適用存貨十號公報對產業之影響分析-以銲錫製造業S公司為例

The Impact of Industry Applied No.10 Inventory Communiqué Analysis – the example of S Co. in Tin Solder Industry

呂文昌(Wen-Chang Lu)

指導教授 ： 楊清溪

國立臺北大學/商學院/會計學系/碩士(2009年)

摘要

修訂後財會存貨十號公報於民國98年元月起開始適用，該公報對於財務報表的影響甚鉅，其中，存貨續後衡量的方法有重大的改變，本研究係根據下述議題，以S公司為例，闡述與討論企業面臨存貨十號公報新規，調整的步驟、報表表達的重新解釋以及後續仍可能存在未決的問題，作一分析與討論。
研究結果，獲致結論如下：
一、淨變現價值判斷不易：修訂後的公報規定，原物料的「淨變現價值」，應以預計出售的淨變現價值估計。但是原物料可能做成多種產品，不像在製品很容易判斷其相關製成品，將會增加原物料淨變現價值估計的困難度。
二、更改存貨成本計算方法影響數調整，會計原則變動累積影響數可能會計算困難。
三、分類方式需專業判斷：存貨自全體項目改採個別或分類項目計算，更是對企業的損益影響重大，且分類應有一致的判斷標準。
四、刪除「全體比較法」衝擊獲利：新公報刪除「全體比較法」後，企業無法再以獲利產品與虧損產品互相抵銷，會讓企業財報上的獲利減少。
五、未分攤固定製造費用當期應列為成本：未來產量較低或設備閒置導致的未分攤固定製造費用，應在發生當期認列為「銷貨成本」，對於企業損益的影響甚鉅。
六、財務報表之表達與閱讀：適用新公報後，毛利率的表達與判斷已不再單純由銷售行為產生，存貨週轉率的判斷，亦隨著銷貨成本組成改變而連帶影響，諸如此類的數據判斷，將會是報表閱讀者需要學習的新課題。

關鍵字

存貨十號公報 ； 淨變現價值

並列摘要

Revised No.10 Communiqué Financial Accounting activated in January 2009. The Communiqué strongly impacts the financial statement. The change from the follow-up measurement of inventory method is the most noted change that can impact the company tremendously. This study is based on issues as stated below, using an example of S company, to set forth and discuss steps of adjustment, re-explanation of statement expression and unsolved problems which could still exist in the future when the business encounters with the new rule of No.10 Communiqué.
This study lists the following finding from the survey.
1.Hard to measure net sale value: Regarding the rule of revised Communiqué, the value of raw material “Net Sale Value” should be measured in net sale value of estimated sale.But raw material could be made into various products. Unlike processing goods which is easily estimated to what related full goods will be. Raw material will increase the difficulty of measuring net sale value.
2.Change the adjustment of impact figure of inventory cost calculating method: The accumulated impact figure of accounting principle modification could be difficult to calculate.
3.The classified methods need to be judged professionally. The impact in business profits and losses will be tremendous due to the inventory calculation changes to individual or classified items from the entire items method and judgmental standard for classification should be identical.
4.The cancellation of the“entire comparison method”impacts profitability: After cancelation of the new“entire comparison method”communiqué, enterprises are no longer able to take advantage of a mutual offset in-between profitable product and losses product. It will decrease profitability on the business financial statement.
5.Current non-amortization of fixed production expenses will be listed as cost items. As the non-amortization of fixed production expenses is caused by the lowering of future production or equipment idling, it should be listed as current “Cost of Goods Sold”.If decreasing OEM order is due to new construction or purchasing plant in the business initial period, it will cause tremendous non-amortization fixed production expenses.The result will impact the business profits and losses performances tremendously.
6.The expression and reading of financial statement: After applying new Communiqué, the expression and judgment of gross income rate is no longer simply a result of sales behavior; the judgement of inventory turnover will be impacted by the change of composition of cost of goods sold such as the judgmental data which are new issues that the statement readers need to learn.

並列關鍵字

No.10 Inventory Communiqu&eacute ； Net Sales Value

參考文獻

三、柯文清，晶圓製造廠多工單等級下生產規劃模式之構建，交通大學交通工業工程與管理研究所，碩士論文，2000年。

廿一、S科技股份有限公司公開年報，2008年。

二、何綉雯，影響企業採用供應商管理存貨因素之探討-以資訊電子業為例，私立中原大學資訊管理學系碩士論文，2002年。

四、黃竹慈，存貨水準與需求相依之最佳定價，中央大學工管所論文，1997年。

七、陳舜祥，光電產業中游供應商存貨改善研究-以LED產業為例，中央大學工管所論文，1996年。