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Chaika, Tetiana. "Profitability of accounts receivable associated with material and service flows: accounting, analytical and logistical approaches (on the example of hotel and restaurant business)." Thesis, NOVA School of Business and Economics, 2018. http://repository.kpi.kharkov.ua/handle/KhPI-Press/39534.
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The specificity of the hotel and restaurant business is the combination of material production and the provision of services as the main activity of companies in this industry. The logistic’s circuit of the hotel and restaurant business is designed taking into account industry specifics and includes the main flows: material and service, as well as auxiliary flows: financial and informational. At the same time, unlike the traditional approach, we consider it expedient to regard the logistic circuit’s service flows of the hotel and restaurant business as the main flows, not auxiliary ones. Financial logistics is an innovative tool for managing cash flows that are directly related to the main flows of the logistics chain (in the case of the hotel and restaurant business, to material and service flows). The success and profitability of the company is largely due to the success of financial logistics management. External stakeholders (investors, lenders, etc.) should be able to take into account financial logistics efficiency when making financial decisions.
The financial statements of the UNAS makes it possible to track only the moment values of the financial flows. At the same time, the main indicators by which conclusions can be drawn about the quality of financial logistics management are indicators of accounts receivables and accounts payables (and only such accounts receivables and accounts payables, which are directly related to material and service flows).
Profitability of accounts receivable is one of the indicators of the «return on assets» group. This indicator is used much less frequently than the accounts receivable turnover indicators, but it can be very useful in analyzing the effectiveness of logistic financial management.
In the framework of the financial logistics of the hotel and restaurant business, we consider only those receivables, that are directly related to material and service flows.
In the case of the indicators of profitability and turnover of accounts receivable for products (goods, works, services), the acceleration of turnover is not always accompanied by an increase in the profitability of receivables, and vice versa. In addition, even in the case of coincidence of the trend of these values, the growth rates of the indicators may differ significantly. Both indicators – profitability and turnover of accounts receivables, associated with material and service flows – are indicators of the effectiveness of financial logistics in the field of receivables management. But, their isolated application can’t provide comprehensive information for making management decisions. A comparative analysis of the two considered indicators of the effectiveness of financial logistics – profitability and turnover of accounts receivable for products (goods, works, services) – allows us to empirically form an optimal policy of accounts receivable, which is characteristic of this particular sector of the economy.<br>Специфікою готельно-ресторанного бізнесу є поєднання матеріального виробництва і надання послуг в якості основної діяльності підприємств даної галузі. Логістичний контур підприємств готельно-ресторанного бізнесу конструюється з урахуванням вищеописаної галузевої специфіки і включає в себе основні потоки: матеріальні та сервісні, а також допоміжні потоки: фінансові та інформаційні. При цьому, на відміну від традиційного підходу, вважаємо за доцільне сервісні потоки логістичного контуру підприємств готельно-ресторанного бізнесу відносити саме до числа основних потоків, а не допоміжних. Фінансова логістика – інноваційний інструмент управління грошовими потоками, безпосередньо пов'язаними з основними потоками логістичного контуру (в разі готельно-ресторанного бізнесу – з матеріальними і сервісними потоками). Успішність і прибутковість компанії багато в чому пов'язана з успішністю управління фінансовою логістикою. Зовнішні зацікавлені особи (інвестори, кредитори і т. д.) повинні мати можливість при прийнятті фінансових рішень керуватися в тому числі і міркуваннями, пов'язаними з ефективністю фінансової логістики. Фінансова звітність НП(С)БО України дає можливість відстежити тільки моментні значення фінансових потоків. При цьому головними показниками, за якими можна зробити висновки про якість управління фінансовою логістикою, є показники дебіторської та кредиторської заборгованості (причому тільки такої дебіторської та кредиторської заборгованості, яка безпосередньо пов'язана з матеріальними і сервісними потоками). Рентабельність дебіторської заборгованості – один з показників групи "рентабельність активів". Даний показник використовується значно рідше показників оборотності дебіторської заборгованості, але він може бути вельми корисним при аналізі ефективності логістичного фінансового управління. В рамках фінансової логістики готельно-ресторанного бізнесу розглядаємо тільки ту дебіторську заборгованість, яка безпосередньо пов'язана з матеріальними і сервісними потоками. У разі аналізованих нами показників рентабельності та оборотності дебіторської заборгованості, далеко не завжди прискорення оборотності супроводжується зростанням рентабельності дебіторської заборгованості, і навпаки. Крім того, навіть у разі збігу тренда цих величин темпи зростання показників можуть істотно відрізнятися. Обидва показники – і рентабельність, і оборотність дебіторської заборгованості, пов'язаної з матеріальними і сервісними потоками – є показниками ефективності фінансової логістики в сфері управління дебіторською заборгованістю. Однак їх ізольоване застосування не може надати вичерпну інформацію для прийняття управлінських рішень. Порівняльний аналіз двох розглянутих індикаторів ефективності фінансової логістики – рентабельності і оборотності дебіторської заборгованості за продукцію (товари, роботи, послуги) – дозволяє емпіричним шляхом сформувати оптимальну політику дебіторської заборгованості, характерну саме для даної галузі економіки.
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Pahkamaa, Tobias, and Oscar Gustén. "Working Capital Efficiency and Firm Profitability : A Quantitative Study of Listed Swedish Firms 2000-2015." Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-324750.
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This thesis examines the relationship between working capital efficiency and firm profitability, and how this relationship is affected by economic fluctuations. In the existing literature, the relationship between working capital efficiency and firm profitability has been extensively researched. However, the impact of economic fluctuations on the relationship between working capital efficiency and firm profitability is sparsely researched. To the best of our knowledge, only Enqvist, Graham and Nikkinen (2014) have addressed the impact ofeconomic fluctuations on the relationship between working capital efficiency and firm profitability. This thesis is a replication of their study in another geographical setting, another time period and studying different types of firms. Using a sample of 2,589 firm-year observations of listed Swedish firms for the years 2000-2015, this thesis conducts multiple regression analysis to examine the relationship between working capital efficiency and firm profitability. The findings of this thesis propose that firms can enhance profitability by improving their working capital efficiency. However, the relationship between working capital efficiency and firm profitability does not appear to be significantly affected by economic fluctuations. This thesis contributes to the existing literature by further strengthening the understanding of the relationship between working capital efficiency and firm profitability. In addition, it also adds to the existing literature on the relationship between working capital efficiency and firm profitability in a Swedish context.
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Вонсович, О. О. "Облік, аудит і аналіз дебіторської та кредиторської заборгованості» на прикладі ТОВ «ЕНЕРДЖІ СЕЙВІНГ СОЛЮШН»". Thesis, Одеський національний економічний університет, 2020. http://dspace.oneu.edu.ua/jspui/handle/123456789/12618.
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У роботі розглядаються: поняття «дебіторська заборгованість», «кредиторська заборгованість» та нормативне регулювання бухгалтерського обліку, теоретичні та практичні засади обліку виробництва та реалізації готової продукції застосування моделей прогнозування та визначення ймовірності банкрутства.
За результатами дослідження запропоновані основні напрямки вдосконалення: розширення переліку класифікаційних ознак дебіторської та кредиторської заборгованості, яка може використовуватись підприємствами і забезпечить їм більшу аналітичність та достовірність інформації; конкретизація умов визнання та оцінки дебіторської та кредиторської заборгованості тощо.<br>Object of research: processes that ensure the effectiveness of the system of accounting, analysis and control of receivables and payables at LLC "Energy Saving Solution". The paper considers: the concept of "receivables", "accounts payable" and regulatory regulation of accounting, theoretical and practical principles of accounting for production and sale of finished products, the use of models for forecasting and determining the probability of bankruptcy. The study proposed main areas for improvement including: expansion of the list of classification features of receivables and payables, which can be used by enterprises and provide them with more analytical and reliable information; specification of conditions for recognition and assessment of receivables and payables, etc.
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Bunda, Olga, and Mariia Pirkhun. "Audit of accounts receivable of the enterprise." Thesis, ФО-П Шпак В. Б, 2016. https://er.knutd.edu.ua/handle/123456789/3128.
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Caster, Paul 1951. "The Effects of Missing Data on Audit Inference and an Investigation into the Validity of Accounts Receivable Confirmations as Audit Evidence." Thesis, North Texas State University, 1987. https://digital.library.unt.edu/ark:/67531/metadc331449/.
