限制理論思維應用於應收帳款--以重電業為例--

Abstract

近年來，微利時代的來臨，各產業明顯感受獲利的壓縮，經營面臨困難，為提振業務成長，給予客戶較寬鬆的條件，尤以重電業更是普遍如此，在競爭激烈下業者對客戶的信用普遍未加以管控，以致於在不景氣時，骨牌效應倒閉事件層出不窮，造成不良債權增加，使得企業蒙受鉅大損失。 研究過去企業經營往往發現其應收帳款無法收回原因在於銷售人員盲目賒銷，應收帳款回收期長，甚至於發生呆帳損失，這些大量的賒銷成本，使得應收帳款居高不下，造成企業流動資金週轉困難，雖然，一般企業都會有防止呆帳的流程，包括應收帳款管理催收制度及處理呆帳的方法，但未達到預期預防的效果，所以，如何改善和加強企業的日常應收帳款管理，是每一個企業都必須認真思考的問題，因此，如何有效改善其應收帳款成為本研究之動機。 本研究藉由限制理論的思維模式，找出該研究對象應收帳款的核心問題，利用問題解決方法，提供較創新及更適的應收帳款策略，建立事先預防(信用管理)至事後(債權確保管理)的應收帳款管理流程，以降低現行應收帳款活動所產生的不良效應，期望在追求銷售成長，同時注重應收帳款呆帳的預防，以達到企業所追求「最高利潤」的理想目標。

In recent years, era of micro profit has been coming. Each industry has substantially experienced shrunk profit and faced difficulty of operation. In order to improve the growth of business, customers are offered looser terms, the electric industry especially. Under the circumstances of keen competition, most of enterprises seldom control customers’ credit so that bankruptcy happens one after another as a domino effect during the period of economic recession, which increases non-performing loans and makes enterprises huge losses.

By studying the corporate operation in the past, it is found that the reason that the collection of account receivable is doubtful is that salespersons blindly sell on credit, which leads to long account receivable turnover and even a loss from bed debts. The huge cost of selling on credit makes account receivable remains at a high level and makes enterprises difficult to allocate its working capital. Most enterprises have preventive means against bed debts, including management of receivables on demand and methods of processing bed bets, but the result of prevention is not satisfying as expectation. Therefore, how to improve and strengthen the regular management of account receivable is the serious issue for each enterprise to deeply think over. Accordingly, how to effectively improve account receivable is the motive of this study.

This study adopted the Theory of Constraint to find out the core problem of account receivable of the study subject. It employed the problem solving method to offer a more innovative and more appropriate account receivable strategy and build up an account receivable management procedure from advance prevention (credit management) to post-management (protection management) in order to reduce the harmful effects resulting from current account receivable. Enterprises are expected to value the prevention against bed debt from account receivable while seeking continuous sales growth to achieve the ideal objective of “highest profit”.