اثر بیمه اعتبار بر مدیریت ریسک اعتباری در شرکت های کوچک و متوسط

نویسندگان

دانشگاه شهید بهشتی

چکیده

معامله اعتباری به مثابه طریقی از خرید و فروش کالا و خدمات، که ثمن آن نقداً پرداخت  نمی‌گردد؛  برای فروشنده مخاطرات عدیده ای به همراه دارد .  خطر عدم پرداخت و ورشکستگی خریدار از اهم آنهاست که می تواند چرخه نقدینگی و حتی حیات فروشنده را به خطر بیاندازد. وزن این خطر بسته به میزان مراودات و حجم سرمایه برای شرکتها متفاوت خواهد بود. در نتیجه شرکتهای کوچک و متوسط ممکن است از این رهگذر آسیب بیشتری ببینند. بیمه اعتبار یکی از طرق رایج مدیریت ریسک اعتباری است که علی رغم شکنندگی و مآلاً ضرورت استفاده از آن برای شرکتهای کوچک و متوسط، کمتر توسط آنها به کار گرفته می شود.  از این روی در این مقاله کارایی و قابلیت بیمه اعتبار برای مدیریت ریسک اعتباری برای این دسته از شرکتها ارزیابی گردیده است.نگارندگان برآنند که بیمه اعتبار با توجه به مزایای آن برای شرکتهای موضوع بحث یکی از بهترین طرق مدیریت ریسک می باشد.
کلید واژگان: اعتبار تجاری، بیمه اعتبار، شرکت های کوچک و متوسط، فاکتورینگ، مدیریت ریسک
 

کلیدواژه‌ها


 Ayyagari, Meghana Beck, Thorsten , Demirguc-Kunt, Asli (2007), “Small and Medium Enterprises Across the Globe”, Small Business Economics ,1-36.
 Basçi, Sidika, Durucan, Aysegül,DEc (2017), “A Review of Small and Medium Sized Enterprises(SMEs) in Turkey”,YILDIZ Social Sience Review,December,59-79.
 Briys,Eric, Schlesine, Harris(1990), “Risk Aversion and the Propensities for Self-Insurance and Self-Protection”, Southern Economic Journal, November,458-470.
 Berger, Allen N. & Udell, Gregory F.(2006(. “A more complete conceptual framework for SME finance”, Journal of Banking & Finance, Elsevier, vol.30(11)2945-2966.
 Danielson, Morris G., Scott ,Jonathan A,(2007), “A Note on Agency Conflicts and the Small Firm Investment Decision”, Journal of Small Business Management, Vol. 45, No. 1, 157-175 .
 Directorate-General for Enterprise European Commission (2014), “Credit insurance for European SMEs-A guide to assessing the need to manage liquidity risk”, Ref. Ares(2014)78098 , available at: https://ec.europa.eu/growth/content/credit-insurance-european-smes-guide-assessing-need-manage-liquidity-risk-0_en, last visited: 31/8/2018.
 Dowding, Tony (2002), “Current issues in Short Term Credit and Political Risk Insurance”, International Credit Insurance Association (ICIA), London Econometric analysis, Industry EIM Business & Policy Research, Ref. Ares(2014)76898 .
 European Commission (2016). User Guide to the SME Definition,. Ares(2016)956541 - 24/02/2016, available at:https://ec.europa.eu/regional_policy/sources/conferences/state-aid/sme/smedefinitionguide_en.pdf, last visited: 31/4/2021
 Fedaseyeu, Viktar(2015), “Debt Collection Agencies and the Supply of Consumer Credit”, Working Paper of Research Department Federal Reserve Bank of Philadelfia available at:www.philadelphiafed.org/research-and-data/, last visited:31/1/2019.
 Greater London Enterprises(2003), “Analysis of Use of Factoring” – ETD/00/503408 –Final Report, Ref. Ares(2014)78096 - 15/01/2014, available at https://ec.europa.eu/, last visited 1/2/2019 .
 Goode, Roye.(1991) "A, Self-Insurance as Insurance in Liability Policy: “Other Insurance” Provisions", Washington and Lee Law Review, VOL 56, Issue 4, Article 5, 1246-1289.
 Hansjorg Herr AND Zeynep M. Nettekoven (2017), “The Role of Small and Medium-sized Enterprises in Development What Can be Learned from the German Experience?”, Friedrich Ebertstiftung, available at http://library.fes.de/pdf-files/iez/14056.pdf, last visited:28/1/2019.
 International Credit Insurance & Surety Association (2015). A Guide to Trade Credit Insurance, UK: Anthem Press

 International Financial Consulting Ltd(2012), “Study on short-term trade finance and credit insurance in the European :union:”, for the European Commission ,Contract number COMP/2011/002, available at: https://publicatons.europea.eu/, last visited:28/11/2018.
 Jalonen, Jarkko, Takala ,Tuomo (2018), “Debtors' Ethical Perceptions of the DebtCollection Process”, Journal of Business Ethics and Organization Studies, Vol. 23, No1, 14-19.
 Jus, Miran (2013). Credit Insurance, Oxford: Elsevier
 McGuinness, Gerard, Hogan, Teresa, Powell, Ronan (2018), European Trade Credit Use and SME Survival, Journal of Corporate Finance, vol 49, 81-103.
 Napier, Glenda, Serge, Sylvia Schwaag, Wise Hansson, Emily, Strengtheninh(2004) ,Innovation and Technology Policies for SME Development IN Turkey, Opportunity For Private Sector Involevement, , Malmö: International Organization for Knowledge Economy and Enterprise development.
 Neagu, Cibela(2016), “The Importance and Role of Small and Medium-sized Businesses”, Theoretical and Applied Economics, Volume XXIII, No. 3(608), Autumn, 331-338.
 Nkongolo-Bakenda, J.-M., Anderson, M., Ito, J., & Garven, G. (2010). “Structural and competitive determinants of globally oriented small and medium-sized enterprises: An empirical analysis”. Journal of International Entrepreneurship, No 8, 55–86.
 Ongori, Henry, Migiro, Stephen O.(2010). " Information and communication technologies adoption in SMEs: literature review", Journal of Chinese Entrepreneurship, March, 1756-1396.
 Ruis, Arjan, Stel, André van, Tsamis, Achilleas , Verhoeven, Wim , Whittle, Mark(2014) Cyclicality of SME finance: Literature survey, data analysis and econometric analysis, Zoetermeer.
 Salman Saleh, Ali, Oly Ndubisi, Nelson(2006), “An Evaluation of SMEs Development in Malaysia”, International Review of Business Research Paper, vol2, no 1, 1-14.
 San Jose Riestra, Amparo,(2003), “Credit Insurance in Europe, Impact Measurement and Policy Recommendation”, CEPS Research Report in Finance and Banking, NO 31, available at: http://www.ceps.be, last visited:25/1/2019.
 Wilson, Nicholas, Summers, Barbara (2002), "Trade Credit Offered by Small Firms: Survey, Evidence and Empirical Analysis", Journal of business finance and accounting ,Vol. 29 , Issue 3-4, 317-351