新創事業之財務規劃—以臺灣精釀啤酒製造A公司為例

Abstract

永續經營是企業經營的目標，而為達到永續經營及公司維持競爭力，經營者必須有明確的營運策略，將有限的資源運用於核心業務上，尤其在經營策略上必須配合相當的財務規劃，而實質上企業的經營績效與危機往往會提前反應在其財務資訊中。在目前競爭激烈的經營環境中，要保持競爭力與永續經營，詳細的財務規劃、控制與管理是主要的關鍵因素。 中小企業因為本身資本較少，發生財務危機的其原因多如過江之鯽，諸如：本業經營不善、經營層掏空資產、信用過度擴張、短期週轉失靈、炒作股票失利、利益輸送、負債過高等等。如何在企業發生危機前從財務報表數據中，發現出一些異常警訊，使企業得以事先進行妥善的規劃與改善，避免因錯誤的決策造成社會整體資源及企業利益關係人的損失，是今日財務管理人員當務之急。 本研究以臺灣精釀啤酒製造A公司為例，並以財務報表為工具，配合企業所提出的經營目標，本身基於獲利、風險等考量，探討在不同的情境下，進而規劃出具有參考價值的財務預測及規劃，作為企業規劃財務結構之參考。 經過本模式研究後，可得以下結論： 1. 公司財務規劃的過程中，可以讓管理人員思考未來該做些什麼，以保留有利公司的想法，刪除不合適的作法。 2. 債權人相當關心公司的穩定度，財務規劃可以減少債權人的疑慮。 3. 依企業之真實情況，做不同情境之財務政策，協助企業適時適量修正財務活動，改善財務結構以達到永續經營與發展之最終目標。

Sustainable management is the goal of business operations. In order to achieve this goal and to maintain competitiveness, management must have a clear business strategy, and use the limited resources in the core business, especially in the business strategy must be with considerable financial planning, and in essence, business performance and crisis will be reflected in the financial information. In the current competitive business environment, detailed financial planning, control and management are the key factors to maintain competitiveness and sustainable management. SMEs because of their own capital restraint, are prone to enterprise financial crisis, for many reasons such as poor management, the management hollowing out assets, excessive credit expansion, failure of short-term turnover, speculation loss of stocks, inappropriate related-party transactions, liabilities too high and so on. How to find out some abnormal warnings from the financial statement data before the enterprise crisis so that the management can make proper planning and improvement is the outmost jobs of financial planner. In this study, we took Taiwan Craft Brewery Company A as an example. Based on the financial statements as a tool and in line with the business objectives proposed by the enterprise itself, the study explored the impact on the enterprise under different scenario and provide a reference for financial planning. After the study of this model, the following conclusions can be drawn: 1, the company's financial planning process, allowing managers to think about what to do in the future, to retain the idea good practices, delete inappropriate practices. 2, creditors are very concerned about the stability of the company, financial planning can reduce the creditors' concerns. 3, according to the real situation of enterprises, do different situations of the financial policies to help enterprises timely and amend financial activities, improve, improve financial structure, to achieve the ultimate goal of sustainable development and operation.