| Summary: | 碩士 === 元智大學 === 管理研究所 === 97 === 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.
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