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The objectives of the thesis research were twofold. One objective was to conduct an exploratory investigation of the underlying response mechanism to an auditor's request for confirmation of accounts receivable. The second objective was to investigate the validity of confirmation evidence. Validity was defined in terms of detection of errors.
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Lukianova, A. "Organization of accounts receivable in the use of information technology." Thesis, Київський національний університет технологій та дизайну, 2018. https://er.knutd.edu.ua/handle/123456789/10924.
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Rogers, Violet C. (Violet Corley). "An Analysis of Confidence Levels and Retrieval of Procedures Associated with Accounts Receivable Confirmations." Thesis, University of North Texas, 1993. https://digital.library.unt.edu/ark:/67531/metadc279326/.
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The study addresses whether differently ordered accounts receivable workprograms and task experience relate to differences in judgments, confidence levels, and recall ability. The study also assesses how treated and untreated inexperienced and experienced auditors store and recall accounts receivable workprogram steps in memory in a laboratory environment. Additionally, the question whether different levels of experienced auditors can effectively be manipulated is also addressed.
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Medel, Anthony N. "Accounts Receivable Management Strategies to Ensure Timely Payments in Rural Clinics." ScholarWorks, 2019. https://scholarworks.waldenu.edu/dissertations/6798.
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Healthcare business leaders in a rural clinic setting can enhance profitability by implementing strategies to ensure timely payments. The purpose of this multiple case study was to examine strategies applied by healthcare leaders in rural clinics to improve profitability. The population included 10 rural clinic managers and billing staff from 5 rural clinics in the southwestern region of the United States. The conceptual framework for this study was Wernerfelt's resource-based value theory. Implementing Yin's multiple-step data analysis process, data from semistructured interviews were transcribed, coded, and analyzed to identify strategies used by rural clinic managers and billing staff to enhance profitability. Four primary themes emerged regarding revenue cycle management that could increase profitability, including developing effective communication between medical providers and billing staff, implementing payment plan strategies, ensuring accuracy of billing claims, and consistently reviewing open receivable accounts. The implications of this study for positive social change include insights for clinic managers in the development of strategies to increase cash from accounts receivables, which may contribute to the financial stability of the clinic and improve the provision of healthcare for citizens of the southwestern region of the United States.
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Pedersen, Kristen E. "Sample Size Determination in Auditing Accounts Receivable Using a Zero-Inflated Poisson Model." Digital WPI, 2010. https://digitalcommons.wpi.edu/etd-theses/421.
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In the practice of auditing, a sample of accounts is chosen to verify if the accounts are materially misstated, as opposed to auditing all accounts; it would be too expensive to audit all acounts. This paper seeks to find a method for choosing a sample size of accounts that will give a more accurate estimate than the current methods for sample size determination that are currently being used. A review of methods to determine sample size will be investigated under both the frequentist and Bayesian settings, and then our method using the Zero-Inflated Poisson (ZIP) model will be introduced which explicitly considers zero versus non-zero errors. This model is favorable due to the excess zeros that are present in auditing data which the standard Poisson model does not account for, and this could easily be extended to data similar to accounting populations.
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Фукалова, А. І. "Сутність дебіторської заборгованості, її оцінка та класифікація". Thesis, Сумський державний університет, 2013. http://essuir.sumdu.edu.ua/handle/123456789/33388.
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Дебіторська заборгованість – це сума боргів юридичних та фізичних осіб підприємству та є наслідком господарських операцій, що мали місце в минулому, але підлягають погашенню в майбутньому.
При цитуванні документа, використовуйте посилання http://essuir.sumdu.edu.ua/handle/123456789/33388
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Черных, К. М., та K. M. Chernykh. "Финансовые методы управления дебиторской задолженностью на предприятии: проблемы и пути их решения : магистерская диссертация". Master's thesis, б. и, 2020. http://hdl.handle.net/10995/95059.
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Выпускная квалификационная работа (магистерская диссертация) посвящена исследованию финансовых методов управления дебиторской задолженностью. Предметом исследования являются экономические отношения, которые возникают в процессе управления дебиторской задолженностью на предприятии. Цель выпускной квалификационной работы (магистерской диссертации) заключается в исследовании теоретических и методологических подходов к управлению дебиторской задолженностью, комплексном анализе дебиторской задолженности предприятия и разработке рекомендаций, способствующих ее снижению. В заключении подводятся итоги проведенного исследования, делаются основные выводы и обобщаются перспективные методы управления дебиторской задолженностью.<br>The final qualification work (master's thesis) is devoted to the study of financial methods for managing accounts receivable. The subject of the study is the economic relations that arise in the process of managing accounts receivable at the enterprise. The purpose of the final qualification work (master's thesis) is to study theoretical and methodological approaches to managing accounts receivable, a comprehensive analysis of the company's accounts receivable and develop recommendations that help reduce it. In conclusion, the results of the study are summarized, the main conclusions are made and promising methods of managing accounts receivable are summarized.
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Коротенко, В. О. "Управління дебіторською заборгованістю підприємства". Master's thesis, Сумський державний університет, 2018. http://essuir.sumdu.edu.ua/handle/123456789/71129.
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У роботі досліджено поняття розвиток теоретичних і практичних основ управління дебіторською заборгованостю, з’ясування сучасного стану дебіторської заборгованості в ПАТ «Полтавський турбомеханічний завод» та розробка шляхів оптимізації управління дебіторською заборгованістю. Сформовано систему оцінки оптимального стану дебіторської заборгованості та її ефективного керування. Надано характеристику загальної діяльності ПАТ «ПТМЗ», проаналізовано стан дебіторської та кредиторської заборгованостей та проведена оцінка ефективності їх управління. Запропоновано шляхи оптимізації кредиторської та дебіторської заборгованості через розрахунок основних показників дебіторської заборгованості.<br>The paper examines the concept of the development of theoretical and practical bases for managing receivables, the clarification of the current status of accounts receivable at PJSC "Poltava turbomechanical plant" and the development of ways to optimize the management of accounts receivable. The system of estimating the optimum state of receivables and its effective management is formed. The characteristic of general activity is given PTMM, analyzes the status of accounts receivable and accounts payable and evaluates the effectiveness of their management. The ways of optimization of payables and receivables through the calculation of basic indicators of receivables are offered.
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Vaníčková, Lucie. "Účetní servisní centra a hodnocení jejich výkonnosti." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-125066.
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This diploma thesis focuses on the area of outsourcing and shared services centers. It includes general characteristics of outsourcing. It deals in addition with definition and description of koncept shared services, its history, advantages, disadvantages, comparison with similar organization models and strategic aspects of this concept. Part of thesis focuses on audit in area of shared services center. This thesis deals with issues of performance management of accounting shared services centers in areas of accounts payable and accounts receivable in the USA, Czech Republic and Slovakia. The practical part of this thesis is established on mentioned theoretical themes. There is described and evaluated situation in specific accounting shared services center in the Czech Republic from view of performance and maturity of shared services center.
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Ольховська, Д. О. "Облік, контроль та аналіз дебіторської заборгованості на прикладі ТОВ «Цетрейдінг»". Thesis, Одеський національний економічний університет, 2021. http://local.lib/diploma/Olkhovska.pdf.
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Доступ до роботи тільки на території бібліотеки ОНЕУ, для переходу натисніть на посилання нижче<br>У роботі розглядаються теоретичні аспекти обліку, контролю та аналізу дебіторської заборгованості на підприємстві ТОВ «Цетрейдінг».
Проаналізовано загальну економічну характеристику підприємства ТОВ «Цетрейдінг», облікову політику, особливості формування синтетичного та аналітичного обліку дебіторської заборгованості, методику внутрішнього контролю дебіторської заборгованості.
Запропоновано напрями удосконалення обліку та контролю дебіторської заборгованості на підприємстві ТОВ «Цетрейдінг». У роботі розглядаються теоретичні аспекти обліку, контролю та аналізу дебіторської заборгованості на підприємстві ТОВ «Цетрейдінг».
Проаналізовано загальну економічну характеристику підприємства ТОВ «Цетрейдінг», облікову політику, особливості формування синтетичного та аналітичного обліку дебіторської заборгованості, методику внутрішнього контролю дебіторської заборгованості.
Запропоновано напрями удосконалення обліку та контролю дебіторської заборгованості на підприємстві ТОВ «Цетрейдінг».<br>The work deals with the theoretical aspects of accounting, control and analysis of receivables at the «TSETRADING» LLC, accounting policies, the peculiarities of the formation of synthetic and analytical
accounting of receivables, methods of internal control of receivables
Author analysis general economic characteristics of the «TSETRADING» LLC,
Author offers ways to improve the accounting and control of receivables at the «TSETRADING» LLC.
