企业资源计划（ERP）成本中心会计模块分析设计
本站原创 论文中文摘要：成本中心会计是整个管理会计白勺基础,是管理会计白勺一项重要内容。成本是衡量各种制造资源消耗量白勺货币表达形式,是评价ERP 实施效益白勺尺度之一,也是说明企业技术和管理水平白勺主要指标。讲经济效益除了扩大有效产出外,必须加强对成本控制。系统白勺每一个环节都要考虑成本问题。不论是从事任何一项业务白勺管理人员还是表面上看似乎不介入管理工作白勺工程技术人员,都应该时刻从系统全局出发,同树立“质量意识”一样,把“成本意识”作为处理任何工作须臾不可忽略白勺出发点。成本中心会计包括管理会计所需要白勺基本主数据白勺定义,同时还可以为管理白勺目白勺编制各种作业和成本计划,分配计划成本,为各种成本对象之间结转计划成本数据;包括成本中心、业务处理白勺期间白勺和期末结帐白勺实际成本分配、重过帐、差异计算等内容。启明星ERP 产品成本中心会计模块是以符合J2EE 标准白勺应用服务器为开发平台,以EJB 技术为核心,以SWING 为主白勺软件产品。整个软件产品分为三层:表示逻辑层、业务逻辑层、数据存储层。其中表示逻辑层为应用程序客户端,即传统白勺肥客户端,主要是系统管理员界面、业务管理员界面。整个开发过程以UML/ROSE/RUP 为开发起点及过程指导。开发要搭建出一套底层架构,达到表示逻辑层可自由增减,自由组合;业务逻辑层可自由拼装,灵活应用白勺目白勺
Abstract（英文摘要）：www.328tibet.cn ERP is set up on the basis of information technology, utilizes theadvancements of modern enterprises to manage the thought, all integratedenterprise’s resource information, offer decision for enterprise, plan, controlthe omni-directional and systematized management platform assessed withthe business performance in an all-round way. The Cost Management is forenterprises’ examining mainly in ERP, manages and controls insideenterprises, offers the materials inside enterprises. The Cost CenterAccountant is a foundation of the Management Accounting. The cost weighsthe currency of different consumption of manufacture resources, expressesthe form, appraise ERP implement yardstick of benefit one of, and proveenterprise technology and major indicator of management level too. Say theeconomic benefits must strengthen and control the cost besides expandingand producing out effectively. This text is on summarizing and survey ERPand the principle of the cost center accountant among them, the foundationsof technology, using and present demand, he analyzed and designed theaccounting module of cost center of enterprises of manufacturing industry.The main components of the procedure are as follows, businesodeling, demand analysis, analysis and design, realize, test, dispose. Thereare products for each period in each period, make abundant preparations forthe next procedure too. In the course of development of the software, theprocedure is not carrying on the irreversible one downwards of the order, butone of or change taking the place of at some several stages at procedure whenbeing necessary, change taking the place of to a certain procedure too.Develop the course entirely and is divided into four stages: Initial stage,thinning stage, stage of constructing, tranerring stage. In this course of business modeling, the main task is business procedure,the institutional framework of the business, mechani of the business offinding out about users, the business research of realizing the software isclear, and on the basis of the thing that already existing business procedureand business are normal, improve unreasonable procedure and norm, make itsuited to more information. Pass the planning of the information resourcescorrectly. Main purpose that demand analysis to analyze the function andsituations of person involved that system should he, is it define to go on tosystem, is it analyze to go on to each with example, in software want functionthat realize make users satiied. Use the design philosophy of object-oriented in the course of designingand developing entirely. The module is on the basis of the modeling way ofUML, analyze and design the systematic model in detail. This text isanalyzing and studying the cost center accountant’s systematic structure andfunction level, detailed research every function level concrete to solveproblem and at the every foundation of function that offer, use and describedthe systematic demand and set up systematic ensemble architecture model onthis basis with use case diagram. In addition, he also discussed theinterface design principle of the accounting module of cost center andinterface way, provide the actual operation result. This text takes the costcenter accountant’s master data module as an example to explain in detailmainly. The master data of Cost Center Accountant define to serve for wholeaccounting for management, include four respects: Cost Element, Cost Center,Activity Type, Statistical Figure and its relevant data. In the ManagementAccounting, writing down any accounting business taking place should be inorder to belong to and collect checking with the cost element, its function isequivalent to the accounting item of a financial accountant. The definition ofthe Cost Element is subordinated to a certain span of Controlling Area. Costcenter is an organization in the span of Controlling Area, is a basicorganization of the Cost Accounting. The Cost center is the place where thecost happens can belong to and collect the cost according to cost center. TheActivity Type is the activity kind of confirming the quantity throughmeasuring, used for sorting out and measuring to the activity happened of theCost Center in the span of the Controlling Area. It is not the direct factor thatamount of utilization of resources caused, quantity of output of the activity,cost and income change to distribute the factor, but it can be as distributingthe activity, standard of sharing the cost. It used for group for type basic(such as Cost Element, Cost Center, Activity Type, Statistical Figure) go ondividing into groups. Use place of group a lot of, can come basic types todraw group according to basic group of type while using the basic type. Usethe sequence diagram to describe the realization of the use case, the classdiagram is described each of system and relation to come.The Cost Center Accounting module of ERP products regards accordingwith the application server of J2EE standard as the developing platform,regard EJB technology as the core, the software relying mainly on SWING.Module EJB is served and realized for the Conversation Bean without state,form three some Home interface, Local interface, service, the ConversationBean inherit from appointed interface and kind that frame wrap up separately.Because LocalEJB realizes our service, can only use on server (namely mustbe in one JVM). The whole software product is divided into three layers:expressional logic layer, business logic layer, layer of data. The developingcourse regard UML/ROSE/RUP as develop starting point and course to guideentirely. Should put up a ground floor to build up in development, it showsthe logic layer can be increased and decreased freely to reach, freedomassociation; The business logic layer can be assembled freely, the flexiblepurpose to use.He all tested during the course of developing differently in thesystems. Including such respects as integrality test of the database, functional
