñ Ð´ÐµÐ½ÐµÐ¶Ð½ÑÐ¼Ð¸ Ð¿Ð¾ÑÐ¾ÐºÐ°Ð¼Ð¸ ÐºÐ¾Ð¼Ð¿Ð°Ð½Ð¸Ð¹ Ð¸ ÑÑÑÐµÐºÑÐ¸Ð²Ð½Ð¾ÑÑÐ¸ Ð¸ÑÐ¿Ð¾Ð»ÑÐ·Ð¾Ð²Ð°Ð½Ð¸Ñ, Ð¿ÑÐ¾Ð°Ð½Ð°Ð»Ð¸Ð·Ð¸ÑÐ¾Ð²Ð°ÑÑ Ð¿ÑÐ¸ÑÐ¸Ð½Ñ Ð²Ð¾Ð·Ð½Ð¸ÐºÐ½Ð¾Ð²ÐµÐ½Ð¸Ñ Ð¿ÑÐ¾Ð±Ð»ÐµÐ¼ Ð¸ Ð²Ð½ÐµÑÑÐ¸ Ð¿ÑÐµÐ´Ð»Ð¾Ð¶ÐµÐ½Ð¸Ñ Ð¿Ð¾ Ð¸Ñ ÑÑÑÑÐ°Ð½ÐµÐ½Ð¸Ñ. ÐÐ¾ÑÑÐ°Ð²Ð»ÐµÐ½Ð½Ð°Ñ ÑÐµÐ»Ñ Ð¿ÑÐµÐ´Ð¿Ð¾Ð»Ð°Ð³Ð°ÐµÑ ÑÐµÑÐµÐ½Ð¸Ðµ ÑÐ»ÐµÐ´ÑÑÑÐ¸Ñ Ð·Ð°Ð´Ð°Ñ: 1. ÐÑÐ¾Ð°Ð½Ð°Ð»Ð¸Ð·Ð¸ÑÐ¾Ð²Ð°ÑÑ Ð±Ð°Ð·Ð¾Ð²ÑÐ¹ Ð¿ÑÐ¾ÑÐ¸Ð»Ñ Ð¸ ÑÐ¿ÑÐ°Ð²Ð»ÐµÐ½Ð¸Ðµ Ð´ÐµÐ½ÐµÐ¶Ð½ÑÐ¼Ð¸ Ð¿Ð¾ÑÐ¾ÐºÐ°Ð¼Ð¸ ÐºÑÑÐ¿Ð½ÑÑ ÐºÐ¾Ð¼Ð¿Ð°Ð½Ð¸Ð¹ ÑÐ°ÑÐ¼Ð°ÑÐµÐ²ÑÐ¸ÑÐµÑÐºÐ¾Ð¹ Ð¾ÑÑÐ°ÑÐ»Ð¸. 2. ÐÑÐ¾Ð²ÐµÑÑÐ¸ Ð°Ð½Ð°Ð»Ð¸Ð· Ð¿ÑÐ¾Ð±Ð»ÐµÐ¼ Ð¸ Ð¸Ñ Ð¿ÑÐ¸ÑÐ¸Ð½ Ð² ÑÐ¿ÑÐ°Ð²Ð»ÐµÐ½Ð¸Ð¸ Ð´ÐµÐ½ÐµÐ¶Ð½ÑÐ¼Ð¸ Ð¿Ð¾ÑÐ¾ÐºÐ°Ð¼Ð¸ ÐºÑÑÐ¿Ð½ÑÑ ÐºÐ¾Ð¼Ð¿Ð°Ð½Ð¸Ð¹ ÑÐ°ÑÐ¼Ð°ÑÐµÐ²ÑÐ¸ÑÐµÑÐºÐ¾Ð¹ Ð¾ÑÑÐ°ÑÐ»Ð¸. 3. Ð Ð°Ð·ÑÐ°Ð±Ð¾ÑÐ°ÑÑ Ð¾Ð¿ÑÐ¸Ð¼Ð°Ð»ÑÐ½ÑÐµ Ð¼ÐµÑÑ Ð¿ÑÐ¾ÑÐ¸Ð²Ð¾Ð´ÐµÐ¹ÑÑÐ²Ð¸Ñ Ð²Ð¾Ð·Ð¼Ð¾Ð¶Ð½Ñ ÑÐ¸ÑÐºÐ°Ð¼ Ð²Â ÑÐ¿ÑÐ°Ð²Ð»ÐµÐ½Ð¸Ð¸ Ð´ÐµÐ½ÐµÐ¶Ð½ÑÐ¼Ð¸ Ð¿Ð¾ÑÐ¾ÐºÐ°Ð¼Ð¸ ÑÐ°ÑÐ¼Ð°ÑÐµÐ²ÑÐ¸ÑÐµÑÐºÐ¸Ñ ÐºÐ¾Ð¼Ð¿Ð°Ð½Ð¸Ð¹. Ð¡ Ð¿Ð¾Ð¼Ð¾ÑÑÑ MS Office (Excel) Ð±ÑÐ» Ð¿ÑÐ¾Ð²ÐµÐ´ÐµÐ½ Ð¿ÑÐ¾Ð´Ð¾Ð»ÑÐ½ÑÐ¹ Ð°Ð½Ð°Ð»Ð¸Ð· Ð´Ð°Ð½Ð½ÑÑ Ð¿ÑÑÐ¸Ð»ÐµÑÐ½Ð¸Ñ Ð´ÐµÐ½ÐµÐ¶Ð½ÑÑ Ð¿Ð¾ÑÐ¾ÐºÐ¾Ð² Ð´Ð²ÑÑ ÐºÐ¾Ð¼Ð¿Ð°Ð½Ð¸Ð¹, Ð° ÑÐ°ÐºÐ¶Ðµ Ð¿Ð¾Ð¿ÐµÑÐµÑÐ½ÑÐ¹ Ð°Ð½Ð°Ð»Ð¸Ð· Ð¸ ÑÑÐ°Ð²Ð½ÐµÐ½Ð¸Ðµ Ð´Ð°Ð½Ð½ÑÑ Ð´Ð²ÑÑ ÐºÐ¾Ð¼Ð¿Ð°Ð½Ð¸Ð¹. Ð ÐµÐ·ÑÐ»ÑÑÐ°ÑÑ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ Ð¿Ð¾ÐºÐ°Ð·Ð°Ð»Ð¸, ÑÑÐ¾ Ð´Ð²Ðµ ÑÐ°ÑÐ¼Ð°ÑÐµÐ²ÑÐ¸ÑÐµÑÐºÐ¸Ðµ ÐºÐ¾Ð¼Ð¿Ð°Ð½Ð¸Ð¸ ÑÐ¼Ð¾Ð³Ð»Ð¸ Ð¾ÑÐ½Ð¾Ð²ÑÐ²Ð°ÑÑ ÑÐ²Ð¾Ñ Ð´ÐµÑÑÐµÐ»ÑÐ½Ð¾ÑÑÑ, Ð¸Ð½Ð²ÐµÑÑÐ¸ÑÐ¸Ð¸ Ð¸ Ð¿ÑÐ¸Ð²Ð»ÐµÑÐµÐ½Ð¸Ðµ ÑÑÐµÐ´ÑÑÐ² Ð½Ð° ÑÑÑÐ°ÑÐµÐ³Ð¸ÑÐµÑÐºÐ¸Ñ ÑÐµÐ»ÑÑ ÑÐ°Ð·Ð²Ð¸ÑÐ¸Ñ ÐºÐ¾Ð¼Ð¿Ð°Ð½Ð¸Ð¸. ÐÐ´Ð½Ð°ÐºÐ¾ ÑÑÑÐµÑÑÐ²ÑÑÑ Ð¸ ÑÐ°ÐºÐ¸Ðµ Ð¿ÑÐ¾Ð±Ð»ÐµÐ¼Ñ, ÐºÐ°Ðº Ð½ÐµÑÐ±Ð°Ð»Ð°Ð½ÑÐ¸ÑÐ¾Ð²Ð°Ð½Ð½Ð°Ñ Ð¾Ð¿ÐµÑÐ°ÑÐ¸Ð¾Ð½Ð½Ð°Ñ Ð´ÐµÑÑÐµÐ»ÑÐ½Ð¾ÑÑÑ Ð¸ Ð±Ð¾Ð»ÑÑÐ°Ñ Ð´Ð¾Ð»Ñ Ð´ÐµÐ±Ð¸ÑÐ¾ÑÑÐºÐ¾Ð¹ Ð·Ð°Ð´Ð¾Ð»Ð¶ÐµÐ½Ð½Ð¾ÑÑÐ¸ Ð¸ ÑÐ¾Ð²Ð°ÑÐ½Ð¾-Ð¼Ð°ÑÐµÑÐ¸Ð°Ð»ÑÐ½ÑÑ Ð·Ð°Ð¿Ð°ÑÐ¾Ð². Ð¡ÑÐµÐ´Ð¸ Ð½Ð¸Ñ ÐºÐ°Ð½Ð°Ð»Ñ ÑÐ¸Ð½Ð°Ð½ÑÐ¸ÑÐ¾Ð²Ð°Ð½Ð¸Ñ Harbin Pharmaceutical Group Ð¾ÑÐ½Ð¾ÑÐ¸ÑÐµÐ»ÑÐ½Ð¾ Ð¿ÑÐ¾ÑÑÑ, ÑÐµÐ½ÑÐ°Ð±ÐµÐ»ÑÐ½Ð¾ÑÑÑ Ð¸Ð½Ð²ÐµÑÑÐ¸ÑÐ¸Ð¹ Ð½Ð¸Ð·ÐºÐ°Ñ, Ð° Ð¿ÑÐ¾Ð±Ð»ÐµÐ¼Ñ Ð¾ÑÐ½Ð¾ÑÐ¸ÑÐµÐ»ÑÐ½Ð¾ ÐºÐ¾ÑÐ¾ÑÐºÐ¾Ð³Ð¾ Ð´ÐµÐ½ÐµÐ¶Ð½Ð¾Ð³Ð¾ Ð¿Ð¾ÑÐ¾ÐºÐ° Ð±Ð¾Ð»ÐµÐµ Ð·Ð°Ð¼ÐµÑÐ½Ñ.Ð¢Ð°ÐºÐ¸Ð¼ Ð¾Ð±ÑÐ°Ð·Ð¾Ð¼, Ð² ÑÑÐ¾Ð¹ ÑÑÐ°ÑÑÐµ Ð¿ÑÐµÐ´Ð»Ð°Ð³Ð°ÐµÑÑÑ, ÑÑÐ¾Ð±Ñ ÑÐ°ÑÐ¼Ð°ÑÐµÐ²ÑÐ¸ÑÐµÑÐºÐ¸Ðµ ÐºÐ¾Ð¼Ð¿Ð°Ð½Ð¸Ð¸ Ð¾Ð±ÑÐ°ÑÐ°Ð»Ð¸ Ð²Ð½Ð¸Ð¼Ð°Ð½Ð¸Ðµ Ð½Ð° ÑÐ¿ÑÐ°Ð²Ð»ÐµÐ½Ð¸Ðµ Ð±Ð°Ð»Ð°Ð½ÑÐ¾Ð¼ Ð¾Ð¿ÐµÑÐ°ÑÐ¸Ð¾Ð½Ð½ÑÑ Ð´ÐµÐ½ÐµÐ¶Ð½ÑÑ Ð¿Ð¾ÑÐ¾ÐºÐ¾Ð², ÑÐ»ÑÑÑÐ°Ð»Ð¸ ÑÐ¿ÑÐ°Ð²Ð»ÐµÐ½Ð¸Ðµ Ð¸Ð½Ð²ÐµÑÑÐ¸ÑÐ¸ÑÐ¼Ð¸, ÑÐ¿ÑÐ°Ð²Ð»ÑÐ»Ð¸ Ð´ÐµÐ±Ð¸ÑÐ¾ÑÑÐºÐ¾Ð¹ Ð·Ð°Ð´Ð¾Ð»Ð¶ÐµÐ½Ð½Ð¾ÑÑÑÑ Ð¸ ÑÐ²ÐµÐ»Ð¸ÑÐ¸Ð²Ð°Ð»Ð¸ ÐºÐ°Ð½Ð°Ð»Ñ ÑÐ¸Ð½Ð°Ð½ÑÐ¸ÑÐ¾Ð²Ð°Ð½Ð¸Ñ.
description: Research topic: Cash flow management for companies in the pharmaceutical industry. Analysis on the relationship between cash flow management and operation in pharmaceutical enterprises. Objective: To point out the problems existing in the cash flow management and utilization efficiency of enterprises at present, analyze the causes of the problems and put forward solutions. The objectives are as follows: 1. To analyze the basic situation and cash flow management of large pharmaceutical companies. 2. To analyze the problems of cash flow management of large pharmaceutical companies and their causes. 3. To develop the best measures to deal with the possible risks in cash flow management of pharmaceutical companies. Using MS Office (Excel), the five-year cash flow data of the two companies were longitudinally analyzed, and the data of the two companies were horizontally analyzed and compared. The results of the study found that the two pharmaceutical companies can base themselves on the companys strategic development goals in the three major economic activities of operation, investment and financing. However, there are also problems such as unbalanced operating activities and large proportions of accounts receivable and inventories. Among them, Harbin Pharmaceutical Groups financing channels are relatively simple, the investment yield is low, and the problems such as relatively short cash flow are more prominent. Therefore, this paper suggests that pharmaceutical companies should pay attention to the balance management of operating cash flow, improve investment management, manage accounts receivable, and increase financing channel.