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    Please use this identifier to cite or link to this item: http://ir.lib.ncu.edu.tw/handle/987654321/83867

    Title: 客製化產品成本導入ERP之計算架構-以A公司製造自動化設備為例;Customized product cost is introduced into the ERP computing architecture-taking A company′s manufacturing automation equipment as an example
    Authors: 陳巧玲;Chen, Chiao-Ling
    Contributors: 會計研究所企業資源規劃會計碩士在職專班
    Keywords: 客製化;成本計算
    Date: 2020-06-17
    Issue Date: 2020-09-02 17:17:20 (UTC+8)
    Publisher: 國立中央大學
    Abstract: 過去主張利用大量廉價勞工來降低成本的觀念已逐漸式微,進而取代的是以機器取代人力,這種機器不僅不需要休息可以24小時的運作,較有效率,亦可以協助收集其數據,實現智能製造萬物互聯的智慧工廠,朝著工業4.0邁進。
    ;In the past, the idea of using a large amount of low-cost labor to reduce costs has gradually declined in presence. And now is replacing manpower with technology, for example, machines not only operate 24 hours without rest with more efficient and productivity, but also help to collect data and attain IoT technology smart factory towards Industry 4.0.

    To achieve this goal, automation is one of our choice and automated equipment play a significant role such as automated guided vehicle and robotic arms. This study is for how to use the weighted average cost method to calculate cost of customized products of automated guided vehicle or robotic arms, and design the formula to integrate with information system and compatible to their structure, so as to have accurate and timely cost information for pricing reference for management.

    The results of this study can avoid human calculation errors. Some of the data is directly captured from the system, and the amount of work-in-process inventory is in line with International Financial Reporting Standards and system will also generate audit trail for future external review need.
    Appears in Collections:[企業資源規劃(ERP)會計碩士在職專班] 博碩士論文

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