台灣中小企業往來客戶分群及帳務逾期預測模式之研究-以某電子公司為例

A Research On Customer Clustering And Accounts Overdue Prediction Model For Small And Medium Enterprise In Taiwan- Quote By An Electronic Company

許芳瑛(Fang-Ying Hsu)

指導教授 ： 施葦

國立臺北大學/商學院/統計學系/碩士(2009年)

摘要

本研究利用某電子企業於2007年往來客戶的基本資料及應收帳款之帳務資料，共224家客戶樣本，透過集群分析法將客戶分群並輔以基本統計敘述、卡方獨立性檢定、單因子變異數分析等研究方法分析各群之特性。再依羅吉斯迴歸方法建立帳務逾期預測模型，最後找出最佳逾期預測模型，提供中小企業在財務信用管理上之運用。

關鍵字

集群 ； 羅吉斯 ； 變異數

並列摘要

In this research, the data of customer's basic informations and accounts receivable status from an electronic company in 2007, a total sample of 224 customers, were collected. First, the customers were grouped by account receivable status with cluster analysis. The characteristics of each group were identified with basic statistical description, the chi-square test of independence and ANOVA method. Second, the account overdue prediction model was established by logistic regression method that provided small and medium enterprises the use of credit in the financial management.

並列關鍵字

Cluster ； Logistic ； ANOVA

參考文獻

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