| Summary: | 碩士 === 東吳大學 === 企業管理學系 === 104 === With the changes of trading trends, transactions have gradually changed from cash transactions to credit transaction, accompanied by the risk of credit. So companies need to spend more time and manpower expenses for the collection practices of account management. Even to be charged by the balance and the risk of bad debt derivatives may not be recoverable. To avoid the impacts of using working capital turnover of enterprises, the accounts receivable become the target of recovery in business operations, which require special management.
In this study, basic customer information, sales information, and accounts receivable and bills were analyzed. In two facets clients corporate identity, signs and other risk, total of 10 variables as explanatory factors do accounts receivable recovered several days of high-risk. Via the analysis, the aim of the accounts receivable risk assessment information to the construct a high risk warning model quality of receivables recovery s prediction model by stepwise regression of Logistic.
Through the ability to identify the test after, for this assessment of high risk management capability in receivables, for accounts receivable recovery targets to reduce the number of days and through in-depth interviews for collection of departments, to understand the business case in terms of the collection had been difficulties, in order to put forward recommendations on how to reduce the Days of Sales Outstanding.
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