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Мурашев, Н. Н., та N. N. Murashev. "Финансовые методы управления дебиторской задолженностью на предприятии: проблемы и пути их решения : магистерская диссертация". Master's thesis, б. и, 2020. http://hdl.handle.net/10995/93323.
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Выпускная квалификационная работа (магистерская диссертация) посвящена исследованию управления дебиторской задолженностью на предприятии. Предметом исследования выступают экономические отношения, возникающие в процессе возникающие в процессе управления дебиторской задолженностью на предприятии. Основной целью магистерской диссертации является изучение теоретических аспектов и анализ эффективности методов управления дебиторской задолженностью на предприятии ООО «Концепт45» и на этой основе выявление проблем и разработка мероприятий, направленных непосредственно на их решение. В заключении обозначены рекомендации по совершенствованию управления дебиторской задолженностью для объекта исследования.<br>Final qualifying work (master's thesis) is devoted to the study of accounts receivable management in the enterprise. The subject of the research is the economic relations arising in the process arising in the process of managing accounts receivable at the enterprise. The main purpose of the master's thesis is to study the theoretical aspects and analyze the effectiveness of methods for managing accounts receivable at the company "Concept45" and on this basis, identifying problems and developing measures aimed directly at solving them. The conclusion contains recommendations for improving the management of accounts receivable for the object of research.
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Lukalapu, Sushma. "Billing and receivables database application." CSUSB ScholarWorks, 2000. https://scholarworks.lib.csusb.edu/etd-project/1618.
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The purpose of this project is to design, build, and implement an information retrieval database system for the Accounting Department at CSUSB. The database will focus on the financial details of the student accounts maintained by the accounting personnel. It offers detailed information pertinent to tuition, parking, housing, boarding, etc.
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Knorová, Pavla. "Audit pohledávek a závazků se zaměřením na zaměstnance." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-73955.
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The main task of this thesis is to describe wage area in the accountancy and in the external audit. The theoretical part of this thesis deals in particular with the legal regulations in the area of the audit, wage accounting and accounts payable (wages) and accounts receivable. The practical part represents auditing procedures and examples from real company.
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Базяєва, М. А. "Облік і контроль дебіторської заборгованості на прикладі ТОВ «ПРОМДРІМЛАЙТ»". Thesis, Одеський національний економічний університет, 2021. http://local.lib/diploma/Baziaieva.pdf.
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Доступ до роботи тільки на території бібліотеки ОНЕУ, для переходу натисніть на посилання нижче<br>У роботі розглядаються теоретичні аспекти обліку дебіторської заборгованості. Розглянуто напрямки вдосконалення організаційно-методичних питань функцій обліку та контролю дебіторської заборгованості в сучасних умовах. У роботі досліджено недоліки існуючої системи обліку та контролю дебіторської заборгованості на основі діяльності ТОВ «ПРОМДРИМЛАЙТ».
Проаналізовано структуру та динаміку дебіторської заборгованості.
Запропоновано для вирішення проблем виникнення і погашення дебіторської заборгованості, створити ефективну систему контролю за якістю фінансових розрахунків з дебіторами. Пропонується створити резерв сумнівних боргів та здійснювати контроль розрахунків з контрагентами за допомогою сучасного програмного забезпечення.<br>The work deals with the theoretical aspects of accounts receivables. Author considers the directions of improvement of organizational and methodical questions of functions of accounting and control of accounts receivable in modern conditions. In the work studied the shortcomings of the existent system of account and control of account receivable based on the activity of LLC «PROMDRIMLAIT».
Author analysis the structure and dynamics of accounts receivable.
In the work, it offers that in order to solve problems of occurrence and repayment of receivables, it will help to create an effective system for monitoring the quality of financial settlements with debtors. Author offers to create a provision of doubtful debts. Author offers to control settlements with counterparties with the help of modern software.
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Bednaříková, Martina. "Pohledávky z právního, účetního a daňového hlediska." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-85212.
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This Thesis deals with the problematic of accounts receivable from legal, accounting and tax perspectives. In the first chapter there is mentioned a basic definition of receivables with focus on receivables arising from the customer-supplier relationships. The work also describes the way of their recording in the accountancy, related evidence and their valuation. The second and third chapter is devoted to the most frequent methods of securing receivables and eventual option of overdue debt collection. In the last separate chapter there is solved possibility of reduction their value through the creation of adjustments and one-time impairment of receivables. The whole work is supplemented by practical examples of accounting cases.
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Гребченко, Ю. О. "Управління дебіторською заборгованістю підприємства як напрям підвищення його платоспроможності". Master's thesis, Сумський державний університет, 2018. http://essuir.sumdu.edu.ua/handle/123456789/70678.
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Метою роботи є формування комплексу заходів щодо оптимізації дебіторської заборгованості з метою підвищення платоспроможності підприємства.
Об’єктом дослідження – процеси формування та впливу дебіторської заборгованості на платоспроможність підприємства.
Предмет дослідження – організаційно-економічні відносини, що виникають між суб’єктами господарювання та контрагентами в процесі формування та реалізації договірних зобов’язань.
У першому розділі роботи «Теоретичні аспекти управління дебіторською заборгованістю» розглядаємо основні теоретичні положення дебіторської заборгованості, а саме: сутність, зміст та класифікацію. Виокремлюємо основні підходи до її оцінки та управління.
У другому розділі «Аналіз ефективності управління дебіторської заборгованості підприємства» аналізуємо діяльність УДСО при УМВС України в Сумській області. Визначаємо вплив дебіторської заборгованості на ліквідність балансу підприємства та показники його ліквідності. Обґрунтовуємо необхідність формування системи заходів оптимізації дебіторської заборгованості з метою підвищення платоспроможності підприємства.
У третьому розділі роботи «Формування системи заходів оптимізації дебіторської заборгованості на підприємстві» даємо рекомендації та основні шляхи покращення управлінням дебіторською заборгованістю в УДСО при УМВС України в Сумській області.
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Голубко, А. І. "Управління оборотними активами підприємства". Thesis, ВНТУ, 2018. http://ir.lib.vntu.edu.ua//handle/123456789/21231.
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Робота присвячена узагальненню теоретичних аспектів щодо визначення сутності управління оборотними активами підприємства. Обґрунтовано необхідність та важливість ефективного управління оборотними активами в умовах фінансової нестабільності<br>The article is devoted to summarizing the theoretical aspects of defining the essence of current assets of the enterprise. In the article is well founded the necessity and importance of effective management of current assets in conditions of the financial instability
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Bartošová, Petra. "Průběh insolvenčního řízení v České republice." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-114171.
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The main topic of this thesis is the course of insolvency proceedings pending under Insolvency Act and the aim is to compare the actual ongoing insolvency proceedings in practice with the theory. In the beginning of thesis are defined the basic terms which can be appeared during the insolvency proceedings. Subsequently, there is theoretically demonstrated the course of insolvency proceedings from the start through the decision on bankruptcy to the ways of resolving insolvency. The following section discusses the economic impacts of the debtor and his creditors. The aim of practical part is demonstrating the application of insolvency law in practice using by the real insolvency proceedings with EQUUS Company Ltd.
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Мурашева, Е. А., та E. A. Murasheva. "Политика предприятия по управлению оборотным капиталом в целях укрепления его финансового положения : магистерская диссертация". Master's thesis, б. и, 2020. http://hdl.handle.net/10995/93324.
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Выпускная квалификационная работа (магистерская диссертация) посвящена исследованию политики управления оборотным капиталом на предприятии в целях укрепления его финансового положения. Предметом исследования выступают экономические отношения, складывающиеся на предприятии в процессе управления оборотным капиталом. Основной целью магистерской диссертации является исследование теоретических аспектов управления оборотным капиталом, анализ структуры оборотного капитала предприятия ООО «Концепт45» и на этой основе выявление проблем и разработка мероприятий, направленных непосредственно на их решение. В заключении обозначены рекомендации по совершенствованию политики управления оборотным капиталом для объекта исследования.<br>The final qualifying work (master's thesis) is devoted to the study of the working capital management policy at the enterprise in order to strengthen its financial position. The subject of the research is the economic relations that develop at the enterprise in the process of working capital management. The main goal of the master's thesis is to study the theoretical aspects of working capital management, analyze the structure of the working capital of the company "Concept45" and, on this basis, identify problems and develop measures aimed directly at solving them. In the conclusion, recommendations are outlined for improving the working capital management policy for the research object.
