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    Please use this identifier to cite or link to this item: http://ir.lib.ncu.edu.tw/handle/987654321/54721


    Title: 提昇保稅帳面結存數準確度之研究-以園區事業A公司為例;Enhance the bonded carrying balance the number of the accuracy study. For example: Company A of the park enterprises.
    Authors: 詹孟芳;Chan,Meng-fang
    Contributors: 工業管理研究所碩士在職專班
    Keywords: 保稅;流程改善;防錯;Bonded;Process improveme;Fool Proof
    Date: 2012-07-10
    Issue Date: 2012-09-11 19:00:37 (UTC+8)
    Publisher: 國立中央大學
    Abstract: 保稅廠商需依照法規對保稅貨物做出妥善的管理,每年向海關申報保稅結算表證實保稅貨物與保稅帳務皆料帳相符,若保稅存貨少於保稅帳面數時即為盤虧,也表示保稅帳面結存數的準確度降低,顯示保稅廠商未善盡管理保稅貨物的義務,因此廠商以維持料帳一致為貨物的管理重心。個案公司於2009年的保稅結算表的保稅貨物盤虧情況,其盤虧表示個案公司違反保稅法規規範外也導致保稅帳面結存數的準確度低於99%的標準值以下,造成個案公司在資金與存貨上產生損失。本研究係以個案公司進行研究,探討個案公司在避免保稅帳面結存數準確度繼續下降與符合法規規範下做出改善,文中透過具分析能力的魚骨圖、柏拉圖做為問題真因的探討,擷取影響性較大問題進行改善。經由問題真因對受影響的流程進行分析後,發現造成保稅帳面結存數準確度低落的因素即為人為疏失與流程管控度不足所造成,採用適用於控制工作流程與作業人員行為的防錯法進行改善,經防錯法改善後,個案公司的盤虧筆數已由15筆減少至6筆,改善比率為60%,而保稅帳面結存數準確度也從97.66%提高到99.2%,已超過個案公司原先設定的99 %標準值,故本研究採取防錯法進行改善方向為正確的。The Bonded manufacturers in accordance with the regulations to make appropriate management to the bonded goods, annually to customs bonded statement confirmed bonded goods and bonded Accounts all material account match. If the bonded inventory less than the bonded account is inventory shortage, also expressed the bonded accounting balance's accuracy reduces, display the bonded manufacturers did not fulfill the management of bonded goods duty, therefore the manufacturer focus on goods management is to maintain the material account consistent.The case company in 2009, the inventory shortage of the bonded clearing statement, the case company violated the rules and also led the bonded accounting balance's accuracy less than 99% standard value , resulting in case company in capital and stock loss.This study was case study company, discusses the case company to avoid the bonded accounting balance's accuracy continues to decline and regulatory compliance specifications to make improvement. Through the analysis of the fishbone diagram and Plato as the cause of the problem, capture the impact of the larger issues to improve the situation. Through the analysis of the cause of the problem on the affected process, caused by the low bonded accounting balance's accuracy is MO(miss operation) and lack of process control, using suitable solution for control of work flow and operation behavior of error-proofing methods were improved, the company inventory shortage number has decreased from 15 to 6, improve the ratio of 60%, and the bonded accounting balance's accuracy is increased from 97.66% to 99.2%, already exceeded the case company had originally set 99% standard value, this research take the anti-error methods to improve the direction is correct.
    Appears in Collections:[工業管理研究所碩士在職專班 ] 博碩士論文

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