English  |  正體中文  |  简体中文  |  全文筆數/總筆數 : 61450/61450 (100%)
造訪人次 : 16768164      線上人數 : 175
RC Version 7.0 © Powered By DSPACE, MIT. Enhanced by NTU Library IR team.
搜尋範圍 查詢小技巧:
  • 您可在西文檢索詞彙前後加上"雙引號",以獲取較精準的檢索結果
  • 若欲以作者姓名搜尋,建議至進階搜尋限定作者欄位,可獲得較完整資料
  • 進階搜尋


    請使用永久網址來引用或連結此文件: http://ir.lib.ncu.edu.tw/handle/987654321/74850


    題名: 台灣網通業應收帳款管理-論析信用保險之功能;Management of Accounts Receivable in the Network Communication Equipment Industry- Function of Trade Credit Insurance
    作者: 林維姿;Lin, Wei-Tzu
    貢獻者: 會計研究所企業資源規劃會計碩士在職專班
    關鍵詞: 應收帳款管理;授信管理;風險管理;信用保險;Accounts receivable management;Credit management;Risk management;Trade credit insurance
    日期: 2017-07-18
    上傳時間: 2017-10-27 16:09:20 (UTC+8)
    出版者: 國立中央大學
    摘要: 隨著國際經濟金融環境條件的改變,企業面臨許多經營層面的挑戰,為創造更多價值,信用交易已然成為商業經營的主流模式,信用交易雖然可視為企業與競爭廠商間的競爭條件之一,同時也會因此帶來交易風險,企業往往需要花費更多作業時間及人力成本來進行管控,因此,信用交易所產生的應收帳款控管機制,更是為企業內部不可或缺的管理機制,對於企業的資金週轉也有相當大的影響,故應收帳款管理優劣及內部授信政策制定的寬鬆程度,將牽動著企業營收及獲利情形,為特別需要重點管理的目標。
    本研究擬透過取得個案公司交易客戶基本資料、銷售資料、應收帳款及第三方保險公司提供之承保授信額度等資料進行分析,採用系統性之方法管理應收帳款,運用個案公司探討對於應收帳款之風險評估資料,加以分析應收帳款保障率及可能暴露在外的潛在風險率,藉以分析個案公司應收帳款品質優劣,評估對於在應收帳款的高風險管控能力,並探討透過第三方公正之風險避險工具,達到降低企業應收帳款呆帳率之目標。
    ;As the change of international conditions of economy and finance, enterprises had a lot of challenges how to create more value and profit. Credit transaction became a major model of business operation. Although credit transaction can offer better payment term from competitors it also brings risk of bad debt simultaneously. Enterprises have to spend more time and manpower on credit control. Account receivable control is an essential internal mechanism because it will impact on cash turnover significantly. Both of the quality of account receivable control and easy or hard credit policy will influence enterprises′ revenue and profit. They are main issues for internal management.
    This case study collects information of customer, sales, account receivable, credit line(from third-party insurance company) and so on to have further analysis. Account receivable control is based on systematic methodology that designs game rules to define customer ranking how much credit line they could have. The evaluation of credit risk is to consolidate above information and analyze account receivable cover rate and exposure risk of over credit. Furthermore, this is helpful to analyze quality of account receivable and assess control capability of high-risk customers. Third-party such as insurance company or bank can provide enterprise hedge tool to decrease bed debt as lower as possible.
    顯示於類別:[企業資源規劃(ERP)會計碩士在職專班] 博碩士論文

    文件中的檔案:

    檔案 描述 大小格式瀏覽次數
    index.html0KbHTML46檢視/開啟


    在NCUIR中所有的資料項目都受到原著作權保護.

    社群 sharing

    ::: Copyright © National Central University. | 國立中央大學圖書館版權所有 | 收藏本站 | 設為首頁 | 最佳瀏覽畫面: 1024*768 | 建站日期:8-24-2009 :::
    DSpace Software Copyright © 2002-2004  MIT &  Hewlett-Packard  /   Enhanced by   NTU Library IR team Copyright ©   - 回饋  - 隱私權政策聲明