近年來全球金融海嘯衝擊,影響世界的經濟恐慌,台灣也嚴重被波及。企業為了銷售業績使應收帳款過度擴張膨脹,造成呆帳風險大幅提高,而造成歇業倒閉。企業家嚴肅地對待風險管理,運用風險管理並啟動危機處理的機制,藉由個案公司風險控管機制探討使其風險降至最低,提供中小企業對於風險管理執行上參考;改善企業的經營體質降低應收帳款防止呆帳發生,選出最適合的避險工具以達到風險管理目的。 從個案研究結果可歸納下列結論:1. 藉由沙賓法案政策之推行讓應收帳款管理之作業有所遵循落實風險管理辦法;2. 運用財務報表來提高有效率且正確分析;3. 使用流程圖法作流程再造,建立應收帳款標準化之制定,整合供應鏈運作並使其資訊系統化,達到效率最佳化;4. 藉由風險管理專家及顧問的經驗,以降低風險管理政策實施時之探索與溝通的時間;5. 確實遵守銷貨作業程序和方法,確保應收帳款的安全、有效、正確及回收性,避免呆帳發生,以防止資產的流失。 企業之風險不斷地在發生,而每ㄧ個企業的風險發生的時空背景也不盡相同,在風險管理的整合上也有差異,建議藉由多家企業在風險管理已成熟發展的研究個案,在風險管理運用在應收帳款管理的領域發展出一理論基礎。企業應對其產業及產品未來性,需持續性加以評估。
The Tsunami of global financial crisis seriously impacted the world economics, even Taiwan is influenced by the storming. Enterprises neglect the risk, over expanding financial credit to reach high sales amount, increase risk of bad debt of account receivable (A/R), even leads the business to bankruptcy. The entrepreneur should take the risk management seriously and use the control mechanism to handle crisis. To provide the execution reference of risk control for the small and medium-sized enterprise by the discussion of the case A;Reduces the A/R to prevent the bad debt occurrence, selects the suitable hedge tool to achieve the risk management by the utilization of the risk management measurement in the enterprise A/R. This conclusion of the case A is as follows:1. Ruling the A/R management by SOX policy and solid execution of risk management; 2. Raising the effectiveness of financial reports analysis;3. Using flow chart to reengineer business process to establish standardization of account receivable management, integrating the supply chain operations to optimize its information systematization and achieve most efficiency;4. Consulting with experts of risk management, it reduces the exploration time of risk management policy implementation and the communication time;5. To obey sales operational procedures truly to reduce risk of A/R, close checking status of each AR to prevent bad debt and outflow of the assets. The risk of the enterprise continuing in occurrence, each enterprise suffers different situation with variance factors of time and background. And also has the diversity in risk management’s conformity. This research is through the case study of many enterprises, has been developed mutual rational risk management utilization in managing of A/R, to come out a systematic theory. However, cooperation should continue to evaluate the application from the view of industry and product trend for enhancement.