跳到主要內容

臺灣博碩士論文加值系統

(34.204.180.223) 您好!臺灣時間:2021/08/01 17:06
字體大小: 字級放大   字級縮小   預設字形  
回查詢結果 :::

詳目顯示

我願授權國圖
: 
twitterline
研究生:呂韻雯
研究生(外文):Yun-Wen Lu
論文名稱:萬事達卡台灣之收入差異分析
論文名稱(外文):Revenue Variance Analysis of MasterCard Taiwan
指導教授:李書行李書行引用關係
指導教授(外文):Shu-Hsing Li
學位類別:碩士
校院名稱:國立臺灣大學
系所名稱:會計與管理決策組
學門:商業及管理學門
學類:會計學類
論文種類:學術論文
論文出版年:2009
畢業學年度:97
語文別:英文
論文頁數:92
中文關鍵詞: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
外文關鍵詞:payment industrysales price variancesales quantity variancesales mix variancecredit card associationsacquirerissuergross dollar value (GDV)
相關次數:
  • 被引用被引用:2
  • 點閱點閱:263
  • 評分評分:
  • 下載下載:0
  • 收藏至我的研究室書目清單書目收藏:0
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.
口試委員審定書………………………………………………………………… ………… 1
誌謝…………………………………………………………………………………………. iv
中文摘要……………………………………………………………………………………. v
THESIS ABSTRACT英文摘要……………………………………………………………. vi
Table of Contents目 錄…………………………………………………………………… viii
Index of Figures圖目錄…………………………………………………………………….. x
Index of Tables表目錄……………………………………………………………………… xi

Chapter 1 Introduction

1.1 Research Background and Purpose…….. ………………………………………………… 13
1.2 Research Method ……………………………………………………………………… 14
1.3 Research Limitation and Scope……………………………………………………………. 15

Chapter 2 The Payment Industry-Credit Card Introduction

2.1 Credit Card…………………………………………………………………………………. 16
2.2 Credit Card Associations vs. Credit Card Center of Banks ……………………………….. 16
2.3 The Operation of MasterCard……………………………………………………………… 19
2.4 Revenues Sources of MasterCard ………………………………………………….......... 23
2.5 The Strategy of MasterCard………………………………………………………………… 25
2.6 New Credit Card Regulation by Federal Reserve Bank in December 2008………………... 27

Chapter 3 Revenue Recognition and Budget Variance Analysis

3.1 Revenue Recognition……………………………………………………………………….. 29
3.2 Static Budget and Flexible Budget………………………………………………………….. 30

Chapter 4 Research Data and the Analysis

4.1 Prepare the budget of next year…………………………………………………………….. 33
4.2 Budget Templates…………………………………………………………………………… 33
4.3 Portfolio Analysis…………………………………………………………………………… 37
4.4 How to get 2008 Budget Revenue Numbers of Member Banks……………………………. 40
4.5 Variance Analysis: Calculations for Bank M……………………………………………….. 47
4.6 Variance Analysis: Calculations for MasterCard Taiwan…………………………………… 48

Chapter 5 Discussion for Variance Analysis for MasterCard Taiwan

5.1 Findings………………………………………………………………………………………52
5.2 Next Step for Variance Analysis…………………………………………………………….. 53

Chapter 6 Conclusions

6.1 MasterCard Worldwide Has A Remarkable Heritage of Success and Innovation……………54
6.2 A Vision for the future of MasterCard …………………………………….…………………55
6.3 Environmental Factors for Affecting Credit Card Profitability …………………………….. 55
6.4 Findings of Revenue Variance Analysis and Maximizing the Profitability…………………. 56

Reference…………………………………………………………………………………………57

Appendix I Economics Crisis Impacted to Credit Card Business ……………………………59
Appendix II Glossary of Credit Cards……………………………………………................... 63
Appendix III Revenue Recognition-Joint Project of the IASB and FASB ……………………. 73
Appendix IV The Summary of Board Meeting Minutes of FASB on July 28, 2008………….. 82
Appendix V Survey Finds Majority of Public Companies Unable to Finalize Revenue Numbers on Time …………………………………………………………………………………….. 84
Appendix VI Risk for Compliance Failures and Restatements… ……………………………86
Appendix VII New Credit Rules by Federal Reserve Bank on December 18, 2008…………….89
Reference
1.AccountingCoach.com, “What is Variance Accounting?” at: http://blog.accountingcoach.com/variance-analysis-standard-cost/, Dec. 2008
2.Accounting Research Development Foundation, http://www.ardf.org.tw, Dec. 2008
3.Chris Isidore, “Fed predicts economy will get worse”, Jan. 2009
4.Craig Roberts, “America’s economic crisis is beyond the reach of traditional solutions”, at http://www.globalresearch.ca/index.php?context=va&aid=10956, Nov. 2008.
5.CSFB, “Credit Card Performance Overview”, 2004
6.Deloitte,Deloitte Webiste, “Financial Instruments: Recognition and Measurement”, 2004
7.FASB, “Board Meeting Minutes for Revenue Recognition”, July 2008
8.FASB, IASB, “Memorandum of Understanding between the FASB and the IASB” , “A Roadmap for Convergence between IFRSs and US GAAP—2006-2008”, http://72.3.243.42/intl/mou_02-27-06.pdf, Feb 2006
9.FASB, IASB, “Joint FASB/IASB Project-Revenue Recognition” , October 2008.
10.Federal Reserve Bank, “New Credit Card Regulations”, December 18, 2008
11.IASC, “International Accounting Standards 18-Revenue”, Dec. 1993.
12.IMF Staff estimates, IMF, November 2008
13.Jeannine Aversa, “Paulson, Bernanke defend US$700 billion bailout”, November 19, 2008
14.John K. Shank, “Cases in Cost Management A Strategic Emphasis”, 2005
15.Kaplan, Robert S., Flexible Budgeting in an Activity-Based Costing, June 1994.
16.MasterCard International, An Overview of the Bankcard Industry published, Dec. 2008
17.MasterCard Inc., “2007 10K Report “, Feb. 2008
18.O’Connor Robert, “The impact of Sarbanes-Oxley on Reveune Recognition Practices Part 1”, http://www.cfo.com/article.cfm/5105081, , Nov. 2005
19.RevenueRecognition.com, “Survey finds majority of public unable to finalize revenue numbers on time”
20.ReveuneRecognition.com, “57% of public companies can’t finalize their revenue numbers within their monthly close process”
21.SEC, “Staff Accounting Bulletin 104 Topic 13 – Revenue Recognition”, Dec. 2003
22.Sortur, Shrikant, “Revenue Recognition“, at http://icai.org/icairoot/publications/ complimentary/cajournal_apr06/1414-1424.pdf, Apr. 2006
23.UIC Education, “Flexible budgets”, at http://www.uic.edu/classes/actg/actg326/ch07sol.pdf, Dec. 2008
24.Wikipedia, http://en.wikipedia.org/wiki/Variance_analysis_(accounting), Dec. 2008
25.李樑堅、劉坤霖及謝企榮,國內信用卡功能構面及品質服務之研究,台灣銀行季刊,第50期3卷,1999年。
QRCODE
 
 
 
 
 
                                                                                                                                                                                                                                                                                                                                                                                                               
第一頁 上一頁 下一頁 最後一頁 top