- 期刊
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臺東青年農民記帳軟體應用分析－以「農來記」記帳軟體為例
Analysis of Taitung Young Farmers Using Accounting Management Software "Nong Lai Ji" Accounting Software as An Example
摘要
本研究以質性分析，評估臺東青農記帳行為及參加應用記帳軟體「農來記」培訓課程後之成效及心得。結果顯示，多數青農有記帳習慣，多先以手寫記帳，後將數據應用記帳軟體或EXCEL整理成數位資料；無記帳習慣之青農，則為對記帳方式不熟悉，或認為無必要性。比較蔬菜、水稻、果樹經營等類別青農記帳頻率的差異，發現經營蔬菜類別之青農因作物周期短，財務收支頻繁，記帳頻率高；水稻因經營方式及收支項目固定，記帳較單純簡易，記帳頻率低；果樹類則因收成周期長，記帳頻率也較低。有關應用記帳軟體「農來記」情形分析，顯示青農普遍給予「農來記」正面評價，認為操作介面及功能較簡易，適合不懂會計的人使用，且軟體持續更新讓功能更完整，惟首次登入註冊時較繁瑣，且介面設計較無新意，建議能簡化註冊程序及風格活潑化與增強互動性；對會計有相當程度知識之青農仍習慣使用EXCEL軟體記帳，因其功能完整，且操作較為彈性，建議「農來記」可新增顧客資料、銷售紀錄，以及財務報表及圖表分析等功能，提高青農使用意願。「農來記」培訓課程有助於青農增進記帳知識，惟青農期望未來財務記帳軟體課程規劃能區分作物類別，以小班制進行，更能提升學習效能。
並列摘要
This study is to do qualitative analysis to evaluate the accounting behavior of young farmers in Taitung and the effectiveness and experience of participating in the training course of the application accounting software "Nonglaiji". The results show that most of the young farmers have the habit of keeping accounts, and they usually keep accounts by hand, and then use accounting software or EXCEL to organize the data into digital data. The young farmers who do not have the habit of keeping accounts are not familiar with the way of keeping accounts, or think it is unnecessary. Comparing the differences in the accounting frequency of young farmers operating vegetables, rice, and fruit trees, it is found that the young farmers operating vegetables have a short crop cycle and frequent financial income and expenditure, and the frequency of accounting is high. Due to the fixed operating mode, income and expenditure items of rice, the accounting is relatively simple and low accounting frequency. For fruit trees, due to the long harvest cycle, the accounting frequency is also low. The analysis of the application of the accounting software "Nonglaiji" shows that young farmers generally give "Nonglaiji" a positive evaluation. They think that the operation interface and functions are relatively simple, suitable for people who do not understand accounting, and the software is continuously updated to make the functions more complete. However, it is complicated to log in and register for the first time, and the interface design is relatively uninnovative. It is recommended to simplify the registration process, make the style lively and enhance interactivity. Young farmers with a considerable degree of accounting knowledge are still accustomed to using EXCEL software, because of its complete functions and relatively flexible operation, it is recommended that "Nonglai Ji" can add customer information, sales records, and financial statements and chart analysis functions to increase the willingness of young fanners to use it. The "Nong Lai Ji" training course helped the young farmers improve their accounting knowledge, but it is recommended that the financial accounting software course planning will be able to distinguish crop categories and be conducted in small classes to improve learning efficiency.