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標題: 地區性中小型會計師事務所與記帳業者 競爭策略分析
The Competition Strategy of the Local Small-to-Medium Size CPA Firms and Book-keepers
作者: 王雅施
Wang, Ya-Shih
關鍵字: competition strategy
payoff matrix
brokerage fee
出版社: 高階經理人碩士在職專班
摘要: 長久以來會計師事務所與記帳業者存在既競爭又合作的態勢,尤其以地區性之中小型會計師事務所與記帳業者之間的業務重疊性高,此種情況愈加激烈,「低價策略」導致彼此利潤減少、服務品質下降的惡性競爭循環。本文引用「競爭策略」之觀念,進行實際之「報償矩陣」的推演,進一步擬定符合雙方利益之「最佳競爭模式」。 本文研究顯示,摒棄低價惡性競爭的模式,採取記帳業務中「書審」、「查帳」業務分離的方式,則可達成恢復依「公費標準」計價的原則,並且藉由專業分工的手段,記帳業者轉介需要簽證之案件給予會計師事務所,並且制定「轉介服務費」之收費標準,此項「轉介服務費」便成為記帳業者本身既定業務之外的收入。實務上為符合會計師事務所執行轉介案件的公司成本與淨利率40%達成率的考量,本文針對會計師事務所增加之轉介簽證案件以符合上述條件的前提下進行「轉介服務費」之制定,並參考某中小型會計師事務所94至96年度實際簽證案件等相關數據進行計算與推估,研究結果顯示「轉介服務費」的成數以轉介簽證公費的20%最為適合。為防止會計師事務所於與記帳業者合作的過程中「私吞」記帳業者其轉介客戶原擁有之記帳案件,因此提出「懲罰條款」,依據民法規定之故意行為的懲罰原則,發生「私吞」情形則會計師事務所需賠償三倍之原記帳年公費與記帳業者,以確保彼此之合作基礎。 地區性之中小型會計師事務所與記帳業者之間若記帳業者執行代客記帳、(書面審查部分)、工商登記等業務;會計師事務所執行代客記帳、(查帳部分)、工商登記及簽證業務,同時接受記帳業者「轉介」之簽證案件(稅簽、財簽),將形成彼此「最佳之合作模式」。
The phenomenon that both competition and cooperation relation coexist between certified accounting firms and book-keepers is well acknowledged for a long time. The situation is even worse in local regions where their business areas overlap. The intensive competition inevitably led to the so called “low balling” (cutting prices strategy), which in turn will lower the profits and the service quality for both parties. This paper aims to develop the best fitting competition strategy for both the CPA firms and the book-keepers by deriving the “payoff matrix” from the game theory. The results indicate that by abandoning low balling strategy and by adopting the business segregation of “documents review” and “audit”, the CPA firms and book-keepers can both gain their due profit shares. Specifically, the book-keepers turn over the audit-needed clients to the CPA firms, and charge a fair amount of ‘brokerage fees' will not lose business but gain their fair share of return. In practice, the reasonable brokerage fee must cover the costs and the 40% profit goal per year for the CPA firms. This paper considers both the 40%-per annum profit goal and the actual 2005-2007 audit data for a specific local CPA firm to set the standard for the brokerage fee. The result shows that 20% of the audit fee can benefit both parties the most. In case the CPA firms also deprive the book-keeping business from the audit cases referred by the book-keepers, we suggest to establish a “punitive rule”, which charges 3 times of the audit fees from the CPA firms should the above-mentioned case occurs. The rule is set according to the civil law regulation. It is intended to maintain the mutual trust between the CPA firms and the book-keepers. Overall, the best strategy to maintain the profits for both the CPA firms and the book-keepers is to keep the ‘documents review' and the ‘business registration' business to the book-keepers, and the audit cases referred from the book-keepers to the CPA firms. This will ensure to reach the optimum condition of co-optition between the two parties.
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