| Summary: | 碩士 === 國立臺灣海洋大學 === 航運管理學系 === 103 === Bookkeeper requires highly specialty in its practice area as the business it engaged in is not simply “bookkeeping” but vocation for professional who passed General Test held by Examination Yuan. Annual number of admissions for bookkeeper and CPA continues to increase. When the demand outnumbers the supply in the job market, CPA itself faces price competition to squeeze employment room of bookkeeper and bookkeeping and tax return filing agent, causing them not easy to survive.
This study aimed to understand opportunities and threats faced by bookkeeper and operating strategy adopted by bookkeeper practitioner at the current stage. Through research methods, such as competition environment analysis, questionnaire and expert interview, etc., this study examined the present operational problems for bookkeeper firm to analyze feasible coping strategies.
This study found that environments of competition and threat faced by a bookkeeper are as follows: 1. Price cutting competition for service charge in the bookkeeping industry; 2. inconsistent charge standard for service fee; 3. increase of practicing bookkeeper and CPA year by year; 4. lower feasibility for the amendment of the existing law; and 5. the ratio of the number of private company under NT$ 30 million and $50 million sales volume accounting for that of increasing number decreases progressively. Feasible coping strategies are as follows: 1. bookkeepers establish joint bookkeeper firm to market joint firm brand and reduce personnel and office charge; 2. practitioners within the industry in Taiwan should work together; 3. signing commissioned bookkeeping and letter of appointment as well as termination of the letter of appointment for agency services and declarations with business operators should be put into practice; 4. straighten human relations; and 5. power-oriented &; differentiation competition.
Bookkeeper that is a professional occupation greatly concerns country’s tax collection and taxpayer’s tax rights. Hope conclusions and proposal from the study to contribute to bookkeeper firm’s operating strategy.
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