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|Keywords: ||應收帳款;中國內銷市場;receivable account;China mainland market|
|Issue Date: ||2016-10-13 13:55:07 (UTC+8)|
企業經營風險不斷隨著內外部環境而發生，除了確實落實執行作業程序外，應持續對其產業及經營模式加以評估，適時調整作業程序以確保應收帳款的安全。;Since the economy opening-up started in China mainland, Taiwan businessmen have set up factories there in succession for its geographical position, low labor-cost, same language and race and other favorable factors. With the flourishing of mainland China market, the number of Taiwanese who engaged in mainland business has increased gradually and the dependence degree to mainland market has became too serious to be further ignored.
A wide range of management problems happen in mainland market and one of them is difficult to get receivable account back. So it will be one of the operational risks to Taiwan businessmen due to the long-standing poor credit system and the lacking integrity in China mainland market.
Taiwan businessmen always face the problems such as how to manage the receivable accounts and how to reduce the risk of bad debts. This study is to discuss how to apply the risk management theory into the management of receivable account based on case study.
Study results show that the risk management theory can be applied into the management of receivable account. It evaluates from three aspects: preventing before the event, controlling in the event and tracing after the event. The improved process introduced in receivable account management can manage the process from sale to collect effectively so that the goals of improving company’s operating system and reducing the occurrence rate of bad debts can be achieved.
The operating risks to enterprise appear continuously with the changes of internal and external environments. In addition to implement the operating program, the enterprise should evaluate its industry and business model frequently and adjust its operating program to ensure the safety of receivable account.
|Appears in Collections:||[高階主管企管（EMBA）碩士班] 博碩士論文|
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