我國自2013 年全面採用國際會計準則（International Financial Reporting Standard, IFRS）編製財務報告，為使中小企業產業具有與國際金融競爭力，適應國際基金融環境，建構以IFRS 為基礎之報價與資源管理決策系統，導入IFRS 將有助於國內組織之金融作業於國際金融體系接軌，主要應用決策支援系統概念建置本資訊系統，主要目的為協助中小企業管理人，使用IFRS 為基礎的資源管理系統，對於物料、產品及設備進行詳細控管，協助公司用戶掌控生產相關的資源配置；此外，在較完整的資源管理下，可對一般訂單與特殊訂單進行自動報價建議，確保用戶在能獲利的狀況下，更能提供較具競爭力的報價內容。 Since 2013, full adoption of International Financial Reporting Standard (IFRS) for financial reporting, to enable small and medium enterprises (SMEs) have with the international financial competitiveness and to adapt the international financial environment based construct to IFRS-based pricing and resource management decision system. The import of IFRS will help domestic organizations financial operating to be integrated with international financial system. In addition, the proposed decision support system mainly for the purpose of assisting SMEs managers to adopt IFRS-based pricing and resources management system and monitor the materials,products and equipment. The goal is to conduct a detailed monitoring and help corporate users to control production-related allocation of resources. Afterward, a more complete resource management, it can be the general orders and special orders automatically offer recommendations to ensure that users are able to gain the benefits. Therefore, the purpose of this research is to develop an IFRS-based pricing and resource management to support SMEs operations.
