客戶信用風險管理之研究-以A公司為例

Abstract

台灣為海島國家，位於太平洋交通樞紐，適合發展國際貿易，其對外貿易依存度有增無減。而多數公司往來交易模式皆以賒銷為主，進而產生應收帳款管理問題。如何管理應收帳款，降低違約率；授與客戶信用額度，此為一般公司都會面臨的問題。本論文以A公司為例，說明客戶信用風險的管理實務。

信用風險管理的重點在於： •決定客戶的信用評等，依客戶信用評等給予額度。 •每天都要控管客戶的信用風險。 •緊盯客戶的延遲付款和追逐的債務。 •與大公司的交易。 客戶信用風險控管的前題是儘量與信用良好的客戶往來並提供額度，同時減少、限制或拒絕貸款的給信用風險高的客戶。信用風險管理的雙重目的，意在同時減少壞帳損失的風險，增加銷售收入的營業活動。這些管理都將增加銷售，減少壞賬，從而提高了公司的現金流。在許多公司的整體盈利能力，信用風險管理是一個重要環節，而信用風險控制的有效性，主要是在賣方(貸款人)判斷潛在買方客戶(借款人)信用評等的能力，這比事後試圖收回客戶的應收帳款還要有效率，它同時也被稱為信用管理。

Credit risk management or credit control, focuses on four key areas: • Deciding what credit to give a customer. • Everyday credit control. • Delayed payment and chasing debts. • Dealing with large companies Credit Control is aimed at serving the follow two purposes: to increase the sales revenue by extending credits to customers who are deemed good and to minimize the risk of losses from bad debts by restricting or denying credits to customers who are not good. This will improve the company's cash flows. Credit control is an important component in the overall profitability of many firms. The effectiveness of credit control procedures lies chiefly in the firm’s ability to judge the creditworthiness of potential customers. This is much more effective than trying to reclaim money from delinquent accounts.