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題 名 | 從會計資訊之決策有用性分析電腦軟體成本之會計架構=The Analysis of the Integrating Framework for the Costs of Computer Software Under the Useful Information in Decision Making |
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作 者 | 李合龍; | 書刊名 | 高雄科學技術學院學報 |
卷 期 | 28 1998.12[民87.12] |
頁 次 | 頁327-352 |
分類號 | 495.71 |
關鍵詞 | 有用性; 攸關性; 可靠性; 現值折舊法; 技術可行性; 電腦軟體成本; Decision usefulness; Relevance; Reliability; Present value depreciation method; Technological feasibility; Computer software cost; |
語 文 | 中文(Chinese) |
中文摘要 | FASB認為企業應提供一有用的會計資訊以協助投資人與債權人評估其投資與授信 之現金流量 (財務會計觀念公報第一號 )。 而欲提供有用的資訊,FASB 認為財務報表應具 有下列的特點 (功能 ): 1. 提供投資報酬率 2. 揭露可能的風險 3. 提供企業財務彈性的 大小 4. 流動性 5. 營業能力。因此,如何在保持資訊的可靠性下,又能大幅提高其攸關性 ,則是目前及往後會計資訊的重要課題了。基於上述的要求本文在處理電腦軟體成本時,建 議所有在達到技術可行性前的電腦軟體開發成本均加以資本化,不論此軟體成本是否供自用 或準備供出租或出售,且俟其開始產生收益時才加以攤銷。此一處理方式的優點是可以統一 實務上分歧的作法, 亦沒可避免管理當局對損益的操縱。 Lev, Baruch and Sougiannis, Theodore、Amir, Eli and Lev, Baruch 等人的實證亦直接或間接地認為應將 R&D 資本化 ,如此才可以提供投資人一具攸關價值的資訊,並正確的衡量一企業的價值。至於攤銷的方 式本文則建議採現值折舊法。此法雖偏離了一般公認會計原則,但因其兼顧了資訊的可靠性 與攸關性,故可提供與現金流量較有關的資訊給投資人與債權人。由本文的分析可知,在遞 減的收益型態時, 不管是採現值折舊法或是 #86 公報之攤銷法,所得出之軟體成本攤銷費 用均能與軟體產生之收益相配合,且是呈直線的線性關係,亦即,無法從上述之分析證明假 說一、二的成立。因此,其所提供的會計資訊均能切確地反映經營的損益。但是,在遞增的 收益型態下,卻只有現值折舊法仍能產生高度的收益與費用配合關係, 而 #86 公報的攤銷 方式則無此結果。亦即,本文之假說一、二是可以成立的。再則,爭從企業內部的管理決策 來看,則現值折舊法卻更能提供較佳的管理決策。因此,假說四是能成立的,故本文仍建議 採現值折舊法來攤銷電腦軟體成本。 |
英文摘要 | The FASB observed that financial reporting should provide information that is useful to external users in assessing the amounts, timing and uncertainty of prospective cash receipts. The FASB has identified five types of information as being useful in meeting this specific objective. The five types of useful information are: 1.return on investment 2.risk 3.financial flexibility 4.liquidity 5.operating capability. After all, the record of transactions must be according to the accounting standards are not timely, it will give enterprises so much trouble in doing with accounting tran sactions. Because of this consideration, in this study, we suggest that under the following conditionall computer software costs incurred by enterprise should be capitalized, no matter software; will be resale, leased or used internally. The only condition is that these software costs shouldhave future benefits. In this study, if the revenue style is decreasing, then, we can get the same amortizationexpenses under the Present Value Depreciation method and Statement No.#86. So, theAssumption 1 and 2 can not be viewed truly. But the Assumption 4 is true, thus, this studysuggest that the Present Value Depreciation method can be used. In the other case, if therevenue style is increasing, the conclusions are not the same as the above. Only the PresentValue Depreciation method can produce the requirements of the Assumption 4. |
本系統中英文摘要資訊取自各篇刊載內容。