论文关键词： ERP；UML；EJB；面向对象；成本中心会计；成本要素；成本中心；作业类型；分配因子；成本控制范围；VSS；
Key words（英文摘要）：www.328tibet.cn ERP；UML；EJB；Object-oriented；Cost Center Accountant；Cost Element；Cost Center；Activity Type；Statistical Figure；Controlling Area；VSS；
Abstract（英文摘要）：www.328tibet.cn ERP is set up on the basis of information technology, utilizes theadvancements of modern enterprises to manage the thought, all integratedenterprise’s resource information, offer decision for enterprise, plan, controlthe omni-directional and systematized management platform assessed withthe business performance in an all-round way. The Cost Management is forenterprises’ examining mainly in ERP, manages and controls insideenterprises, offers the materials inside enterprises. The Cost CenterAccountant is a foundation of the Management Accounting. The cost weighsthe currency of different consumption of manufacture resources, expressesthe form, appraise ERP implement yardstick of benefit one of, and proveenterprise technology and major indicator of management level too. Say theeconomic benefits must strengthen and control the cost besides expandingand producing out effectively. This text is on summarizing and survey ERPand the principle of the cost center accountant among them, the foundationsof technology, using and present demand, he analyzed and designed theaccounting module of cost center of enterprises of manufacturing industry.The main components of the procedure are as follows, businesodeling, demand analysis, analysis and design, realize, test, dispose. Thereare products for each period in each period, make abundant preparations forthe next procedure too. In the course of development of the software, theprocedure is not carrying on the irreversible one downwards of the order, butone of or change taking the place of at some several stages at procedure whenbeing necessary, change taking the place of to a certain procedure too.Develop the course entirely and is divided into four stages: Initial stage,thinning stage, stage of constructing, tranerring stage. In this course of business modeling, the main task is business procedure,the institutional framework of the business, mechani of the business offinding out about users, the business research of realizing the software isclear, and on the basis of the thing that already existing business procedureand business are normal, improve unreasonable procedure and norm, make itsuited to more information. Pass the planning of the information resourcescorrectly. Main purpose that demand analysis to analyze the function andsituations of person involved that system should he, is it define to go on tosystem, is it analyze to go on to each with example, in software want functionthat realize make users satiied. Use the design philosophy of object-oriented in the course of designingand developing entirely. The module is on the basis of the modeling way ofUML, analyze and design the systematic model in detail. This text isanalyzing and studying the cost center accountant’s systematic structure andfunction level, detailed research every function level concrete to solveproblem and at the every foundation of function that offer, use and describedthe systematic demand and set up systematic ensemble architecture model onthis basis with use case diagram. In addition, he also discussed theinterface design principle of the accounting module of cost center andinterface way, provide the actual operation result. This text takes the costcenter accountant’s master data module as an example to explain in detailmainly. The master data of Cost Center Accountant define to serve for wholeaccounting for management, include four respects: Cost Element, Cost Center,Activity Type, Statistical Figure and its relevant data. In the ManagementAccounting, writing down any accounting business taking place should be inorder to belong to and collect checking with the cost element, its function isequivalent to the accounting item of a financial accountant. The definition ofthe Cost Element is subordinated to a certain span of Controlling Area. Costcenter is an organization in the span of Controlling Area, is a basicorganization of the Cost Accounting. The Cost center is the place where thecost happens can belong to and collect the cost according to cost center. TheActivity Type is the activity kind of confirming the quantity throughmeasuring, used for sorting out and measuring to the activity happened of theCost Center in the span of the Controlling Area. It is not the direct factor thatamount of utilization of resources caused, quantity of output of the activity,cost and income change to distribute the factor, but it can be as distributingthe activity, standard of sharing the cost. It used for group for type basic(such as Cost Element, Cost Center, Activity Type, Statistical Figure) go ondividing into groups. Use place of group a lot of, can come basic types todraw group according to basic group of type while using the basic type. Usethe sequence diagram to describe the realization of the use case, the classdiagram is described each of system and relation to come.The Cost Center Accounting module of ERP products regards accordingwith the application server of J2EE standard as the developing platform,regard EJB technology as the core, the software relying mainly on SWING.Module EJB is served and realized for the Conversation Bean without state,form three some Home interface, Local interface, service, the ConversationBean inherit from appointed interface and kind that frame wrap up separately.Because LocalEJB realizes our service, can only use on server (namely mustbe in one JVM). The whole software product is divided into three layers:expressional logic layer, business logic layer, layer of data. The developingcourse regard UML/ROSE/RUP as develop starting point and course to guideentirely. Should put up a ground floor to build up in development, it showsthe logic layer can be increased and decreased freely to reach, freedomassociation; The business logic layer can be assembled freely, the flexiblepurpose to use.He all tested during the course of developing differently in thesystems. Including such respects as integrality test of the database, functional
论文关键词： ERP；UML；EJB；面向对象；成本中心会计；成本要素；成本中心；作业类型；分配因子；成本控制范围；VSS；
Key words（英文摘要）：www.328tibet.cn ERP；UML；EJB；Object-oriented；Cost Center Accountant；Cost Element；Cost Center；Activity Type；Statistical Figure；Controlling Area；VSS；