標題: Evaluation of account receivable collection alternatives with fuzzy MCDM methodology
作者: Hung, Chih-Young
Li, Yiming
Chiang, Yi-Hui
科技管理研究所
Institute of Management of Technology
關鍵字: Account Receivable;FAHP;fuzzy MCDM;Quantitative Method;microelectronics;optoelectronics;global market;international collection
公開日期: 2006
摘要: In this paper, we present a fuzzy multiple criteria decision-making (FMCDM) approach to evaluation of account receivable (AIR) collection instruments. By considering the prepayment, the letter of credit (L/C), the documentary collection (including D/A and D/P), and the open account (O/A), the FMCDM approach is for the first time applied to investigate the A/R collection for the microelectronics and optoelectronics industries in Taiwan. According to our results, difference of the ranking preference between the two industries is observed. The ranking in the microelectronics industry is the prepayment, the L/C, the O/A and the documentary collection (D/A,D/P). The preference in the optoelectronics industry is the prepayment, the O/A, the L/C, and the documentary collection (D/A,D/P), respectively. International collection in modern unpredictable global market could be difficult unless firms have taken appropriate collection strategies. We believe that our study provides an alternative for making critical decisions during selecting A/R collection instruments.
URI: http://hdl.handle.net/11536/17217
http://dx.doi.org/10.1109/SOLI.2006.328889
ISBN: 1-4244-0317-0
DOI: 10.1109/SOLI.2006.328889
期刊: 2006 IEEE International Conference on Service Operations and Logistics, and Informatics (SOLI 2006), Proceedings
起始頁: 1009
結束頁: 1013
Appears in Collections:Conferences Paper


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