工場自動化가 原價會計시스템에 미치는 影響 = The Impact of Factroy Automation on Cost Accounting System

다국어 초록 (Multilingual Abstract)

In recent, many manufacturing companies take interest in a new management technigues about increasing productivity, improving quality, reducing costs, in order that they may cope with environment changes as like consumer need's variety, wage increase, acute competition in foreign market, etc., and ensure continuous growth and competitive superiority over others.
In new management technigues, most visible technigue is adopting Factory Automation (FA) to their objectives.
This FA affects many parts of companies in tangible and intangible aside, especially it has a direct influence on cost accounting system.
Therefore, this study considered the importance of investment in adopting FA, changes in cost accounting system-reduction of direct cost, the relative increase of manufacturing overhead cost, and so no-by automation.
Also, this study investigated that the changes would affect the utility of cost accounting system for accurate costing, efficient cost management.

목차 (Table of Contents)

• Ⅰ. 序言
• Ⅱ. 工場自動化의 意義와 內容
• 1. 工場自動化의 意義
• 2. CAD/CAM
• 3. CIM
• 4. FA와 FMS
• Ⅲ. 工場自動化와 原價會計시스템
• 1. 製品原價構成의 變化
• 2. 原價會計시스템의 再構築
• 3. 統製를 위한 成果側定上의 變化
• Ⅳ. 結言
• 參考文獻