A Study of Applying Decision Tree and Artificial Neural Networks on Account Receivable Model of Bad Debt
碩士 === 中原大學 === 資訊管理研究所 === 93 === In the past, companies retrieve cash through selling and marketing activities. Nowadays, because of the extension of credit system which makes companies hard to receive cash immediately. Enterprises have to accomplish the transaction by means of accounts receivabl...
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ndltd-TW-093CYCU53960502015-10-13T15:06:51Z http://ndltd.ncl.edu.tw/handle/14704388300479038715 A Study of Applying Decision Tree and Artificial Neural Networks on Account Receivable Model of Bad Debt 應用決策樹與類神經網路於應收帳款之呆帳預警模式研究 I-TSUNG KUO 郭一聰 碩士 中原大學 資訊管理研究所 93 In the past, companies retrieve cash through selling and marketing activities. Nowadays, because of the extension of credit system which makes companies hard to receive cash immediately. Enterprises have to accomplish the transaction by means of accounts receivable. Theoretically, the shorter the collecting days, the safer and the least possible the accounts receivable turn into bad debt. To prevent companies from the disadvantages of bad debt, the occurrence and precaution of bad debt have become a hot issue problem in the present enterprises. The economic fluctuations cause many punctual debtors default their payments which were thus credited to bad debt. But this kind of bad debt is easier to collect, compared to the other types of bad debts. This study applies decision tree and neural networks technology, based on customers’ background information and the data of accounts receivable after transaction, to form the analytical variables. In addition, to build up an early warning overdue model for the enterprises to analyze overdue accounts receivable, review and reset the credit line; moreover, to decrease the possibility of bad debt. The result of the study found that collecting days after transaction, risk rating, customer classification, franchising time, unemployment rate, transaction times in the past six months are predictable variables in the early warning overdue model using decision tree and Neural Networks technology. Wei-Ping Lee 李維平 2005 學位論文 ; thesis 74 zh-TW |
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碩士 === 中原大學 === 資訊管理研究所 === 93 === In the past, companies retrieve cash through selling and marketing activities. Nowadays, because of the extension of credit system which makes companies hard to receive cash immediately. Enterprises have to accomplish the transaction by means of accounts receivable. Theoretically, the shorter the collecting days, the safer and the least possible the accounts receivable turn into bad debt. To prevent companies from the disadvantages of bad debt, the occurrence and precaution of bad debt have become a hot issue problem in the present enterprises.
The economic fluctuations cause many punctual debtors default their payments which were thus credited to bad debt. But this kind of bad debt is easier to collect, compared to the other types of bad debts. This study applies decision tree and neural networks technology, based on customers’ background information and the data of accounts receivable after transaction, to form the analytical variables. In addition, to build up an early warning overdue model for the enterprises to analyze overdue accounts receivable, review and reset the credit line; moreover, to decrease the possibility of bad debt.
The result of the study found that collecting days after transaction, risk rating, customer classification, franchising time, unemployment rate, transaction times in the past six months are predictable variables in the early warning overdue model using decision tree and Neural Networks technology.
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author2 |
Wei-Ping Lee |
author_facet |
Wei-Ping Lee I-TSUNG KUO 郭一聰 |
author |
I-TSUNG KUO 郭一聰 |
spellingShingle |
I-TSUNG KUO 郭一聰 A Study of Applying Decision Tree and Artificial Neural Networks on Account Receivable Model of Bad Debt |
author_sort |
I-TSUNG KUO |
title |
A Study of Applying Decision Tree and Artificial Neural Networks on Account Receivable Model of Bad Debt |
title_short |
A Study of Applying Decision Tree and Artificial Neural Networks on Account Receivable Model of Bad Debt |
title_full |
A Study of Applying Decision Tree and Artificial Neural Networks on Account Receivable Model of Bad Debt |
title_fullStr |
A Study of Applying Decision Tree and Artificial Neural Networks on Account Receivable Model of Bad Debt |
title_full_unstemmed |
A Study of Applying Decision Tree and Artificial Neural Networks on Account Receivable Model of Bad Debt |
title_sort |
study of applying decision tree and artificial neural networks on account receivable model of bad debt |
publishDate |
2005 |
url |
http://ndltd.ncl.edu.tw/handle/14704388300479038715 |
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