因應財務合併之資訊系統架構設計、合併報表工具選擇與其效益分析：以製造業為例

Abstract

台灣是出口導向的經濟體，許多的製造業靠著苦幹實幹的精神，逐漸發展成為跨國性的企業，組織架構趨於複雜，而各企業的資訊架構也各自不同。財務合併流程是企業至為重要的流程之一，卻仍有許多企業依賴人工以Excel編製報表，或仰賴會計師的幫忙代編，較無法及時掌握企業的財務數字，對企業管理上確有許多可以改善的機會。 在過去幾年政府推行IFRSs會計準則轉換的期間，企業多有評估在轉換期間是否進行資訊架構的改變以改善財務合併流程之效率。再加上合併報表成為企業主要的管理報表，導入合併報表系統成為許多企業考量的選項之一。但是資訊軟體廠商各自推行不同的產品，企業的資訊架構又各自不同。企業要導入合併報表系統，應考量現有資訊架構下如何去因應，而導入的效益又為何？ 本論文以兩個案例公司（簡稱A公司、B公司）在過去幾年思考因應財務合併之系統架構與效益分析時的經驗，進行研究與討論。兩家企業均為跨國性製造業，全球合併個體20家以上，而各自的組織架構與資訊架構各自不同，在思考因應財務合併的想法也各有異同。本論文將各案例的實際轉換過程的決策邏輯整理後，歸納出資訊架構應考量之因素與各自選擇的效益分析，供其他企業或相關有興趣之研究人員參考。 綜合考量之下，企業應評估現有之資訊架構在因應財務合併時之困難點，針對合適的選擇方案，考量導入後之資訊架構會有何改變，與其可帶來之效益。評估企業本身是否有足夠的資源投資此架構變更，獲取架構性之效益使財務合併作業的進行更加有效率，讓企業時時掌握正確的財務數字以輔助企業制訂相關的決策與行動方案。

Taiwan’s economy is export-oriented and many manufacturing companies work very hard and eventually become global companies. Their company organizations become more and more complex and each of them has different IT architectures. Even though the financial consolidation process is very critical, many of these companies prepare the financial reports by manually processing Excel spreadsheets, or asking their accounting firm to prepare for them. As such, these companies cannot timely manage their financial indices and there is much room for improving their business processes. In the past few years, Taiwan government pushed companies to apply IFRSs accounting principles. During this transformation period, many companies considered to improve their financial consolidation process by changing their current IT architecture. One of the main reasons is that financial consolidation report becomes the most important management report. So, many companies wish to implement a financial consolidation report system. Given that there are a few choices offered by different IT vendors and every company has each own IT architecture. If a company wishes to implement a financial consolidation report system, what factors should they consider and what benefits can they get? This thesis uses two real case studies (company A and company B) in which they actually implement financial consolidation report system in the past years, to study and discuss their consideration and the benefits obtain. This two companies are both global companies and each of them has more than 20 entities. They have different business architecture and IT architecture, that cause them to have different considerations about how they would change their IT architecture and what benefits they would wish to receive. This thesis goes through their decision processes, generalizes the factors that should be considered by others that are interested in this area. Under comprehensive consideration, companies should think of what are the most difficult barriers when they wish to prepare a financial report in their current IT environment. Among the choices they have, what will be changed if the system has been implemented and what are the benefits. If the company has enough resources to choose the better solution, why not invest in this solution to enjoy the benefits and make the financial consolidation process more efficient. Then, the companies can timely manage their financial index to support making their business decisions and action plans.