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Citsoňová, Katarína. "Řízení pohledávek." Master's thesis, Vysoká škola ekonomická v Praze, 2013. http://www.nusl.cz/ntk/nusl-198250.
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The aim of the thesis is to focus on accounts receivable management. Theoretical knowledge involving definition of receivables, their creation, life cycle, management, securing up to cash collecting are applied to the selected company in the context of the economic and political situation and the position on the Czech market. The aim is to analyze the accounts receivable management on real examples and assessment of used methodology. The output is a critical evaluation of the functioning of the system set in the selected company, including finding gaps and proposing specific measures how to eliminate them in order to improve the functioning of the process.
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Комелькова, Е. Е., та E. E. Komelkova. "Анализ и регулирование дебиторской задолженности на предприятии : магистерская диссертация". Master's thesis, б. и, 2019. http://hdl.handle.net/10995/71054.
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Одной из важнейших проблем хозяйствующих субъектов в настоящее время является недостаток оборотного капитала. При этом большой размер дебиторской задолженности только ухудшает такое состояние компаний. Именно поэтому все более актуальными становятся вопросы, связанные с разработкой новых подходов к управлению дебиторской задолженностью. Целью исследования является разработка методического подхода к анализу дебиторской задолженности предприятия. В работе рассматриваются теоретические и прикладные вопросы анализа дебиторской задолженности. В качестве источников информации использовались учебно-методическая и научно-исследовательская литература, нормативно-правовые акты, данные бухгалтерской отчетности, официальные статистические данные Федеральной службы государственной статистики по тематике исследования. В ходе написания магистерской диссертации был разработан и апробирован методический подход к анализу дебиторской задолженности предприятия. Использование разработанного инструментария позволяет выявлять предельно допустимый объем дебиторской задолженности, структурировать ее по срокам возникновения и анализировать дебиторов с целью определения перспектив дальнейшего сотрудничества. В результате апробации разработанного методического подхода, вырабатываются рекомендации в отношении каждого дебитора.<br>One of the most important problems of modern business is the lack of working capital. The large amount of receivables worsens the state of companies. Issues related to the development of new approaches to the analysis of accounts receivable are becoming increasingly relevant. The purpose of the research is to propose a methodological approach to the analysis of the company's receivables. The theoretical and applied issues of receivables analysis are presented in the thesis. The following sources of information were used in the study: legal acts, papers in the Russian Science Citation Index (Elibrary resource), the educational literature, accounting data, and data of the Federal State Statistics Service on the subject of the research. A methodical approach to the analysis of the company's receivables was proposed and tested. The application of the developed toolkit allows identification the maximum allowable amount of receivables, structuring accounts receivable by maturity and analyzing debtors in order to determine the prospects for further cooperation. As a result of testing the developed methodological approach, recommendations for each debtor are made.
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Silva, Renata Rosada da. "Os fundos de investimento em direitos creditórios (FIDCS) como uma alternativa ao financiamento de micro e pequenas empresas: uma análise do mercado brasileiro de crédito." Universidade de São Paulo, 2006. http://www.teses.usp.br/teses/disponiveis/96/96131/tde-24012007-160651/.
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O objetivo do presente trabalho é avaliar a possibilidade de utilização dos fundos de investimento em direitos creditórios no financiamento de micro e pequenas empresas. O estudo parte da problemática teórica da assimetria de informações e faz um panorama do mercado brasileiro de crédito, com ênfase nas micro e pequenas empresas. A partir da análise da legislação pertinente a esses fundos, nota-se que não existe impedimento legal à constituição de FIDCs que objetivem fomentar os micro pequenos negócios. No final de 2005, cinco fundos de investimento em direitos creditórios para financiamento de micro e pequenas empresas entraram em funcionamento no Brasil. Por meio da análise do desempenho dos fundos em atividade, percebe-se que esta nova modalidade de financiamento se mostra como uma alternativa viável e promissora no provimento de crédito a micro e pequenos empresários, pois além de aumentarem o acesso desse segmento de mercado a empréstimos, o faz a taxas menores do que aquelas praticadas pelas instituições financeiras convencionais.<br>The purpose of the present study is to evaluate the possibility of financing micro and small enterprises by means of accounts receivables investment funds. The study starts with a review of the asymmetric information problem and makes a review of the Brazilian credit market, with a special emphasis on micro and small enterprises. Analyzing the legislation of those funds, it can be noted that there is no legal impediment to constitute funds with a focus on fomenting micro and small businesses. At the end of 2005, five funds to finance micro and small enterprises were constituted in Brazil. Analyzing the performance of those funds in activity, it can be stated that this new modality of financing is a viable and promising one. It allows the access of this segment to the credit market at smaller rates than those practiced by conventional financial institutions.
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Duarez, Mejia Dante German, Ponce Roxana Milagros Jiménez, and Saavedra Liliana Teresa Soriano. "Impacto en la implementación de Indicadores de Gestión en la empresa familiar Implantes Externos Peruanos SAC y su impacto en el valor de la empresa." Master's thesis, Universidad Peruana de Ciencias Aplicadas (UPC), 2018. http://hdl.handle.net/10757/626432.
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En el Perú existe un alto número de empresas familiares de primera generación las cuales no se encuentran preparadas para dar el siguiente paso, que es el de pasar a la segunda generación, por diversos motivos, siendo uno de los principales la falta de conocimiento respecto al impacto que tiene en su empresa el no realizar buenas prácticas empresariales definidas como un buen gobierno corporativo. Esto se vuelve una oportunidad dado que estas empresas familiares tienen un sólido crecimiento en el nivel de ventas, pero un bajo nivel de gestión de los diversos indicadores, por tanto, en esta investigación se tiene como objetivo determinar cómo impacta la implementación de indicadores de gestión en la generación de valor, con el fin de poder demostrar que esto genera un retorno para los inversionistas (familia). El estudio es de tipo descriptivo y se utilizó una empresa familiar peruana dedicada al rubro hospitalario con una sólida relación comercial con clientes y proveedores, pero con poco nivel de profesionalización en el control de sus indicadores y establecimiento de metas diferente al incremento de venta y margen bruto, para lo cual se ha planteado el desarrollado de indicadores de gestión que permitan generar un impacto en la generación de valor de la empresa, para lo cual se ha desarrollo un modelo financiero basado en el EVA (Valor económico agregado).<br>In Peru there is a high number of family’s companies of first quality which are not prepared to follow the next step that is to pass to the second generation by differentes reasons, for example, one of the principals is the lack of knowledge about the impact on the companies that do not perform good business practices which are defined like a good corporate governance. this become a good opportunity because this family’s companies have a stable growth in the sales levels but a low level of management of the differentes indicators, therefore, in this investigation the objective is defined how it impacts the implementation of management indicators in the generation of value to demonstrate that this generates a return for investors (families). The study is descriptive and used a Peruvian family business dedicated to the hospital sector with a solid commercial relationship with customers and suppliers, but with little professionalization level in the control of their indicators and setting different goals to increase sales and margin gross, for which the development of management indicators which generate an impact on the generation of value of the company has been raised, for which a financial model based on the EVA (Economic value added) has been developed.<br>Tesis
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Farranha, Ana Claudia. "Olhares sobre a pobreza : entre o global e o local : a experiencia de microcredito no municipio de Vitoria/ES." [s.n.], 2005. http://repositorio.unicamp.br/jspui/handle/REPOSIP/280851.
