FIA  >> Vol. 4 No. 3 (September 2015)

    新颖式新创事业资金流试算模型与竞争分析
    A Novel Approach of Cash Flow Models and Competitiveness Analysis for Entrepreneurs

  • 全文下载: PDF(608KB) HTML   XML   PP.25-32   DOI: 10.12677/FIA.2015.43004  
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作者:  

李 智:国立中山大学,台湾 高雄;国际商业事务机器公司,台湾 台北

关键词:
创业服务可靠度财务规划竞争分析Entrepreneurship Service Reliability Financial Planning Competitiveness Analysis

摘要:

当前企业经营方向与规模,渐渐趋向多元跨业,无论是透过并购具有潜力之创新企业,拆分母业具有竞争力与市场经济规模之部门等,均需关注财务资金是否与新创发展进程适配,同时新创事业可视为——“服务机构”,而各项风险因素则可类比为服务失效因子。无论新创事业处于何种发展进程,均须关注同业动态,评估其对自身产品与服务之竞争强度,并采取相应策略以资因应。本文从可靠度工程观点,点出新创事业各发展进程与在不同经营情境下,提出相应资金试算之新颖观点,分别探讨早夭期、平稳期与鸡肋期对资金需求之模式,并提出新创事业竞争分析框架,从策略规划根本处着眼,再辅以适当财务规划,以提高新创事业之存活率。

Nowadays, the common strategy of innovative enterprises is moving towards the diversity and cross industries collaboration through merger or spinning-off approach. It is a must for such an initiative of entrepreneurship to be aware of the cash flows that fit to the business progress. This journey of the entrepreneurship keens to face the risks of failure just as a “Service Mechanism” does. The entrepreneurs take the corresponding tactics to overcome the pressure of competition should base on the understanding the insights of the competitors throughout the business progress. This paper is the first kind to address that the context of service reliability is similar to the phases of entrepreneurship, including the infant, stable, and sunset business progress. By applying the concept of service reliability, it presents the cash flow analytic models and the competitiveness analysis framework for the entrepreneurship from a strategic point of view, and thus it can help the entrepreneurs overcoming the high infant mortality rate.

文章引用:
李智. 新颖式新创事业资金流试算模型与竞争分析[J]. 国际会计前沿, 2015, 4(3): 25-32. http://dx.doi.org/10.12677/FIA.2015.43004