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    Please use this identifier to cite or link to this item: http://ir.lib.ncu.edu.tw/handle/987654321/68616

    Title: 跨兩岸之中小企業應收帳款管理及制度改進;A Study on the Improvement of Accounts Recievable Management for a Cross-Strait Small Business
    Authors: 楊尚昱;Yang,Shang-yu
    Contributors: 高階主管企管碩士班
    Keywords: 應收帳款;信用管理;木頭玩具;Accounts recievable;Credit management;Wooden toy
    Date: 2015-07-24
    Issue Date: 2015-09-23 12:57:43 (UTC+8)
    Publisher: 國立中央大學
    Abstract: 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。
    ;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.
    Appears in Collections:[高階主管企管(EMBA)碩士班] 博碩士論文

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