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Orientador: Reginaldo Carmello Correa de Moraes<br>Tese (doutorado) - Universidade Estadual de Campinas, Instituto de Filosofia e Ciencias Humanas<br>Made available in DSpace on 2018-08-05T22:33:40Z (GMT). No. of bitstreams: 1
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Previous issue date: 2005<br>Resumo: Este trabalho refere-se à concepção que norteia as políticas de combate à pobreza na década de 1990. Para tanto, toma-se como objeto de investigação o plano local de desenvolvimento de algumas dessas políticas. O objetivo central deste trabalho é abordar a política de microcréditos no município de Vitória/ES, enquanto instrumento de combate à pobreza. Realiza-se, inicialmente, a discussão dos principais conceitos referentes à pobreza; dos processos de diminuição dos empregos e de crescimento das ocupações precárias no contexto atual; das origens do microcrédito; e da importância do poder local na elaboração e condução das políticas sociais, com foco no desenvolvimento histórico do pacto político do estado do Espírito Santo. Em seguida, analisam-se as principais concepções em torno de políticas de combate à pobreza em sua relação com as experiências de microcrédito, bem como, os principais formatos e concepções políticas dessas experiências no Brasil, nos anos 1990. Por fim, problematiza-se especificamente a atuação do Grande Vitória Credisol, destacando-se os aspectos do programa que interferem no processo de desenvolvimento político, econômico e social da cidade de Vitória<br>Abstract: This study refers to the guiding concept behind poverty-reduction policies in the 90¿s. Accordingly, local policy-development plans are the subject of this investigation. The main objective is to give a broad view on microcredit policies in the county of Vitoria/ES, as a poverty-reduction instrument. Initially, main concepts and definitions of poverty will be discussed; as well as the processes in the rise of unemployment or precarious employment within the current framework; and the origins of microcredit along with the importance of local power in devising and conducting social policies. The first part of the discussion also focuses on the historical development of the state of Esprito Santo¿s political pact. Subsequently, an analysis on the main concepts of policies to combat poverty and how they relate to the microcredit experience is exposed, along with the major models and conceptions of these policies experienced by Brazil during the 90¿s. Lastly, the role of the ¿Grande Vitoria Credisol¿ is questioned and analyzed, emphasizing aspects of the program which interfere in the political, social and economic development process of the city of Vitoria<br>Doutorado<br>Doutor em Ciências Sociais
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Астафьева, Д. А., та D. A. Astafieva. "Совершенствование политики управления дебиторской задолженностью коммерческой организации : магистерская диссертация". Master's thesis, б. и, 2020. http://hdl.handle.net/10995/93961.
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Одним из важнейших аспектов в учете организации является грамотное управление дебиторской задолженностью. На данном этапе развития экономических отношений у организаций значительно увеличился список контрагентов – дебиторов. На фоне этого усложнился процесс учета и контроля по взаиморасчетам. Для увеличения доходов организации надо учесть множество факторов, одним из которых являются грамотно построенные отношения с клиентами, а также контроль оплат и предоплат, анализ изменений в организации. Чтобы учесть все вышеперечисленные факторы необходимо вести раздельный контроль дебиторской задолженности, индивидуально по группам клиентов, в зависимости он региона, договорных отношений, сферам сбыта. Актуальность темы магистерской диссертации можно определить прежде всего тем, что невозможно обеспечить экономическую стабильность организации, если она являются финансово неустойчивой.<br>One of the most important aspects in the organization's accounting is proper management of accounts receivable. At this stage of development of economic relations, organizations have significantly increased the list of counterparties-debtors. Against this background, the process of accounting and control of mutual settlements has become more complicated. To increase the organization's revenue, you need to take into account many factors, one of which is a well-built relationship with customers, as well as monitoring payments and prepayments, and analyzing changes in the organization. To take into account all the above factors, it is necessary to conduct separate control of accounts receivable, individually for groups of clients, depending on the region, contractual relations, and sales areas. The relevance of the topic of the master's thesis can be determined primarily by the fact that it is impossible to ensure the economic stability of an organization if it is financially unstable.
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Супрун, Є. Д. "Облік та аналіз дебіторської заборгованості у будівництві". Master's thesis, Сумський державний університет, 2019. http://essuir.sumdu.edu.ua/handle/123456789/76695.
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У роботі досліджено економічну сутність дебіторської заборгованості підприємств та методологію обліку та здійснення аналізу. Проведено дослідження організації обліку та аналізу дебіторської заборгованості. Основною метою даного дослідження є рекомендації щодо удосконалення обліку дебіторської заборгованості, її аналізу та управління в сучасних умовах.<br>В работе исследовано экономическую сущность дебиторской задолженности предприятий и методологию учёта и осуществления анализа. Проведено исследование организации учёта и анализа дебиторской задолженности. Основной целью данного исследования єявляются рекомендации по усовершенствованию учёта дебиторской задолженности, ее анализа и управления в современных условиях.<br>The economic nature of the accounts receivable of enterprises and the methodology of accounting and analysis are investigated. A study of the organization of accounting and analysis of accounts receivable was conducted. The main purpose of this study is to make recommendations for improving the accounting of accounts receivable, its analysis and management in modern conditions
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Nabawanda, Winniefred. "Small and Medium-Size Enterprise Owner Strategies for Invoice Factoring Financing." ScholarWorks, 2018. https://scholarworks.waldenu.edu/dissertations/5505.
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Small and medium-sized enterprise (SME) business owners influence the growth and development of sub-Saharan Africa and the welfare of its citizens. However, SME owners often lack the strategies to access and obtain invoice factoring financing to fund their businesses. Guided by the pecking order theory and the credit rationing theory, the purpose of this multiple case study was to explore strategies that 3 SME owners in Kenya used to access and obtain invoice factoring financing to fund their businesses. Data were collected from in-depth semistructured Skype interviews and organizational documents. Data were analyzed using the Krippendorff content analysis methodology. Member checking was used to validate the interview responses and enhance the credibility of results. Three strategy themes emerged from data analysis: proper documentation, effective third-party relationships, and connections with government officials. The study may contribute to positive social change for SME owners in sub-Saharan Africa by providing actionable strategies they can use to access and obtain invoice factoring financing to fund and sustain their businesses. Citizens of Kenya may experience more job opportunities, improved quality of life, increased household incomes, and sustained economic growth.
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Пашкова, А. В., та A. V. Pashkova. "Совершенствование учетно-аналитической системы управления коммерческими расчетами для обеспечения финансовой устойчивости предприятия : магистерская диссертация". Master's thesis, б. и, 2020. http://hdl.handle.net/10995/91881.
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В рамках ожесточенной конкурентной борьбы перед предприятиями особенно остро стоит вопрос обеспечения непрерывности и устойчивости деятельности. В связи с этим актуальным направлением совершенствования хозяйствования в рамках текущей экономической действительности является повышение финансовой устойчивости компаний. Для того чтобы эффективно управлять ими, создавая резервы и повышая финансовый потенциал предприятия, необходимо выстроить грамотную финансовую политику коммерческих расчетов, которая позволит руководителям и владельцам бизнеса оперативно реагировать на вызовы рынка и создавать устойчивое конкурентное преимущество благодаря эффективной мобилизации всех свои ресурсов, а также повышению темпов роста и развития. Целью магистерского исследования является разработка мероприятий по совершенствованию учетно-аналитической системы управления коммерческими которая позволит повысить финансовую устойчивость предприятия и укрепить его позиции на рынке.<br>In the context of fierce competition, enterprises face the issue of business continuity and sustainability. In this regard, an urgent direction for improving management in the framework of current economic activities is to increase the financial stability of companies. To effectively manage them, creating reserves and increasing the financial potential of the enterprise, it is necessary to bring out a competent financial policy of commercial settlements, which is guided by the business owners to quickly respond to market challenges and create a sustainable competitive advantage by mobilizing all their resources, as well as to increase the growth and development rates. The aim of the master's study is to develop measures to improve the accounting and analytical system of commercial management, which will increase the financial stability of the enterprise and strengthen its position in the market.
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Chang, Shu-Ting, and 張淑婷. "Determinants of Accounts Receivable." Thesis, 2013. http://ndltd.ncl.edu.tw/handle/99200848307520968744.
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碩士<br>國立臺灣大學<br>經濟學研究所<br>102<br>When the age of Credit transactions comes, accounts receivables generate. Accounts receivables increase from trade on credit terms of sales revenue, and decrease due to accounts recovered or written off. Therefore, the existence of accounts receivables implicit true state revenues and the implementation of the internal control system effectiveness. The business conditions and financial structure can be evaluated by accounts receivables, even the financial risk of enterprise.
With generated accounts receivables, the factoring business has become more popular among international trade in recent years. The business can not only reduce the risk of bad debt and finance, but also beautify the financial statements in different ways. Therefore, accounts receivable reports are very important to internal and external corporate users.
Determinants of accounts receivable, including the financial side, the overall economic side, the industrial, noodles and operating policies, so this study uses OLS and panel data empirical research methods, based on empirical results show that net sales, allowance, net operating cycle, liabilities, economy and industry, all have significant influence on the accounts receivable.
