| 摘要: | 隨著全 球經濟的國際化與自由化，企業面對產品生命週期的縮短及產品多樣化趨勢影響，管理者不僅必須掌握企業的營運狀況與所有資源，還需整合所有資源，即時調整的企業資源運用策略。在大型的企業資源規劃(Enterprise Resources Planning, ERP)系統具有最佳實務典範，在成本控制層面，透過企業資源規劃系統使得費用管理、產品成本與獲利能力的資訊正確性易於掌握，讓成本控制成為決策上之有力工具。因此，本研究之目的有以下幾點：
(1)透過實際個案，探討SAP ERP之成本控制模組的副模組，包括成本中心會計、內部訂單、工單成本、產品成本、實際成本與獲利能力分析，六個副模組在導入時遇到的難題與解決方式。(2)探討成本控制每個副模組導入後所帶來的效益。(3)藉由本研究得知導入企業資源規劃的成本控制模組之關鍵成功因素。
本研究提供了一個實際個案，透過親自參與 SAP ERP成本控制模組導入，提供消費性電子產品製造業導入企業資源規劃時，在成本控制模組可能面臨的問題，針對各個問題提供實際可行的解決方法給予業界參考，期使 提供導入SAP ERP成本控制之建議。
;With the global economic liberalization and internationalization of and shortening product life cycles and product diversification, enterprises must not only understand all the resources and operating conditions inside and outside the enterprise, but also need to integrate all the resources, real-time adjustment of enterprise resources strategy, ERP system has the best practice model in the controlling, through the ERP system makes the cost management, production cost planning and profitability analysis of information correctness, and it will be easy to control, so that cost management has become a powerful tool for decision-making. Therefore, the purpose of this study is as follows:
(1) SAP ERP controlling module to expand the sub-module. Study of Cost Center Accounting, Internal Orders, Product Cost Planning, Cost Object Controlling, Actual Costing, Profitability Analysis, those sub-modules encountered program, and solutions in the Implementation Stages. (2) Study of the benefits of each sub-module after the implementation. (3) Key success factors of Controlling Implementation
This research provided an actual individual case through join SAP ERP controlling project in person. To provide problems encountered in Controlling Implementation in Consumer Electronics Field. Provide the feasible and practical solutions to each problem to give the industry reference, hope to provide recommendations in the SAP ERP Controlling Implementation |
