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。 而達成這樣的狀態則需要無人搬運車及機械手臂等自動化設備來輔助，本研究係針對無人搬運車或機械手臂等客製化產品其成本該如何以加權平均成本法堆疊計算，並設計其公式使資訊人員能依其架構寫入資訊系統，以達成即時且較準確的成本供管理人員未來定價時之參考。 本研究結果可以避免人為計算的錯誤，部分資料直接由系統內部抓取，且有在製品庫存的金額較符合國際會計準則，並可以在資訊系統中留有其軌跡以供未來外部查核時參考。 ;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.