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Nai-Yu, Cheng, and 鄭乃瑜. "The Preliminary Study of The Impact of Accounts Receivable Portfolios on Accounts Receivable Securitization." Thesis, 2010. http://ndltd.ncl.edu.tw/handle/52543040928712457768.
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CHOU, JUI-LIN, and 周瑞麟. "The determinants of selling accounts receivable." Thesis, 2013. http://ndltd.ncl.edu.tw/handle/a7b367.
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碩士<br>國立交通大學<br>管理學院管理科學學程<br>101<br>There are many reasons for companies to sell the accounts receivables, including transferring the default risk of the buyers, collecting the cash by financing procedure, obtaining the professional advice, and reducing the foreign exchange risk; on the other hand, the banks have some advantages to engage in buying accounts receivables business (“factoring business”) as well, which include increasing the liquidity of idle funds, lower the non-performing loan ratio, generating fee incomes, and establishing relationships with potential corporate clients. It demonstrates that both companies and banks are benefited by factoring business.
The determinants of selling accounts receivable are investigated in the study. The results of the study are expected to become the reference for business managers to formulate the strategy of financial planning, to manage the resource of accounts receivable properly, and to enhancing the business performance and value; in addition, the results are expected to utilized by banks to determine what kinds of clients are the target customers regarding promoting factoring business.
The firms in Taiwan electronic industry are the objects of the study, and the variables are collected from their audited financial reports. The empirical conclusions are derived from the Logistic regression model, and we conclude that firms with larger scales, shorter net operating cycle, and lower ratios of cash and short-term investment to current assets are more possibly to sell their accounts receivable.In addition,” net operating cycle”occurs time lag effect.
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Shih, Tsai Hsien, and 施才憲. "Sensitivity analysis research of Enterprise accounts receivable." Thesis, 2001. http://ndltd.ncl.edu.tw/handle/00671882953179453538.
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Lin, Yu-An, and 林昱安. "Determinants of Accounts Receivable in Semiconductor Companies." Thesis, 2018. http://ndltd.ncl.edu.tw/handle/jbb4vg.
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碩士<br>國立臺灣大學<br>經濟學研究所<br>106<br>Accounts receivable, by which we can assess the financial statement of a company, plays an important role in credit trading. In this thesis, we collect the financial statements of electronic companies in Taiwan Economic Journal from 2010 to 2017 and several economic variables from the Ministry of Economic Affairs and the Central Bank. We set up a panel data model to analyze which factors impact the company''s accounts receivable. In this thesis, independent variables include current liabilities, shareholders'' equity, net revenue, electronic industry orders, electronics industry production index, interest rates and money supply. We also categorize the companies by their assets amount to analyze whether results of different sizes of companies varies. We take natural logarithm and first-order difference of the original data to make the data as the growth rate so as to avoid spurious regression. In addition to studying the impact of the current independent variables on the current accounts receivable, we also discuss the impact of the previous independent variables on the current accounts receivable. The accounts receivable for more than two quarters will be converted into bad debts. Therefore, the independent variables for more than two quarters won’t be considered. As the result, we confirm that all of the internal factors, industrial prosperity and the overall economy have an impact on the accounts receivable. Some of the variables have different timeliness. For example, electronic industry orders and money supply have a faster impact, which are significant in the current period. The impact of the electronics industry production index and interest rate are relatively slow, which are significant after one or more periods later. The positive growth or negative growth of current accounts receivable may not be a response to the current business. On the contrary, it may be a rebound of past impacts.
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Chou, Fan-ching, and 周凡敬. "Fundamental Analysis and Market Efficiency：Inventory and Accounts Receivable." Thesis, 1999. http://ndltd.ncl.edu.tw/handle/21285918949639397533.
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碩士<br>國立臺灣大學<br>會計學研究所<br>87<br>From the perspective of the qualitative characteristics of accounting information, decision usefulness is viewed as the overriding criterion. Decision makers such as investors, creditors, and managers change their beliefs and behaviors in response to unexpected accounting information. Prior literature shows that investors react to financial reports, and accounting information is associated with contemporaneous stock returns. However, whether accounting information can be used to form investment portfolios and to earn abnormal returns depends on the efficiency of capital market. The purpose of this study is to examine whether the application of fundamental analysis in Taiwan stock market can yield significant abnormal returns. Specifically, we investigate the issues of information content and market efficiency by choosing three accounting signals(earnings, inventories, and accounts receivables), which reflect traditional rules of fundamental analysis.
Our sample includes 333 firms listed in Taiwan Stock Exchange from 1992 to 1997. OLS regressions are employed to explore the information contents of earnings, inventories, and accounts receivables. Regressions are also utilized to evaluate the extent of market efficiency. Moreover, our sample is partitioned into five industry subsamples to explore whether implication of accounting signals from different industries varies due to the diverse operating natures of firms.
The results indicate that all of the signals in this study contain information, and are associated with contemporaneous returns. In sum, our empirical findings support inventory stockout model and accounts receivable sales momentum concept. Surprisingly, earnings and accounts receivables of Machine-Electronic industry alone have information contents. Furthermore, regression coefficients of accounts receivable are consistent with sales momentum concept. Finally, investors of Taiwan stock market do not impound completely the implication of current earnings, inventories and work-in-process for future profitability of firms. Results also show that investors in the Machine-Electronic industry react to signals of earnings and work-in-process incompletely, and overreact to inventory changes.
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CHU, WEI-YU, and 朱惟宇. "Research on Intelligent Accounts Receivable Operations Management Simulation." Thesis, 2019. http://ndltd.ncl.edu.tw/handle/y82759.
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碩士<br>東吳大學<br>資訊管理學系<br>107<br>With the recent flourish of financial technology industry startups, it launches the Intelligent Accounts Receivable Operations Management System to process a large number of payments and receipts transaction operating procedures. The solutions include automatic identification of payer information, automatic processing of transaction payments, Optical Character Recognition, Machine Learning and using Artificial Intelligence to build dashboards to understand customer behavior and so on. However, importing of the Intelligent Accounts Receivable Operation Management System enables enterprise to invoice more quickly, reduce customer payment time and operating costs more effectively. As a result, enterprises will accelerate the Account Receivables Turnover Rate, increase operating cash flow, and enhance competitiveness. This study uses the SIMUL8 simulation software to build an automatic accounts receivable model. It takes several information industry companies in the Standard & Poors 500 as research objects in order to explore the benefits brought by the innovation of accounts receivable operation management to the enterprise. Finally, the evaluation and prediction are based on simulation results.
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Sofia and 郭玉霞. "Accounts Receivable Control and Zero Bad Debt Strategy Formulation." Thesis, 2008. http://ndltd.ncl.edu.tw/handle/11479070142807545485.
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碩士<br>開南大學<br>企業與創業管理學系<br>96<br>The evaluation of accounts receivable control and zero bad debt strategy has been one of the important issues for business management. Due to the changes in the internal and external business competitive environment, “accounts receivable” has been increasing year by year. Some companies use accounts receivable to revamp financial statements, increase sales revenue and earnings, and raise dividends to cheat investors. This has resulted in scandals occurring repeatedly. However, this study aims to probe the positive value of “accounts receivable” concerning how to effectively improve the quality of “accounts receivable”. While pursuing quality improvement and the reduction of risks, the sales department of the business has to regularly investigate and evaluate clients’ credit aiming at selecting clients that meet the requirements of the business. How to grasp the latest information and conduct accurate analyses and decisions on problems will be the important strategy that business managers face when they intend to seize opportunities and place emphasis on effectiveness.
When undertaking the evaluation of accounts receivable control and zero bad debt strategy, the study has to consider multi-dimensions and determine the relative weights of criteria. Since there exists interactive relations and directions between the dimensions/criteria, the determination of the weight for each dimension/criterion becomes more complicated. Furthermore, because there exists interrelations between criteria of the accounts receivable control and zero bad debt strategy, the correlation between the criteria is also an issue to be taken into account when we evaluate the criteria of the accounts receivable control and zero bad debt strategy.
This study has proposed a new evaluation model for the accounts receivable control and zero bad debt strategy. We employ the Decision Making Trial and Evaluation Laboratory (DEMATEL) to construct the evaluation model. We also combine the Analytic Network Process (ANP) to achieve a correct accounts receivable control and zero bad debt strategy and to look back on the accounts receivable control and zero bad debt strategy to find out the key factors for problem improvement.
