在現今競爭環境激烈的商業環境下,內部控制已成為一個很重要的環節去保持一個企業的永續經營,在中小企業林立的台灣,服務業的比重已漸漸提高,而其中零售業佔了近四成的比例,而零售業最重要的部分就是銷售循環,但是大部分的企業並不重視銷售循環的設計,因此本研究的問題為如何利用內部控制以及流程再造的觀念去建構出新的一套銷售流程裡的授信管理,並利用個案零售公司為框架。 首先,本研究利用訪談去了解個案公司的銷售流程以及循環,接下來利用REA去繪製銷售流程,然後使用流程再造以及內部控制觀念去重新繪製新的銷售流程並利用智慧型代理人之觀念去進行系統的協助,讓整個銷售流程能夠更為順暢並符合內部控制之規章。 經過個案公司的模擬以及驗證後,REA銷售流程的改造與系統是有參考價值的,未來的研究可應用REA以及智慧型代理人系統於更多不同的企業裡的內部循環當中。
In the highly competitive environment, business environment and internal control has become a very important part to maintain the whole enterprises. Service industry becomes the biggest part in Taiwan’s economy. Retail industry is about 40 percent in the Service industry. The most important part of retail industry is revenue cycle, but most of them don’t care about the revenue cycle. The study’s question is to use internal control and process reengineering to rebuild the company’s credit process in the revenue cycle. First, the study interviews the manager to understand the company's revenue process and cycle. Then, using REA creates the original revenue process. Using process reengineering and internal control concepts rebuilds a new revenue process. Then, using the concept of intelligent agents helps the revenue process. After the company's simulation and verification, new REA sales process and system simulation is valid. The future research can be applied to REA and intelligent agent system in the different kinds of enterprises.