Evaluation of Account Receivable Collection Alternatives with Fuzzy MCDM Methodology

應收帳款收款方式之模楜多準則決策分析

International collection involves some degree of risk and cost. In modern unpredictable global market , it could be difficult unless firms have taken appropriate collection strategy. In this paper, we present a fuzzy multiple criteria decision-making (FMCDM) approach to evaluation on account receivable (A/R) 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 A/R collection for the microelectronics and optoelectronics industries in Taiwan. According to the result, difference of the ranking risk and preference between the two industries is observed. This indicates there is difference between the two industries in view of risk, cost and policy. We believe that the study provides a clear structure, including risk, cost and policy, for making critical decisions on selecting A/R collection instruments.國際應收帳款為一涉及風險和成本的問題，在這變化莫測的全球市場中，如果不採取適當的收款決策則廠商難以勝出。本文旨在利用模楜多準則決策模式(Fuzzy Multi-Criteria Decision Making；簡稱FMCDM)來評估應收帳款(Account Receivable：簡稱A/R)的收款決策。我們將FMCDM首度應用在台灣微電子產業及光電產業之A/R收款決策上，並同時考慮預付、信用狀、託收(包括承兌交單及付款交單)及放帳(Open Accounts；簡稱O/A)等交易方式的風險、成本及公司政策。本研究結果顯示，微電子產業和光電產業的偏好順序不盡相同，此亦隱涵兩個產業對於收款工具看法上之差異。我們相信本研究所建構之模楜多準則決策模式及內容，可提供廠商在進行國際收款工具的選擇上及談判策略上之參考。