When undertaking the evaluation of accounts receivable control and zero bad debt strategy, by using the DEMATEL we derive the degree and direction of impact from each dimension/criteria. In addition, we adopt the ANP to obtain the weight for each criterion, which aims to quantify the criteria and to derive scores that are valued by financial and accounting experts. When reviewing the accounts receivable control and zero bad debt strategy, we can look back on criteria with great weights or impacts but showing poor performance in order to offer businesses a direction of improvement.
Finally, we conduct a test by questionnaire. The result shows that the order of the criteria made by this study conforms to the outcome of the model. Therefore, the result of this study can be a reference for the business. Businesses are the subject of the empirical analysis of this study. We further make some strategic suggestions on the analytic result:
1. Summary of business problems: Find out the model of evaluation dimensions for the accounts receivable control and zero bad debt strategy.
2. Quantification of the impact of dimensions: Conduct a questionnaire survey to business managers by using the DEMATEL as an analytic instrument in order to find out the structural correlation between dimensions and the strength of the correlation.
3. Measurement of the value on each dimension: Carry out a questionnaire survey by using the ANP to financial and accounting experts in accordance with the dimensional correlation charts to find out the weights that financial and accounting experts value.
4. Improvement of problems: Combine the criteria, which are valued by financial and accounting experts, derived from the ANP with the DEMATEL to carry out the most effective improvement on problems from the original causes.
5. Conclusion: Through this study, business managers can find out criteria that are valued by financial and accounting experts and show high correlations with other criteria to conduct their improvement. This indicates that when criteria with high correlations are improved, problems of other criteria can be improved simultaneously, which maximizes the current evaluation effectiveness.
Keywords: accounts receivable and bad debt, Decision Making Trial and Evaluation Laboratory (DEMATEL), Analytic Network Process (ANP)
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Chang, Chi-shun, and 章繼舜. "A Legal Study of the Assignment of Accounts Receivable." Thesis, 2008. http://ndltd.ncl.edu.tw/handle/t23q3h.
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碩士<br>東吳大學<br>法律學系<br>96<br>Because of the transformation in the patterns of international trade practices, factoring, with its financing, risk-bearing and debt-management/collection function, has helped enhancing export businesses which seek to elevate market competitiveness. Although factoring business has been widely adopted by the international community for many years, there are, however, only a few discussions in Taiwan with respect to the legal relationship between the parties and available resolutions for potential disputes. The thesis intends to provide some clarification and analysis, based on domestic jurisprudence and academic comments, as well as legal regimes of other jurisdictions.
The thesis first introduces the meaning, the nature (Section 2-1) and the legal effect (Section 2-2) of assignment of account receivables under factoring business in Taiwan, and the legal connotation, the functions and the varieties of factoring (Section 3-1), and relevant banking regulations with respect to factoring (Section 3-2-1), and compares factoring with other related financial commodities such as forfeiting (Section 3-2-2) and export insurance (Section 3-2-3),. Secondly the thesis further organizes domestic jurisprudence and academic comments, as well as legal regimes of Japan, Germany, and US Uniform Commercial Code and major international regulations including UN Convention on International Factoring and UN Convention on the Assignment of Receivables in International Trade, to provide some analytical views to three critical disputes in practices— the transfer of future creditor’s rights (Section 4), the contractual terms prohibiting assignments (Section 5), and the effects to third parties (Section 6), which form the center of the thesis. The final part of the thesis concludes from aforesaid domestic and international sources, and attempts to provide some legal advises regarding factoring disputes in Taiwan.
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HSU, WEI MING, and 徐瑋銘. "Accounts Receivable Financing - A Case Study of Cross-Strait Market." Thesis, 2019. http://ndltd.ncl.edu.tw/handle/gmw5kd.
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碩士<br>國立高雄科技大學<br>財務管理系<br>107<br>Accounts Receivable Financing - A Case Study of Cross-Strait Market
Abstract
With the increase in assets along the basic supply chain, accounts receivable
financing is increasingly dominating small- to medium-size enterprise (SME) supply
chain finance. For the purpose of accounts receivable financing, an enterprise can obtain
cash in advance by transferring its rights to the earnings of cash flows from a legal
product that is subsequently sold to investors. In addition, accounts receivable financing
also satisfies an enterprise’s financing demand under various conditions and within
various terms. Therefore, accounts receivable financing has great application potential.
Accounts receivable factoring business is currently quite an established financing
channel in practical operations based on the concept of accounts receivable financing.
Accounts receivable factoring is called factoring in Mainland China, but in recent years
market capacity there has experienced rapid growth. As such, the discussion on this
sector’s current situation and development is mainly based on the cross-strait market in
this study, with management platforms in the cross-strait market introduced herein.
There is a big gap between capital demand and supply in the SEM financing
market, and SEMs have always been subject to financial pressure and to difficult and
costly financing. Accounts receivable factoring addresses the financing problem faced
by SEMs. As an innovative quality financing instrument, accounts receivable factoring
is expected to enjoy sustainable development in the cross-strait financial market in the
future.
Keywords: supply chain finance, accounts receivable financing, accounts receivable
factoring business, financial asset-backed securitization.
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Lee, Cheng-Ying, and 李政穎. "The Study of Accounts Receivable for Taiwanese Businessmen in China." Thesis, 2013. http://ndltd.ncl.edu.tw/handle/95554538454060651843.
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碩士<br>國立臺灣大學<br>商學研究所<br>101<br>With China''s booming domestic market, many manufacturers are coveted by huge domestic opportunities. In March 2011, the Chinese government released the "Twelfth Five-Year Plan" (2011-2015), referred to the contents of expanding domestic demand again, domestic market outlook remains positive. However, operating business in China domestic market is not easy, foreign-capital enterprises encounter difficulties, mostly because they do not understand China’s special cultural system.
There are many management issues about Chinese domestic market, particularly accounts receivable collection issue is a tricky problem, but literature lack systematic research and perspective from firm. To provide better understanding of the problem, this study interviewed six Taiwanese businessmen regarding the case of accounts receivable by cause, effect and solution. The results show why accounts receivable collection so difficult for the following reasons: slowdown in macro-economic environment lead to cash flow impact; enterprises and products are uncompetitive or blind production; the lack of awareness of risk prevention; lack of business integrity in China; business system is immature in China; Chinese high lending rates, speculation is rampant; China is a vast country and personnel collection result in high cost.
The ways of solving accounts collection issue include: pay attention to customer credit check and due diligence; use progress payment to lower the impact of bad debt; use tight and flexible collection skills. In addition, it’s difficult for foreign-capital enterprises to file a lawsuit, which is usually a last resort. Finally, if the customer carry on proper business, or customer are government units with no doubt to dead loan, then maintain the supply relation to earn back the money is a not easy but the highest return way to deal with accounts collection solving.
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Huang, Ning-Hsin, and 黃寧馨. "A Study on Corporate Credit Policy and Accounts Receivable Control Management." Thesis, 2013. http://ndltd.ncl.edu.tw/handle/88172643872501684690.
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碩士<br>世新大學<br>財務金融學研究所(含碩專班)<br>101<br>In this study, a listed electronics company for the domestic accounts receivable and credit policy as the research object,, in the period of consecutive 63 months from January 2008 to March 2013, a deal with the company's customers and sales to trade on credit terms, to analyze the accounts receivable collection rate and accounts receivable weighted average turnover days of differences were used Descriptive Statistics analyze. To obtain computing accounts receivable collection rate and accounts receivable weighted average receivables turnover days of the number of samples and information, were complied the month maturity accounts receivable, gross sales month trade on credit terms, due the month the amount receivable, accounts receivable days from the company's customers master data table, customers monthly sales balance report, due for monthly customers statements of accounts receivable, and compare to the customer group , then to be analyzed and compared.
The empirical results indicate that the company's trading patterns to trade on credit terms are 99% of credit sales, accounts receivable turnover days a weighted average of the length, main to large customers mostly concentrated in the export group, resulting in a weighted average the total average turnover days of the group with the export about when, so companies hope that it will accelerate the inflow of cash flows should be improved export group and began for new customers trade on credit terms transaction at an early stage should be given the shorter-day limit, so that the company accounts receivable collection days in advance of the advantage. Accounts receivable collection rate portion of exclusion due to their own product defects, caused by factors reasons for the low collection rate, we found that Chinese mainland customers due to poor payment habits, deliberately causing delays in paying the low collection rate, as well as export group of customers, when economic structure highly cyclical, effect export group customers, should continue to strengthen monitoring.
