碩士 / 國防管理學院 / 國防財務資源研究所 / 92 / Abstract
The major government mission includes utilizing the national resources, developing economy and guarding national security so that it can optimize the efficiency of limited resources and enhance its global competition to face future challenges. National security system is one segment of government organization. To strengthen both national security and economic growth, ROC government has tried to downsize the military staff and upgrade military facilities. The aim of this study is to integrate military internal warship processes horizontally and vertically.
The maintenances unit of national army is aggressively seeking ways and paths to utilize resources. Leveraging the inherent interoperability of Internet was www technologies, they enable cooperative processing and enhance repairing/maintenance efficiency through supporting of information technology and modern military equipments. Most military units, under the consideration of business necessity and confidentiality of national military information, develop their own heterogeneous information systems. The heterogeneous systems have hard time to share the information with each other and became information isolated between legacy systems. As a result, there are negative influences over the efficiency and performance of organizational function. The purposes of this research are to propose a conceptual infrastructure of accounting information system integration on unit of Vessels maintenance, and an information system cored by budget/cost management accounting. The latter can timely enhance the efficiency of budgeting and other financial related information. Futhermore, the modified information system integration can provide timely reference for decision-making regarding to investment and maintenance policies and also serve as an objective reference standard for performance appraisals of each unit. It can utilize limited financial/ non-financial resources, fulfill all kinds of maintaining missions, maintain the military equipments in good conditions, secure national military capacity, and protect the results of economic and political achievements of people.
In this paper, we propose an Accounting Information Systems of military maintenance units with Web Service technologies and discuss the use of XML, XBRL, UML, VB.NET for facilitating electronic exchange of standard military maintenance document between different army units. The design accounting information system can lower the obstacles of information sharing, well control the purchasing processing and maintaining progress of construction projects, share the information, minimize mistakes and workloads of human operation, improve repeating usage of information and timeliness. While the mistake ratio of human operation is minimized, it could further increase the accuracy and objectivity of information provided; and be able to assist cost- collecting and performance appraisals in the future. Eventually, it is expected to support the decision making function of budgeting and accounting.
| Identifer | oai:union.ndltd.org:TW/092NDMC1688013 |
| Date | January 2004 |
| Creators | GUO MING-CHYUAN, 郭明泉 |
| Contributors | Fengyi Lin, Jinn-yang Uang, 林鳳儀, 汪進揚 |
| Source Sets | National Digital Library of Theses and Dissertations in Taiwan |
| Language | zh-TW |
| Detected Language | English |
| Type | 學位論文 ; thesis |
| Format | 66 |
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