摘要(英) |
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. |
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