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研究生:羅健誠
研究生(外文):Chien-chen Lo
論文名稱:ERP廠商協助企業轉換IFRS之關鍵作業評估
論文名稱(外文):Key Activities of Helping Enterprises Convert IFRS for ERP Suppliers
指導教授:蔡文賢蔡文賢引用關係
指導教授(外文):Wen-hsien Tsai
學位類別:碩士
校院名稱:國立中央大學
系所名稱:企業管理學系
學門:商業及管理學門
學類:企業管理學類
論文種類:學術論文
論文出版年:2012
畢業學年度:100
語文別:中文
論文頁數:44
中文關鍵詞:企業資源規劃國際財務會計準則
外文關鍵詞:ERPIFRS
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面臨統一的會計語言時代,我國即將推動上市櫃公司於2013年全面採用國際財務會計準則(International Financial Report Standards, IFRS)來編製財務報表。對於ERP系統廠商而言,在協助企業導入IFRS上面臨莫大的挑戰,因為新的會計準則不僅會造成公司之會計政策改變,亦會涉及到企業流程與系統的改變。
本研究針對EPR系統廠商進行討論,以期找出ERP系統廠商協助企業導入IFRS之重要作業項目。結合決策實驗室分析法(Decision Marking Trial And Evaluation Laboratory , DEMATEL)和網路程序分析法(Analytic Network Process, ANP)兩種數學模式,分析後發現前三項重要作業事項,第一以會計層面下的「會計準則上的差異分析」最為重要,其次以系統層面下的「IFRS對ERP系統之影響」,第三則是企業層面下的「提供企業IFRS的顧問諮詢」。
While embracing the age of integrated accounting language, the financial bureau in Taiwan is going to promote listed company to create financial statement based upon the principles of IFRS in 2013. The challenge for ERP companies in assisting the customers to introduce IFRS is not only the change of accounting policies but also the variation of business procedures and systems.
A thesis is seeking to an activity of assisting company to install IFRS with investigation of ERP corporate. With using models of Decision Marking Trial and Evaluation Laboratory (DEMATEL) and Analytic Network Process (ANP), the priorities of three activities are made. The conclusion is that analysis of variances of accountant principle is the most important at accountant dimension. Secondly, IFRS have influences on EPR at system dimension. Then, the consultant of IFRS service at corporate dimension.
目錄
摘要………………………………… I
ABSTRACT………………………………… II
致謝………………………………… III
目錄………………………………… IV
圖目錄………………………………… VI
表目錄………………………………… VII
一、緒論1
1-1研究背景和動機1
1-2研究目的3
1-3研究架構及流程4
二、文獻探討6
2-1國際財務報導準則6
2-1-1國際財務報導準則之沿革6
2-1-2全球採用IFRS趨勢7
2-1-3採用IFRS之效益8
2-2企業資源規劃9
2-2-1企業資源規劃系統之定義9
2-2-2企業資源規劃系統對會計功能之影響10
2-3ERP廠商協助企業導入IFRS之關鍵作業11
三、研究方法及設計17
3-1研究方法18
3-1-1DEMATEL18
3-1-2ANP20
3-2研究設計23
四、實證分析及討論28
4-1DEMATEL各構面相互影響程度評估28
4-2ANP下各作業權重計算及排名32
五、結論40
參考文獻41
中文部分
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英文部分
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10.Karsak, E. E., Sozer, S., and Alptekin, S. E, “ Product planning in quality function deployment using a combined analytic network process and goal programming approach”, Computers & Industrial Engineering, Vol.44(1), pp.171-190, 2002.
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