| Summary: | 碩士 === 國立高雄應用科技大學 === 會計系碩士在職專班 === 105 === Taiwan's small and medium enterprises, which account for 97.69% of all enterprises, have a pivotal influence in stabilizing the economy and promoting employment. However, due to the small size, poor division of labor, insufficient organizational function, coupled with the majority of enterprises owing to the accounting committee, business information is not only slow but also distorted. Which is caused by the imperfect accounting system and the asymmetric business information which is caused by the misjudgment of the business situation make the economic environment changes not easy to adapt to the operating difficulties. With corporate health management of the accounting people, how should the use of enterprise diagnosis techniques to help SMEs adjust the pace of operation, improve the management of the constitution? All those means are concerned by the modern accounting people to enhance their values as well as their sophisticated functions.
SWOT diagnostics will be used in their study, If emphasized on the opportunities and threats of the external environment for competition, with strengths and weaknesses internal conditions, cross-form strategies to determine the best strategy plan of business; If also organize the management function to diagnose the diagnostics business organization and management integrity, the quality of management to identify problems and propose feasible way to improve the management program; Besides, uses it combined contribution income statement BEP diagnostics, to diagnose. Moreover, it uses the validity of financial statements and business plan feasibility, using 15 indicators of diagnostic methods of diagnose the business capacity , marketing, human, hair, five fiscal function Deployment 15 performance, combined with hope, ask, smell, cut diagnostic techniques, to assist the accounting transactions unsound companies in finding find out the urgency of improving the quantization index, and further guide the positive financial statements, to establish and lay the foundation of accounting transactions; Once you have the correct financial statements, you can use the five forces analysis diagnostics, to start the structure of the cells analyzes for the index which is lower than the standard of ways to improve the focus of the business, investment and financing activities, thus helping the establishment of permanent continued profitable business decisions scheme; and finally combining the financial F \ management M \ strategies S \ a consolidation analysis, not up to standard but improved Indicators of impending financial center, to integrate management functions and strategic plan so as to identify the final corrective action plan; The above-mentioned various diagnostic methods are acted as a blueprint for cases steam locomotive industry for diagnosis.
First of all, to observe the steam locomotive industry history and its current situation, industry characteristics, key laws and regulations, industry trends, industrial structure, industrial relative position and industry status and development conditions. In combination with Vision, mission and goal to start SWOT analysis of the formation of the feasibility of the assessment form; Next to emphasize on internal management function, to production, sales, human, hair, financial functions of the five functions of the management in helping the formation of management importance assessment form; For the sake of prudence, the part of the index, due to the incomplete accounting system of the small and medium-sized enterprise, the first diagnosis will be the first rapid BEP inquiry method to verify the correctness of the financial statements; As the first case of the company was diagnosed as distorted 15 indicators to diagnose and inventory Confirm the test to confirm the inventory date of the balance sheet as the account number, and import the closing account management approach to the correctness of the financial statement. In this diagnosis of financial statements five force analysis are employed to find out the financial emergency project F. Combined with the above management important M and the strategic feasibility of S to proceed FMS integration A priority to improve the action program, this study which will be divided into short, medium and long-term action program, has been confirmed by the case and has been decided to implement the implementation.
Not only can study be used as a guide for different levels of people, but also can be used as a reference for different types of enterprises. Hence, the production, government and academia can easily apply it and enhance the creation of small and medium-sized enterprises good operating environment.
|
|---|
