The accounting decision and the management risk of the small and medium-size enterprises – a case study of the membership only recreational industry

• Main Authors: Shu-chen Huang, 黃淑貞
• Other Authors: Kun-huang Huang
• Format: Others
• Language: zh-TW
• Published: 2009
• Online Access: http://ndltd.ncl.edu.tw/handle/28503299714294547396

碩士 === 逢甲大學 === 經營管理碩士在職專班 === 97 === Small and medium size enterprises in Taiwan were playing the very important roles during the Taiwan economic miracle in the past. The global markets become more and more competitive: Taiwan joined the WTO in 2002, Iraq war and SARS happened in 2003, world economics slide down from the peak in 2004, the 2nd mortgage & Leman Brothers’ bankruptcy in 2007-2008. And the world economic financial environment change rapidly and become more difficult and risky for all the small and medium size enterprises. The top executives’ first priority is to make the corporation grow stably. This study examines the internal or outside risks & reasons that enterprises may face in the future; from the viewpoints of accounting and capital information to understand the industry managing process, and try to rebuild their accounting information system. It is critical to ensure most enterprises can focus on the accounting information for their management solutions on the right spot so as to keep the business run better and longer.