The IFRS 8 Operating Segments under Industry 4.0: An Enterprise Group’s Activity-Based Standard Costing Production decision model

• Main Authors: LAN, SHU-HUI, 藍淑慧
• Other Authors: Wen-Hsien Tsai
• Format: Others
• Language: en_US
• Published: 2019
• Online Access: http://ndltd.ncl.edu.tw/handle/awv7fh

博士 === 國立中央大學 === 企業管理學系 === 107 === This study creates a smart operating roadmap, which shows the entire process of a strategic business plan, including: function, methods, and tools, links IFRS 8 to ABSC, and integrates ERP, MES systems, and future Industry 4.0 environments. The International Financial Reporting Standards (IFRS) are a global accounting framework that provides high-quality global accounting standards and governance principles for all companies. Using the ABSC production decision model can support the Chief Operating Decision Maker (CODM) in planning Product-Business unit (Product-BU) organization, which complies with the definition of the IFRS8 Operating Segments. The case study of the Steel Group uses the organizational design of the ERP system to achieve the systematization of Reportable Segments financial statements. In this process, the mathematical programing methods and ABSC constraints can obtain the optimal solutions for sales, costs, and profits. Finally, the systematic financial statements include smart data, sales forecasts, and mathematical programing cost methods, which follow IFRS 8 and the ABSC Production decision model.