| 摘要: | 近年來，整個大環境不景氣，各產業進入微利時代。面對電子商務的競爭，傳統產業面臨經營困境，為提升業績，賒銷已成為常用的商業模式。在外銷業績下降，內銷缺乏品牌行銷通路的競爭力，應收帳款管理便的十分重要，尤其收帳和客戶的信用管理及債權的確保，這些企業內必備的內績內控制度，就變為十分重要。
這項研究看到一個木製玩具的小企業應收帳款問題，研究過去個案的財務報表，訪談個案公司的財務人員及財務主管，試者從中找出問題與解決方案，並嘗試搜集管理制度及表單當作未來的參考。研究中發現在競爭激烈環境中，個案公司不重視制度的建立，還是以人治為主，當人員離開，交接不清就會成為困擾。和其他眾多的中小企業公司一樣，個案公司只重視「損益表」，不重視「資產負債表」，並違反了很多的會計原則，對帳不完善，催款不積極。這些都是造成逾期或呆帳高掛，營運資金周轉不良的原因。回歸基本問題，就是忽略了事前-客戶信用的管理，事中-監控和催收，事後-帳權確保，此三大基本面所至。故建立內控制度，並有效持續執行以上三點應收帳款管理策略，以降低所有的外顯狀況，達到企業追求最大利潤的目標。解決方案的建議，可以考慮從組織架構的權責相當和業務應以收款當作績效、流程、教育訓練、資訊系統為改善的重要方向。
;In recent years, due to the global recession, many industries enter the stage of slim profit margin. On top of that, many traditional companies are faced with stiff competition from e-commerce, and in turn result in financial difficulties. In order to increase sales, long credit lines have become a common business practice.
This study looks into theaccount receivable problem of a small company in the wooden toys business, operating across the Taiwan Strait. The company faces decline in the export market, and a lack of competitiveness in the domestic own brand business. Much of its profit on the book is not realized since the account recievable accounted for a large percentage of its sales. Thus, accounts receivable management becomes a key issue, especially in billing and customer credit approval.
This case study dug into its past financial statements, interviewed with ithe financial manag-er, attempting to identify the symptoms and diagnose the problems. Results show that the management of the company is in line with many small businesses, heavily rely on human judgement and not on established operating procedures. There is a problem of knowledge trans-fer during staff turnover. In addition, like many Chinese companies, it put too much attention on income statement, and not the balance sheet, and violated many accounting principles, and lack of periodical account reconciliation. These result in long account recievable cycle and poor operating cash flow. Regarding credit management, the stages of customer credit approval, mon-itoring/collection, and credit protection are all operated without proper due processes.
This study proposes appropriate managerial actions and framework for establishing pro-cesses for the company, so that longterm sustanability of the company can be assured. |
