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http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/41628
標題: | 萬事達卡台灣之收入差異分析 Revenue Variance Analysis of MasterCard Taiwan |
作者: | Yun-Wen Lu 呂韻雯 |
指導教授: | 李書行(Shu-Hsing Li) |
關鍵字: | 支付工業,銷貨價格差異銷,貨數量差異,銷貨組合差異,發卡行,收單行,簽單金額, payment industry,sales price variance,sales quantity variance,sales mix variance,credit card associations,acquirer,issuer,gross dollar value (GDV), |
出版年 : | 2009 |
學位: | 碩士 |
摘要: | 一般而言,收入為每一個公司財務報表中金額最大的項目,並且也是大部分公司衡量其經營績效最重要的指標。為了衡量經營績效,萬事達卡公司 (MasterCard Inc.) 實行預算制度,確實衡量公司的收入及費用。
預算差異分析解釋實際金額與預算金額之差異,例如在銷貨方面可將其差異分為銷貨價格差異、銷貨數量差異及銷貨組合差異。此三項差異分析也可進一步解釋為什麼會有利潤之差異。 本論文首先介紹什麼是支付工業 (Payment Industry) 以及銀行信用卡中心與國際發卡組織之區別,非從事信用卡業務的人往往對此不甚了解。 再者,本論文詳述萬事達卡公司之各項收入來源與公司之經營策略。同時介紹美國聯邦銀行在2008年12月剛公佈的信用卡發卡行規範。 根據萬事達卡台灣公司2008年的實際銷貨金額與預算銷貨金額,計算出2008年的銷貨價格差異、銷貨數量差異及銷貨組合差異。信用卡業務的專業術語也是本論文的內容之一,如發卡行、收單行及簽單金額等。 最後,本論文將差異分析得到的三項結論歸納為公司的行動計劃,管理當局可透過建議之行動計劃,提高公司的獲利能力。 In general, Revenue is the single largest item in an enterprise’s financial statements and is the key performance indicator for most companies. For measuring the performance , MasterCard has a budget system for evaluating management performance both in sales and costs. Budget variance analysis is used to explain the difference between the actual dollars and the budgeted dollars. Examples for the sales side include sales price variance, sales quantity (or volume) variance, and sales mix variance. A difference in the relative proportion of sales can account for some of the difference in a company’s profits. First of all, this thesis introduces what is the payment industry and what is the difference between credit card centers of banks and credit card associations. Most of people not in the payment industry don’t understand what are the difference between these two. Secondly, to illustrate the revenues sources of MasterCard, the strategy of MasterCard and New Credit Card Regulation published by Federal Reserve Bank of United States in December 2008. Then a detailed calculation on how to get the sales price variance, sales quantity (or volume) variance, and sales mix variance. And at the same time, explain some terminologies used in credit card business. Such as acquirer, issuer, gross dollar value (GDV) and etc…. Finally, three findings are obtained from the study and action items can be defined thereafter. Management team can improve the profitability of MasterCard Taiwan by taking the suggested action items. |
URI: | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/41628 |
全文授權: | 有償授權 |
顯示於系所單位: | 會計與管理決策組 |
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ntu-98-1.pdf 目前未授權公開取用 | 1.82 MB | Adobe PDF |
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