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    Please use this identifier to cite or link to this item: http://ccur.lib.ccu.edu.tw/handle/A095B0000Q/665


    Title: 企業資源規劃系統內部控制機制之研究–以生產循環為例;Enterprise Resource Planning System on Enterprise Internal Control for Manufacture Cycle
    Authors: 楊雅涵
    Contributors: 會計與資訊科技學系碩士在職專班
    Keywords: 生產循環;企業資源規劃系統;內部控制;operation cycle;ERP system;Internal control
    Date: 2017
    Issue Date: 2019-07-17
    Publisher: 會計與資訊科技學系碩士在職專班
    Abstract: 近年來,資訊科技不斷地進步,企業的經營應運用資訊科技的優勢,強化企業體質,提升競爭力,企業選擇企業資源規劃系統的整合,改善作業流程,將內部控制八大循環,連結人力資源、生產、銷貨、研發及財務,提供經營者即時的有效資訊,可以把企業流程合理化、程序簡單化、資料即時化,打造企業管理的完整性,以縮短市場反應需求時間,在此環境下,改變了企業交易的環境,使得內部控制制度亦必須逐漸配合資訊化環境進行調整,才得以相互配合,發揮執行內部控制的最大效用,使企業作業流暢、降低企業風險。本研究以企業資源規劃系統內部控制制度的生產循環營運活動為主體,將透過文獻探討及引用財政部證卷管理委員會公佈之公開發行公司內部控制制度標準規範-製造業之生產循環內部控制之必要控制點,提出「企業資源規劃系統之內部控制機制」,最終,以個案研究法進行實務端的驗證,來檢視個案公司內控制度落實度及關鍵控制點設計。本研究顯示企業資源規劃系統內部控制制度的生產循環營運活動,除了內控辦法與關鍵控制點的實施,有些是無法由系統替代需由人工控制的,例如:工單生產計劃、工單管控、訂定作業程序、差異分析等事項都是人工控制;在品質管制作業活動,ERP無法符合品質檢驗的要求,需再獨立程式開發,才能協助品質管制作業。
    In recent years, IT continuously improving, enterprise should fully use the strength of IT, to improving its competitiveness. Enterprise selecting ERP system to integrate and improve working procedure, to make internal control cycle linkage with HR, OP, sales, RD, financial, thus managers could have immediate information to make reasonable, simplify procedure to achieve completion management and shorten market reaction time. Under such circumstance, enterprise transection environment had changed, internal control system need to be adjusted to coordinate with IT to have maximum efficiency control, in this way, to lower risk and smooth operation.The research is based on operation activity cycle of ERP internal control system, through literature discussion to propose ERP internal control system assay. We will verify through case study to check the feasibility, and discuss the effectiveness of ERP internal control practice.
    Appears in Collections:[會計與資訊科技研究所] 學位論文

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