A Novel Approach of Cash Flow Models and Competitiveness Analysis for Entrepreneurs
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;
Abstract: 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 (2015) 新颖式新创事业资金流试算模型与竞争分析。 国际会计前沿， 4， 25-32. doi: 10.12677/FIA.2015.43004
 Dunn, P. and Liang, C.-L.K. (2015) Fallacies versus Realities in Financial Planning and Management among Entrepreneurs: Lessons from the Trenches. Journal of Small Business Strategy, 13, 95-104.
 Alhabeeb, M.J. (2014) Entrepreneurial Finance: Fundamentals of Financial Planning and Management for Small Business. John Wiley & Sons.
 Hatten, T.S. (2015) Small Business Management: Entrepreneurship and Beyond. Cengage Learning.
 Kapur, K.C. (2014) Reliability Engineering. John Wiley & Sons.
 Cheng, T. (2006) A Critical Discussion on Bath-Tub Curve. 品质学会第42届年会暨第12届全国品质管理研讨会.
 NIST (2013) NIST/SEMATECH e-Handbook of Statistical Methods. http://www.itl.nist.gov/div898/handbook/eda/section3/eda35g.htm