新颖式新创事业资金流试算模型与竞争分析新颖式新创事业资金流试算模型与竞争分析.pdf

Frontiers of International Accounting 国际会计前沿, 2015, 4(3), 25-32 Published Online September 2015 in Hans. /journal/fia /10.12677/fia.2015.43004 A Novel Approach of Cash Flow Models and Competitiveness Analysis for Entrepreneurs Rich Lee1,2 1 National Sun Yat-sen University, Kaohsiung Taiwan 2 IBM, Taipei Taiwan th th th Received: Nov. 27 , 2015; accepted: Dec. 13 , 2015; published: Dec. 16 , 2015 Copyright © 2015 by author and Hans Publishers Inc. This work is licensed under the Creative Commons Attribution International License (CC BY). /licenses/by/4.0/ 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 in- itiative 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 ove