This thesis focuses of financing innovation production company. Based on selected criteria assessing the appropriate forms of external financing with regard to its own options business. The project includes theoretical characteristics of banking and unbanking products suitable alternatives analysis and its evaluation. Practical application is a part of the selected option for real situation in production and its impact on the overall economy companies.

The diploma´s thesis deals with the evaluation of financial leasing and credit loan efficiency when acquiring a new machine. This case study was solved in the company Dřevotvar Bystré, Ltd. Financial analysis of the company, comparison of particular offers of leasing companies and banks and cash flow prediction are the parts of the work.

本研究以還款績效的觀點，分析小型信用貸款中申貸者的特性，讓銀行放款的依據除了判斷正常戶與否之外，進一步以還款績效與風險區分出不同群組的申貸者，以期作不同的放款策略；同時將個人基本變數 、該銀行內徵信資料以及聯合徵信資料變數 作統計性分類，篩選出代表性因素，研究這些因素如何影響各還款績效群組。 研究發現，申貸者可以區分為「還款能力平穩—逾期風險低」、「還款能力優良—逾期風險中」、「還款能力低下—逾期風險高」這三群。而從影響各群組的因素中可以瞭解，「還款能力平穩—逾期風險低」群組，多為各方面信用持平良好的申貸者；「還款能力優良—逾期風險中」群組，多為具有理財管理特質、財務狀況良好的申貸者；「還款能力低下—逾期風險高」群組，多為具有債務因素、信用表現不佳、申貸動作頻繁的申貸者。 在放款利潤與風險方面，對三個群組之申貸戶分別採用不同方法放款，可以作到讓銀行對較少申貸戶放款並且可提升利潤並且改善損失。進行多元羅吉斯迴歸模型分析可以發掘出具影響力的因素，針對這些因素來進行分群後並採差異化放款方法，也可以作到對較少申貸戶放款並且能提升利潤以及降低損失的效果。由於因素代表具解釋性變數的歸納，配合這些具預測機能的因素及變數分群訂定差異化授信政策，有助於防範風險於未然。 / This research analyses the characteristics of small-scale credit loan applicants on the persepective of repay performances，allowing the banks not only to discriminate between good and bad applicants but also to establish different lending tatics for applicants of different repay performance groups。We also analyse the personal characteristics and joint credit informantion of these applicants to sieve out the representative factors，and study how these factors affect the repay performance groups。 Our research discovers that the applicants can be discriminanted into three groups：「low but steady repay ability—low overdue loss」、「good repay ability— acceptable overdue loss」、「very low repay ability—high overdue loss」。We can learn from those factors，that most applicants grouped as 「low but steady repay ability— low overdue loss」also have good credit qualities in other aspect；applicants grouped as 「good repay ability—acceptable overdue loss」 have finance management concept and good financial condition；applicants grouped as 「very low repay ability—high overdue loss」have debt burdens and bad credit qualities。 As for the revenues and riks，we can improve the profit and loss with fewer applicants by taking differenct lending policies to those three groups。By using multinomial logistic regression，we can discover those factors who has significant effects and use these factors to cluster applicants into groups and to adopt different lending policies for these groups。Because those factors represent the induction of the variables which can explain the applicants’ behaviors，we can somehow prevent the risks by establishing different policies with the coordination of these factors and clusters。

Master’s thesis deals with the selection fitting variant of the financing of a new machine in the company TREY CZ, s. r. o. It focuses on the comparison of particular offers of leasing companies and banks. The goal of the thesis is to selection of an optimal variant for financing of the new machine.

隨著工商社會的繁榮，以往消費時支付工具大多為使用現金；但隨著信用卡的發明，以及其特約商店的普及，現代人在消費時以信用卡來代替現金的使用者漸多。使用信用卡對消費者而言，有諸多的便利，然對發卡機構而言，如何擴大市場佔有率，吸引顧客，為其行銷策略上重要的考量；但在另一方面，接受申請者的申請與否，接受之後如何管理，亦發卡機構經營上的重要的課題。 但隨著信用卡使用的普及，詐欺的事件也時有所聞，發卡機構除了本身正常營運風險的損失，又須面臨詐欺事件的防範；對於企業的經營者而言，又增加許多成本的支出。持卡人不繳納發卡機構所代墊其消費金額時，發卡機構在催討無效後，只有訴諸於法律途徑來獲清償。這從發卡前的徵信、使用中的控管、詐欺的防止以及帳款的催收，實為當前發卡機構經營管理的重要課題。 本文之研究目的，旨在瞭解現行信用卡管理之問題，並吸取國外之經驗，參酌現行管理之制度，就現行作業之徵信、信用授權、帳款催收、詐欺的防止及定型化契約等方面提出信用卡管理上之建議，作為發卡機構之參考。 第一章 緒論 第一節 研究動機及目的 第二節 研究範圍及限制 第三節 研究大綱 第二章 信用卡之意義、功能、種類、發展與業務體系 第一節 信用卡的意義、功能、種類 第二節 信用卡之發展 第三節 國內信用卡之發展 第四節 信用卡的業務體系 第三章 信用授信與帳款催收管理之問題 第一節 信用授信 第二節 帳款催收 第四章 信用授權與詐欺管理之問題 第一節 信用授權 第二節 詐 欺 第五章 定型化契約 第一節 定型化契約的意義 第二節 定型化契約的法律效力 第三節 行政規則下的信用卡定型化契約 第六章 結論與建議 第一節 結論 第二節 建議

The Master’s thesis is focused on purchase of a horizontal boring machine for a company, which operates in the engineering industry. It informs about the financial situation of the company, compares offers of individual banks and leasing companies as well as methods of evaluation of the investment project. The essential part of the work comprises an evaluation of a specific investment project, including formulation of recommendations for its implementation.

The Master’s thesis is focused on purchase of a horizontal boring machine for a company, which operates in the engineering industry. It informs about the financial situation of the company, compares offers of individual banks and leasing companies as well as methods of evaluation of the investment project. The essential part of the work comprises an evaluation of a specific investment project, including formulation of recommendations for its implementation.