製造異質性對存貨之影響-以十號公報為例

The effect of the manufacturing heterogeneity on inventory-take the new revised financial accounting standard no.10 on the inventory as an example

張鈞智(Chun-Chih Chang)

指導教授 ： 陳雪如

國立中正大學/管理學院/會計資訊與法律數位學習碩士在職專班/碩士(2012年)

摘要

財務會計第十號存貨公報於1987年開始實施後，隨著全球化的來臨，企業紛紛西進，並進行全球佈局，歷時二十多年之存貨會計處理原則面臨大幅度異動，然而存貨在企業財務報表部份占相對大的比重，尤其影響批發及零售業與台灣電子製造業，財務會計十號存貨公報在2009年1 月1 日起正式實施。
本研究由文獻探討歸納出十號公報成本認列方式前後差異與十號公報實施對製造異質性對存貨影響，並透過個案研究法了解差異，包含淨變現價值孰低法、逐項比較法、正常產能的分攤等，進而了解個案公司研究其影響。
本研究結果顯示，新存貨會計準則對於製造異質性之影響多數是較全面性的，像改採淨變現價值、固定製造費用分攤方法、存貨跌價損失回沖認列科目均受到影響，目前僅排除使用後進先出法的規定，對個案公司並無影響。

關鍵字

十號公報

並列摘要

The new revised financial Accounting standard No.10 (Accounting principle of Inventories) was put into effect in 1987.With the advent of globalization, the enterprises had been moved to the west for the global distribution. For more than two decades, the principle of the accounting processing had a substantial change. However, the inventory plays a mostly part in the financial report for the enterprise, especially in the wholesale, retail trade, and the Taiwan's electronics industry, the new revised financial Accounting standard No.10 was came into force on January 1, 2009.

In this study, using the literature review to summary the cost differences and the heterogeneity effects about the new revised financial Accounting standard No.10.Then use the case study to understand the difference about the lower of net realizable value, the item by item comparison, the normal production of allocation and analyze the effects about the enterprise.

The results of the study show that the new inventory accounting standard for the most of the manufacturing heterogeneity had more comprehensive effects, such as the shift to the net realizable value, the fixed manufacturing cost allocation method, the inventory losses for the recognized subjects will be affected, The study only excluded using the LIFO provision. Aside from those, it had no other effects to the case study.

並列關鍵字

the new revised financial accounting standard no.10

參考文獻

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