| Summary: | 碩士 === 國立中央大學 === 會計研究所企業資源規劃會計碩士在職專班 === 105 === As the change of international conditions of economy and finance, enterprises had a lot of challenges how to create more value and profit. Credit transaction became a major model of business operation. Although credit transaction can offer better payment term from competitors it also brings risk of bad debt simultaneously. Enterprises have to spend more time and manpower on credit control. Account receivable control is an essential internal mechanism because it will impact on cash turnover significantly. Both of the quality of account receivable control and easy or hard credit policy will influence enterprises' revenue and profit. They are main issues for internal management.
This case study collects information of customer, sales, account receivable, credit line(from third-party insurance company) and so on to have further analysis. Account receivable control is based on systematic methodology that designs game rules to define customer ranking how much credit line they could have. The evaluation of credit risk is to consolidate above information and analyze account receivable cover rate and exposure risk of over credit. Furthermore, this is helpful to analyze quality of account receivable and assess control capability of high-risk customers. Third-party such as insurance company or bank can provide enterprise hedge tool to decrease bed debt as lower as possible.
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