臺灣博碩士論文加值系統

近年來區塊鏈技術受到相當重視，並廣泛應用於各種實務相關領域，惟管理會計領域的應用尚未被重視。本文以區塊鏈技術去中心化、可追溯性強、可信度高等特性結合三式記帳法，架構一個即時記錄、可驗證性和透明的管理會計資訊系統。責任會計實務上失敗主要源自責任中心間信任矛盾問題，本文以主要製造被動元件產品之範例公司產線生產製程的成本分攤為例，解釋概念性模型藉由相互驗證入帳信息是否對稱，與強化管理會計資訊的真實性，如何解決企業因推行責任會計中所遇到的信任危機、部門間的責任歸屬及績效衡量等問題。實現企業真正落實責任會計的應用，提高企業之經濟效益，幫助企業作出的管理決策更加靈活和準確，提高決策的有用性。

The importance of blockchain technologies and applications increases rapidly in recent years, but the application of management accounting has not been fully valued. This paper combines the characteristics of decentralization, traceability and high credibility of blockchain technology with the triple-entry accounting method. We construct a real-time recording, verifiable and transparent management accounting information system. The failure of responsible accounting comes from the trust contradiction between responsible centers. This paper takes an example for the cost allocation of passive component manufacturing company. We also explain the conceptual model on the accounting information is symmetrical by mutual verification to improve the authenticity of management accounting information. We not only solve the problem of practicing responsibility accounting in enterprises’ trust crisis, but also departments’ responsibility attribution and performance measurement. The application of responsibility accounting could help enterprises to improve the economic efficiency, make the management decision to be more flexible and accurate, then enhance the usefulness of decision-making.

目錄
摘要 i
Abstract ii
誌謝 iii
目錄 iv
表目錄 v
圖目錄 vi
第一章 緒論 1
第二章 文獻探討 5
第一節 區塊鏈技術背景 5
第二節 區塊鏈技術應用 9
第三節 企業資源規劃系統 11
第四節 責任會計 15
第三章 範例公司分析 19
第一節 範例公司現行之產品製程現況 19
第二節 範例公司現行之成本制度 26
第三節 範例公司目前內部管理之困境 30
第四章 概念化模型 32
第一節 基於區塊鏈的管理會計資訊系統 32
第二節 三式記帳法與區塊鏈管理會計資訊系統 36
第五章結論與建議 41
第一節 研究結論 41
第二節 研究建議 42
參考文獻 43

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