廢棄物回收業成本系統電子化之研究

Abstract

企業資源規劃系統已成為現今企業經營與管理電子化必備的基礎系統。企業資源規劃系統面臨必須能隨時提供正確的資訊以供企業決策分析並符合內稽、內控的要求，將企業營運的各項活動及交易忠實的記錄下來，以支持公司營業規模的成長。 現有企業資源規劃系統大都依據標準成本制、分批成本制、分步成本制等學理，發展出: 標準成本系統、移動平均成本系統，以及月加權平均成本系統等，其思維邏輯皆遵循由原料、加工、組裝，而至成品之物流供應鏈順序，考量、設計。然而貴金屬回收的逆物流製程則相反，乃是從大量的電子廢棄物中溶解及精煉出金、銀、銅、鈀等貴重金屬，且即使每批相同類型廢棄物的進料，其貴重金屬之含量仍會有相當大的差異，無論採用標準成本系統或哪一種平均成本系統，均無法忠實記錄每批進料的成本差異，也就無法滿足業者對經營與管理盈虧分析的需求。 本論文的研究目的，乃依據電子廢棄物回收的逆物流特性，設計及開發出一套適用的成本會計及分析系統 -- 料號批成本系統，並能與進銷存及財會系統結合成較為完整的 ERP 系統，以供貴金屬回收業者使用。本料號批成本系統也可適用於須利用料號批為成本分析基礎之製造業者使用。

Enterprise Resource Planning(ERP) system has been used as the infrastructure of enterprise management. An ERP system must provide correct information at any time for a company to make decisions following the inner control and audit system. Almost all existing ERP systems follow academic theories, such as standard cost system, job order cost system and process cost system, etc. and develop their own cost accounting system, such as, standard cost system, move average cost system, the monthly average cost system, etc. These known cost accounting system can be well applied in ordinary supply chain system. However, for the reverse manufacturing process of precious metal recycle chain, because there is quite a big difference of the ratio of precious metal among every lots of electronic wastes, no standard cost accounting system can be accepted by the partners in a precious metal recycle chain. The purpose of this thesis is to design and develop a costing system for the partners in the electronic wastes recycle chain, based on the gain/loss computation characteristics of the precious metal recycle industry. An item lot-based costing system was developed that can also be integrated with the existing ERP systems of the partners in an electronic wastes recycle chain. The developed item lot-based costing system also can be applied to the companies that have to analyze the cost of goods by lot.