應用機器人流程自動化於會計-以臺灣某科技公司為例

Abstract

機器人流程自動化 (RPA)是會計領域中的一項新興科技，它能藉由為會計人員自動執行重複性、具有規則及量大的任務來提升營運效率及準確率。本研究採用個案研究法來探討臺灣某科技公司 (下稱K公司)之會計部門如何運用RPA來自動化驗收單核對流程。研究結果顯示流程自動化預期能為K公司每年節省60人天。此外，我們也探討了幾項導入RPA相關之議題，包含: 導入RPA前之評估量表、半結構化及非結構化資料處理、企業流程再造、導入RPA對會計人員之影響以及管理階層之支持。本研究期望協助學界及業界會計人員更全面性地了解RPA之趨勢和效益以及如何在數位轉型的時代下運用RPA來提升營運效率及效果。

Robotic process automation (RPA) is one of the emerging technologies in the field of accounting. It has been shown to increase operational efficiency and accuracy through automatically performing tasks that are repetitive, rule-based, and high-volume for accounting practitioners. This paper employs a case study methodology. We discuss how the accounting department of a technology company (hereafter K company) in Taiwan applies RPA to automate the acceptance mapping process. Results suggest that the automated process is expected to save 60 man-days for K company. We also explore several issues regarding the RPA implementation, including the pre-implementation bot evaluation framework, semi-structured and unstructured data handling, business process reengineering, the effect of RPA on accounting personnel, and management support. The study aims to provide both academics and accounting practitioners with a comprehensive understanding of the trend and benefits of RPA and how it can be leveraged to improve operation efficiency and effectiveness in the era of digital transformation.