Summary accounts receivable collection rate and accounts receivable weighted average turnover day period after the conclusion of the credit policy review found that in addition to the traditional 5C, should be strengthened with the customer transaction accounts receivable management, and therefore recommend amendments the company's credit ratings and the credit flow path chart, the proposed credit departments should regularly analyze statistical review of accounts receivable collection rate, the company's own product defect after exclusion caused by the low receivable collection rate of customer, other low receivable collection rate of customer, credit ratings should be carried out immediately or cease trading, in order to avoid the occurrence of bad debts, and should regularly review the credit line utilized customers, the credit line should be allocation on potential customer, in order to achieve the purpose of control accounts receivable.
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Chyr, Jia-Yeh, and 池佳曄. "The Usefulness of Accounts Receivable to Predict Future Sales and Earnings." Thesis, 1997. http://ndltd.ncl.edu.tw/handle/52097985241120162795.
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碩士<br>東吳大學<br>會計學系<br>85<br>Abstract This study examines the usefulness of accounts
receivable to predict future sales and earnings. Accounts
receivable are amounts of cash to be received in the future from
credit sales to customers. For most entities, accounts
receivable are important not only in terms of their magnitude
but also as signals for future earnings prospects. This paper
investigates two competing theories of the information contents
of accounts receivable: earnings quality vs. sales momentum.
More specifically, unexpected accounts receivable are considered
bad news from the "earnings quality" perspective, while they are
viewed as good signals from the aspect of "sales momentum"
standpoint. Based on these two contrary viewpoints, this thesis
proposes hypotheses and tests them to examine the underlying
relationships of accounts receivable and future operating
activities of companies. This article includes all firms listed
in Taiwan Stock Exchange from the first quarter of 1986 to the
second quarter of 1996 in the sample. Both the nonparametric
Wilcoxon rank tests and the OLS regressions are employed to
explore the information contents of accounts receivable. The
findings indicate that accounts receivable are useful signals
for future sales and earnings both before and after controlling
the impact of inventories and their components on future
business prospects. Unexpected accounts receivable of Taiwanese
firms listed in TSE are normally negative leading indicators of
future sales and earnings for almost all forecast horizons. In
conclusion, the main empirical results of Taiwanese firms are
consistent with the "earnings quality" concept of accounts
receivable.
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Chen, Yung-Chin, and 陳永晉. "The Impact of Accounts Receivable Insurance on Cash Flow Risk of Enterprises." Thesis, 2017. http://ndltd.ncl.edu.tw/handle/5ub6hc.
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碩士<br>輔仁大學<br>金融與國際企業學系金融碩士在職專班<br>105<br>This paper mainly discusses the impact of accounts receivable insurance on cash flow risk of enterprises, and makes a further analysis on the impact of accounts receivable insurance, volatility of cash conversion cycle and volatility of operating cash flow. The period of data is from 2014 to 2016, among 187 listed companies, 67 companies are insured by accounts receivable insurance and the others not. By panel data regression, the results show that the accounts receivable insurance has a significant negative correlation with the volatility of cash conversion cycle. In addition, accounts receivable insurance has a significant negative impact on the volatility of operating cash flow. The above results show that accounts receivable insurance has a significant effect on cash flow risk of enterprises. Furthermore, the study also found that years of company establishment did not significantly change the negative impact of accounts receivable insurance on cash flow risk of enterprises.
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CHUNG, HUl-CHUNG, and 鍾慧中. "The analysis of accounts receivable risk and business performance in semiconductor industry." Thesis, 2018. http://ndltd.ncl.edu.tw/handle/5z4een.
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碩士<br>國立臺北科技大學<br>管理學院EMBA大上海專班<br>106<br>With the emergence and deepening of the new application field of science and technology comes the opportunity of growth for the electronic industry. However, in the face of fast changes in the market, the electronic distributing industry, an important binder of the middle and lower reaches of the semiconductor industry, provides the dynamic information of the upstream semiconductor industry, stock , and high-quality products and services for downstream customers. In the WPG Company General Assembly held at the beginning of 2017, it was reported that the pure profit of 2016.Q4 decreased by 80% after tax due to overdue bad debts, 1 billion 550 million yuan, from one of its customers, Leshi Internet Information and technology corp. Meanwhile, another distributing company, WT MICROELECTRONICS CO.,LTD, also made the lowest net profit in nearly three years since 2015 because of the overdue bad debts of nearly 500 million yuan from also Leshi Internet Information and technology corp. This paper takes semiconductor distributors as the research object and uses the Date Envelopment Analysis (DEA) to analyze the financial data of thirteen listed companies obtained from the Taiwan public information observation station to find out the key and difficulties of the credit management under the accounts receivable in the hopes to learn more about the efficiency of different distributors. It is hoped that the enterprise can, without worrying about the setbacks caused by the bad debt loss, create a complete set of customer credit management system to effectively control the credit risk, which in turn can make the bad debt risk no longer an operation threat and bring substantial help in the constant changes of the operating environment.
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Chen, Jing-Han, and 陳靖涵. "The Risk of Business Management and Accounts Receivable Study in Mainland China." Thesis, 2015. http://ndltd.ncl.edu.tw/handle/82550873181046008511.
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碩士<br>中華大學<br>企業管理學系碩士班<br>103<br>Sustainable management and development of enterprises need focus to extend sales territory. Robust and fluency of working capital also affect the company's survival. Since 1978, China’s open and reform policy has attracted many foreign investments, which led to the rapid take-off and the explosive growth of China's economy. In the early opening period, many Taiwan enterprises had joined to invest in China, but due to markets unstable and unfamiliar to local policy, most of enterprises suffered huge losses in China market. Credit policy is important to business risk control, but most of enterprises did not much pay attention to credit control. As a result, the problem that accounts receivable became uncollected and led to bad debt was serious.
Taiwan’s small and medium enterprises (SME) flourish Taiwan’s economic miracle, but facing s China’s policy changes and its high-risk investment environment, Taiwan’s SME which have come to China need to be cautious and to have good preparation about business risk. In this study, we summarize Taiwan SME’s experience and provide suggestions to investors who are interested in China market. We offer an accounts receivable real case in China from a IC design services company, through the case study we state how important of credit policy control for accounts receivable financing for SME in China. This would reduce investment risk of SME in China.
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Chang, Yao-Chung, and 張耀中. "From the Perspective of Accounts Receivable to Analyze the Effectiveness of ERP Systems." Thesis, 2013. http://ndltd.ncl.edu.tw/handle/47536098215991435346.
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碩士<br>淡江大學<br>國際商學碩士在職專班<br>101<br>With the development of information technology and the widespread of the Internet, it has seen information systems been in common use by enterprises to manage the information, support the workflow in the business processes, and help people to better make their decisions.The enterprises resource planning systems has therefore become very popular nowadays. The systems are transformation and integration the information of internal and external. And improve the ability of business, creating more competitive advantages for the company. However, implementing the ERP system indeed have increase the effect of business and bring more competitive advantages for the company, is the main object of this study.
The subject of this case study is used one of the freight forwarders companies. Explore the accounts receivable flow rate and bad debts incidence to analyze the effectiveness of this study object. It used the aging analysis method and the operating analysis methods to understand the effectiveness of accounts receivable in implementing ERP system.Finally, Supplemented by questionnaire analysis confirms the results.
The research result reveals that the ERP system has a positive impact on the accounting function,shorten the receivables collection time, bring the positive effect and strengthen their competitive advantages and more profits.
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Peng, Lan-hui, and 彭蘭惠. "An Exploration of Key Factors to Accounts Receivable Factoring for Taiwan Listed Companies." Thesis, 2009. http://ndltd.ncl.edu.tw/handle/09853542510086566158.
Full textAbstract:
碩士<br>南台科技大學<br>會計資訊系<br>97<br>This study focuses on the key determinants of accounts receivable Factoring for Taiwan-listed companies. According to statistics published by FCI in 2007, the trading volume of Factoring took second place in Asia. Factoring has become the preferred financial tool in obtaining flexible working capital for businesses of all sizes. Based on sample firms listed in Taiwan from first quarter of 2002 to the third quarter of 2008, there exists an increasing trend for companies to use Factoring.
The logistic regression model is used to analyze the willingness of business to use Factoring. The empirical results show that:
(1)the companies with larger size or with higher TCRI scores, and the electronic industry are inclined to use Factoring;
(2)there exists a negative relationship between financial rates (cash flow rate and A/R turnover rate) and trading volume of Factoring.
In addition, the relevant financial accounting standards are also discussed.