| 摘要註: |
自2008年9月15日美國雷曼兄弟宣佈破產後，引發全球經濟急劇衰退，企業的經營不能仰賴好景氣，應該運用資訊科技的優勢，強化企業體質提升競爭力。螺絲產業選擇ERP系統的整合，改善作業流程，將內部控制的八大循環，連結生產、銷貨、人力資源、研發及財務，提供經營者即時的有用資訊，可以把企業流程合理化、程序簡單化、資料即時化，共同打造企業管理的完整性，以縮短反應市場需求時間。本研究以內部控制制度的生產循環營運活動為重點，在於日常交易流程進行時，生產循環營運活動應包括擬訂生產計畫、開立用料清單、託外加工、生產、品質管制、成品出入庫、存貨管理、以及生產成本及銷貨成本核算等之政策及程序，引用財政部證劵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之內部控制問卷，檢測個案公司內控辦法與ERP系統程式，關鍵控制點所提供的功能，本研究透過訪談問卷，落實度比較結果如下:生產計劃活動內控辦法落實度73%，ERP系統程式落實度56%；開立用料清單活動內控辦法落實度100%，ERP系統程式落實度95%；託外加工活動內控辦法落實度100%，ERP系統程式落實度100%；生產活動內控辦法落實度93%，ERP系統程式落實度67%；品質管制活動內控辦法落實度100%，ERP系統程式落實度0%；成品出入庫活動內控辦法落實度81%，ERP系統程式落實度71%；存貨管理活動內控辦法落實度93%，ERP系統程式落實度88%；生產成本及銷貨成本核算活動內控辦法落實度89%，ERP系統程式落實度84%。本研究顯示ERP系統在螺絲產業內部控制之生產循環活動為有效運作,除了內控辦法與ERP系統程式的控制點實施，有部份需由人工控制，系統無法替代，例如產銷會議的召開、評估差異與人員操作、倉庫實體安全措施、訂定作業標準、核對是否符合會計與內部控制制度及帳務差異等事項都是人工控制；從品質管制活動研究結果顯示，ERP系統無法符合品質檢驗的要求，須藉由自行開發的獨立程式，輔助生產線上的品質管制。 Since the Lehman Brothers announced the news of bankruptcy on September 15th, 2008, the global economic turn down suddenly. Management of enterprises cannot rely on a boom in the economy; they should use the vantage of the information technology, strengthen the enterprises themselves and also enhance the competitiveness. Screws industry integrates the ERP System and improves the processes, connects the eight-circulation, which control the internal, with production, sales, human resource, development, research and finance. It can provide the operators the latest useful information. It also can rationalize the processes, simplify the procedure, and update the information immediately. They create integrity of corporate management in order to cut down the reaction time of the market demand.In this research, it focuses on the operating activity of production cycle in the internal control system. In the daily transactions, the operating activity of production cycle should include the following policies and procedure: production plan, usage material list, authorized manufacture, production, quality control, finished product storage management, inventory management, production cost, sales cost and business accounting…etc. According to Taiwan Stock Exchange Corporation announces standard of public company internal control system, the questionnaire is designed with the necessary control point of internal control of manufacturing Industry, to audit case company’s internal method with ERP system regards to the function of key control point. In this research, the compared result of execute leave gathered through interview is list below.The execute leave of internal control method of production planning activity is 73%, and the execute leave of ERP system program is 56%; The execute leave of internal control method of usage material list is 100%, and the execute leave of ERP system program is 95%; The execute leave of internal control method of authorized manufacture activity is 100%, and the execute leave of ERP system program is 100%; The execute leave of internal control method of production activity is 93%, and the execute leave of ERP system program is 67%; The execute leave of internal control method of quality control activity is 100%, and the execute leave of ERP system program is 0%; The execute leave of internal control method of finished product storage activity is 81%, and the execute leave of ERP system program is 71%; The execute leave of internal control method of inventory management activity is 93%, and the execute leave of ERP system program is 88%; The execute leave of internal control method of production cost, sales cost and business accounting activity is 89%, and the execute leave of ERP system program is 84%。This research shows ERP system efficient operates internal control of production cycle activity in fastener industry. Although there are some parts need to be controlled by manpower in the internal control method and control point execution of EPR system program which the ERP system could not replace, such as operation of production meeting, judge the differences and worker operation, warehouse secure measures, makes standard operation procedure, checks the consistence with accounting, internal control system, and accounts …ect. Base on the result of quality control activity, ERP system is not able to meet quality inspection requirement. The independent program is created to assist quality control operation. |