IFRSs 收入規範對ERP銷售模組系統分析之影響-以S公司為例;System development to explore the impact of IFRS on sales management system - an example of S company

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Please use this identifier to cite or link to this item: http://ccur.lib.ccu.edu.tw/handle/A095B0000Q/672

Title:	IFRSs 收入規範對ERP銷售模組系統分析之影響-以S公司為例;System development to explore the impact of IFRS on sales management system - an example of S company
Authors:	陳星价;CHEN, HSING-CHIEH
Contributors:	會計與資訊科技研究所
Keywords:	IFRSs;銷售訂單管理系統;系統開發;IFRSs;Sales Order Management System;System Development.
Date:	2017
Issue Date:	2019-07-17
Publisher:	會計與資訊科技研究所
Abstract:	因應資本市場全球化，台灣在2013年採用了國際財務報導準則(IFRSs)。由於台灣現行所使用之ROC GAAP(Generally Accepted Accounting Principles)與IFRSs會計制度有明顯差異，使得台灣企業在內部營運作業上面臨衝擊，其包含輔助企業營運的資訊系統。本研究蒐集IAS18與八大循環中的銷售及收款循環作業文獻進行探討，彙整出銷售及收款循環作業在IFRSs與ROC GAAP之差異，依個案公司之需求，以SAP ERP為基礎建置符合IFRSs規範之銷售訂單管理模組系統。本研究發現，個案公司導入IFRS後，在銷售模組中，主要問題點是「CIF(Cost, Insurance and Freight)貿易條件之認列時點差異」、「FOB(Free on Board)起運點交貨條件之認列時點差異」、「勞務收入認列時點依據」。故本研究修改了個案公司的「銷售訂單維護程序」、「出貨單維護程序」、「發票與請款單維護程序」，以符合IAS18 收入認列規範。本研究修改過的新系統經系統成效評估後，獲得使用者良好回應。 In order to meet the globalization of capital market, Taiwan government has adopted since 2013. Due to the difference between IFRS, and ROC GAAP, In Taiwan confront operational various impacts, from internal operations in cluding information system. The study conducted literature review for 「IAS 18」 and 「Sale and receipt circle」. Then, this study induces the difference between IFRS and ROC GAAP in 「Sale and receipt circle」. Based on the results of literature review, this study re-designs new sales and invoices module which meets the requirement of IFRS for on specific case company. This case company adopts SAP ERP as the infrastructure of management information system. The research findings show that CIF (Cost, Insurance and Freight), FOB (Free on Board) and rendering of services as the main problems faced by the case company. Therefore, this study modify the process of sales order, the process of delivery note, and the process of invoice in order to meet the requirement of IAS 18. After implementing new module, the results of system evaluation indicate that users’ feedback is very positive.
Appears in Collections:	[會計與資訊科技研究所] 學位論文

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