財務會計準則公報第十號「存貨之會計處理準則」修訂之探討

Abstract

本論文係以比較我國十號公報修訂前後條文之方式探討修訂重點，再以邏輯分析及假設數字說明之方式評估其對企業財務報表的影響程度，最後並闡釋修訂後十號公報之重要條文以供企業之實務參考。研究結果摘錄如下： 一、修訂重點主要包括： 1. 廢除後進先出法之存貨流動假設 2. 固定製造費用應按生產設備之正常產能分攤，且產能不利差異造成之少分攤金額只能全數認列為銷貨成本 3. 存貨評價宜採逐項比較法，只有當符合公報規定之條件時才得採分類比較法 二、對企業財務報表的影響程度： 因近年經濟景氣急轉直下，即便是十號公報不修訂，很多公司於今年及去年都不免要認列較以前年度更高之閒置產能損失及存貨跌價損失。因此，企業於九十七年底或九十八年初首次適用新修訂十號公報所需增加認列之損失金額相對較小。 三、企業因應修訂後十號公報之重要省思： 1. 減少固定成本，審慎評估生產設備之正常產能 及投資效益 2. 盡量降低庫存水準，即時發現並處理潛在呆滯存貨 3. 重視存貨間接成本分攤的允當性，供作擬定銷售策略之重要參考 4. 某些情況下，短期銷售決策只需考慮邊際貢獻

Accounting Standards No. ("SFAS") 10 before and after its revision that highlights key amendments. In addition, logical analysis and numerical assumptions are used to illustrate the impact of the revised provisions on the financial statements of business entities, then the revised provisions are expounded further to provide business entities some useful information for their practical reference. The main findings of this thesis can briefly present as follows: A. Key amendments of SFAS 10 1) The abolishment of last-in, first-out ("LIFO") inventory flow assumption method. 2) Requirements to allocate fixed production overheads based on the normal capacity of the production facilities, and to charge fixed unallocated overheads as a result of low production or idle plant to cost of sales. 3) Requirement to write down inventories to net realizable value item by item in each subsequent period, but the use of a group or category may be allowed if the criteria provided in SFAS 10 are met. B. Potential impact of the revised provisions on the financial statements Due to the current economic plunge, even if SFAS 10 were not revised, business entities are required to recognize higher losses on idle capacity and devaluation of inventories. Therefore, the additional losses to be recognized upon the initial adoption of the revised SFAS 10 by business entities at the end of 2008 or early 2009 might be relatively less significant. C. Some important suggestions to business entities related to the revision of SFAS 10 1) Reduce fixed production overheads, and put emphasis on evaluating normal capacity and investment return of production facilities. 2) Reduce inventory levels and take immediate action on identifying potential obsolete inventories on a timely basis. 3) Properly allocate the indirect cost of inventories to provide reliable reference for making sales strategy. 4) In some circumstances, consider marginal contribution only for short term sales strategy.