ERP環境下PCB產業成本計算模式之研究

The case study of cost counting model for PCB industry under ERP condition

徐慶秀(Ching-Hsiu Hsu)

指導教授 ： 劉士豪

中原大學/商學院/資訊管理研究所/碩士(2005年)

https://doi.org/10.6840/cycu200500039

摘要

近些年來資訊技術日進千里，資訊技術運用在企業營運的涉入程度愈益加深。但是在國內大型企業或中小型企業導入ERP的成效上，並不是如預期般的那麼具有成效，而企業使用者對ERP的滿意度也不如預期。而終究及其主要原因就是ERP的建置不健全，尤其是愈後段且最具有效益的模組無法正常運作，例如對於企業生存及企業負責人最為重要的成本會計模組。因PCB產業的產業特性有別於其他的產業，其成本計算模式及條件複雜度更甚於其他產業。
本研究將以符合PCB產業的成本計算模式，推論與其模式相關之資料來源及其相關模組功能的建置方式。如能藉由ERP系統快速資料傳輸的特性，在ERP系統上將成本模組正確且完整地運作，是企業導入ERP的重要效益呈現。因此本研究之研究目的主要有三點：一、推導出符合PCB產業特性的成本計算模式。二、推導出此模式所需之來源資料項目。三、在ERP的環境下，提出各功能模組在成本模組完整運作的前提下之資料建置方式及必要條件。
本研究基於PCB產業之特性與研究命題，並與資訊管理之五種主要的研究方法的條件與限制相比較後，認為本研究適用於個案研究法。而個案選擇之條件為：1.須為上市上櫃公司2. 已導入或正在導入ERP系統3. 有足夠之意願配合本研究之訪談活動，以上之條件亦為本研究之研究限制。
本研究的訪談問卷採開放式設計，訪談問卷內僅提出問題而無回答選項。另外，本研究屬探索性研究，嘗試提出一種PCB產業可行的產品成本計算模式。因此亦須向受訪者出示並說明本研究所推導出之產品成本計算模式。而本研究所設定的受訪者為企業的成本會計主管及資訊主管，因此本研究也將對不同的兩種受訪者設計出兩種訪談問卷。
依據訪談問卷之彙整結果可推論出，PCB產業之成本會計主管及資訊主管對於本研究推導之成本計算模式，以及所需之來源資料項目在ERP的環境下各功能模組的資料建置與作業方式之必要條件，有高度之同意度及認同度。在研究結論中針對產品成本之五大成本計算項目提出十五項計算模式，也提出在ERP系統中與成本相關之十大模組，共二十九項建構條件。

關鍵字

印刷電路板 ； 成本計算 ； 企業資源規劃系統

並列摘要

Now a day, the information technology has been progressed rapidly, and the entering degree of using it in enterprise operation has been strengthened deeply as well. However, the results of applying ERP into the domestic large or medium scale enterprise were not meeting the expected goal, and the ERP usage satisfaction was not either. The disordering of ERP system was found to be the main reason that causes the unsatisfied results. Especially, the abnormal end section module operation, which has the most benefit. For example, the most important key factor, cost calculation module; which is delicate for the enterprise survivor and enterprise executive. The PCB industry cost calculation module and condition are more complex than others because of its unique industrial characteristic.
This research is mainly focused on the cost calculation module construction, having it reconstructed by applying the relevant module type and functions based on regular PCB industry cost calculation module. If an enterprise can have the ERP system and use its special characteristic, fast information transmission, to normally operate the cost accounting module, then the ERP system benefit will be represented perfectly. Due to the reason and concepts mentioned above, there are three main section will be focused on this research:
1. Derive out the cost calculation module, which fits in with the PCB industry.
2. Derive out the needed source information index of this cost accounting module.
3. Propose the way and terms of constructing information data for every functional module type under a normally operated cost accounting module.
This research was formed according to the unique characteristic of PCB industry. After comparing to the five main research methods and its restriction of information management, it was found to be suitable for individual case study. And, the major terms of choosing the individual cast study was found to be the following list:
1. Most be an on stock company
2. Having ERP system already or channeling it into the company.
3. Having enough interview activities of cooperation to this research
The above-mentioned conditions are also limited for the research of this research.
The interview questionnaire of this research is adopted and designed openly, only put forward the problem and there is no answer and select section in the interview questionnaire. In addition, this research belongs to the exploration to study, try to put forward a kind of PCB industry's feasible products cost calculation module. So, it is indeed to show and prove the derived products cost calculation module to appear to interviewees. The interviewees are predetermined to be cost account officer and information executive of enterprises. Thus, this research will design two kinds of interview questionnaires to two kinds of different interviewees.
Whole result can be inferred to form the cost calculation module and provide information about the essential terms of necessary information source that are required to construct data base and operation method under the ERP system for the cost account executive and information manager of PCB industry; and let them have highly acceptable agreement. In accordance with five cost count item of products cost to bring up 15 count models in research conclusion.also to bring up 29 items construct conditions with ten modules for the cost account in the ERP system.

並列關鍵字

ERP ； PCB ； Cost Compute

參考文獻

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