應收帳款承購之模楜多準則決策分析

A Fuzzy MCDM Approach to Evaluation of Account Receivable Purchase

江怡慧(Yi-Hui Chiang) ； 李義明(Yi-Ming Li) ； 洪志洋(Chih-Young Hung)

《東亞論壇》 455期 (2007/03) Pp. 67-77

https://doi.org/10.29705/EAR.200703.0005

摘要

近年來由於國際市場競爭的壓力下，放帳（Open Accounts；簡稱O/A）交易方式已為大部分的出口商所使用；O/A雖有利於業績之拓展，但卻使得出口商的貨款回收風險提昇，因此，有越來越多出口商利用應收帳款承購業務(Factoring)來確保交易的債權並提升資金調度之效率，然應收帳款管理商(Factor)對於業者的申請並非毫無設限。本文運用德菲法(Delphi method)、層級分析法（Analytic Hierarchy Process；簡稱AHP）及模楜多準則決策法（Fuzzy Multi-Criteria Decision Making；簡稱FMCDM），建構Factor承購應收帳款（Account Receivable：簡稱A/R）之模楜多準則決策模式，我們相信本研究之內容可提供Factor、出口商及進口商三方在進行Factoring時之參考。

關鍵字

應收帳款收買業務 ； 層級分析法 ； 模楜多準則決策

並列摘要

Factoring is a financial service enabling companies to sell their accounts receivables to a factor in exchange for cash. The market for factoring in Taiwan has been growing at substantial rates and most banking institutions are now actively exists. In this paper, we present a fuzzy multiple criteria decision-making (FMCDM) approach to evaluation of account receivable (A/R) purchase. By considering the evaluation of client, compliance with firm policy and evaluation of customer, the FMCDM approach is for the first time applied to investigate the A/R purchase for factoring industries in Taiwan. Example of three proposed alternatives is used to exemplify the approach. According to the achieved result, we find the difference between the factoring operation and traditional credit policy in the decision-making process. International Factoring in modern unpredictable global market could be difficult unless firms have taken appropriately evaluation strategies. We believe that our study provides an alternative for making critical decisions during selecting Factoring applicants.

並列關鍵字

Account Receivables ； Factoring ； FAHP ； FMCDM ； Quantitative Methods

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