| Summary: | 碩士 === 國立交通大學 === 管理學院碩士在職專班資訊管理組 === 97 === In fast-changing environments, organizations are forced to face with turbulent and highly competitive situations. The future trend of a company could be forecasted from the company's financial statements. Business decision-makers mainly use the financial statements to obtain relevant information in order to make decisions on the future operations and directions of enterprises. Therefore the accuracy of financial statements has become the key to make better judgments for decision makers.
To achieve the objective of calculating the production costs precisely in the semiconductor industry, this research proposes to apply the Expert Knowledge / Case-Based Reasoning approaches to analyze the forecast costs, and try to compare with similar product costs to decide the forecast cost of new product. This research would be helpful to increase the efficiency of IT systems and reduce manual modifications of production costs. In addition, the proposed approach provides reliable accounting statements for organizations, so that they can have a more precise profit analysis. High-level business decision makers can thus make timely and accurate decisions.
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