企業客戶信用政策與應收帳款管理之探討

NCU Institutional Repository > 管理學院 > 高階主管企管（EMBA）碩士班 > 博碩士論文 > Item 987654321/92217

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题名:	企業客戶信用政策與應收帳款管理之探討
作者:	徐秀香;Hsu, Hsiu-Hsiang
贡献者:	高階主管企管碩士班
关键词:	信用政策;風險管理;盡職審查;信控管理魚骨圖;Credit policy;Risk management;Due Diligent;The fishbone diagram of credit control management
日期:	2023-06-02
上传时间:	2023-10-04 15:22:47 (UTC+8)
出版者:	國立中央大學
摘要:	在微利時代下，企業除了要維持穩定的業績外，更應將每一筆應收帳款收回，否則無預期的發生了呆帳，將使業績的創造白忙一場。所以，客戶的信用政策的規劃是企業經營很重要的課題。如何做好應收帳款作業管理，是優良企業營運的基礎。企業除業績要持續增長外，也要建置有效的信用管理機制。然而在企業交易的過程中，給客戶一定的信用條件是不可避免的。在使用授信條件帶來商機的同時，也會使企業暴露在信用風險之中，企業可透過適當的信用管理機制來控制風險並減少企業獲利的侵蝕。信用管理是指企業向客戶提供信用條款，並確保客戶在帳款到期時支付款項的程序。良好的信用管理仰賴財務和銷售團隊間的合作，務求在減少風險和擴大商機間取得平衡。企業間的交易經常以信用方式進行，除了簡單便捷的優點外，信用亦是企業鞏固與客戶合作關係和建立新業務的重要途徑之一。貿易信用是一項不可多得的營商工具，與要求客戶即時付款的企業比較，那些給予客戶在發貨特定天數後，再支付款項的企業，自然較具吸引力。然而，隨著信用期延長，拒付風險亦會增加，對提供信用的企業來說，交易所涉的款項足以影響其營運績效甚而其存亡。信用管理目的在減少營運風險，同時提升企業對客戶的吸引力。信用管理不善是大多數企業破產的原因之一，如果企業無法適當管理應收帳款，原為盈餘的企業亦會出現營運資金的短缺及無法向債權人還款的情況，所以，延遲付款的客戶將可能影響企業的現金流及商譽。企業為避免與延遲付款、瀕臨破產的客戶或伺機欺詐的騙徒進行交易，應進行盡職審查。在簽署合約前，應深入調查所有新客戶的背景，簽約之後，應隨時與客戶保持聯繫並制訂監察制度，徹底執行應收帳款的管理機制，防止呆帳的發生。若不幸呆帳發生時，又能有其他管道可以獲得理賠，這是企業在管理客戶時應思考與執行的。本研究透過個案公司依內容分析法及訪談法，彙整成信控管理魚骨圖，對企業如何降低應收帳款呆帳的要因與關鍵作法做事當的建議。;In the meager profit era, in addition to maintaining stable performance, enterprises should achieve every account receivable, otherwise unexpectedly bad debts will occur which may cause the creation of revenue waste. Therefore, the planning of customer credit policy is a very important topic for business. How to do a good management of accounts receivable is the basis of business operation. In addition to continuous growth in revenue, enterprises must also establish an effective credit management process. However, in the process of business transactions, it is inevitable to give customers certain credit terms. While using credit terms to bring business opportunities, it will also expose enterprises to credit risks. Enterprises can control risks and reduce the erosion of corporate profits through appropriate credit management process. Credit management is the process by which a business provides credit terms to customers and ensures that customers pay within the due day. Good credit management relies on the cooperation between finance and sales teams to achieve a balance between risk and opportunities. Transactions between enterprises are often carried out in the form of credit. In addition to the advantages of simplicity and convenience, credit is also one of the important ways for enterprises to consolidate cooperation with customers and acquire new business. Trade credit is a unique business tool. Compared with companies that require customers to pay immediately, those companies that allow customers to pay in a certain days after delivery are naturally more attractive. However, with the extension of the credit period, the risk of non-payment will also increase. For enterprises that provide credit, the amount involved in the transaction is enough to affect their operating profit and even their survival. The purpose of credit management is to reduce business risks and at the same time enhance the attractiveness of enterprises to customers. Poor credit management is one of the reasons for the bankruptcy of most companies. If the company cannot properly manage accounts receivable, the company that was originally in surplus will also have a shortage of working capital and be unable to repay creditors. Therefore, customers who delay payment may affect the cash flow and goodwill of the company. Businesses should conduct due diligence to avoid dealing with late payments, customers on the verge of bankruptcy, or scammers looking for opportunistic fraud. Before signing a contract, thoroughly investigate the background of all new customers. After signing the contract, keep in touch with the customer and formulate a monitoring system to thoroughly implement the management process of accounts receivable to prevent the occurrence of bad debts. If bad debts occur unfortunately, there are other channels to compensate the loss. This is what enterprises should think about and implement when managing customers account. This study, through the content analysis method and interview method of the case company, is compiled into a fishbone diagram of credit control management, and it is recommended for enterprises to reduce the causes and key practices of bad debts in accounts receivable.
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