基于软构件的作业成本管理系统的研究和实现
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摘要
随着市场竞争的日趋激烈,有效降低产品成本成为生产企业的关注的焦点,因此成本管理系统的建设已成为近几年国内生产型企业研究和开发的热点。在我国,作业成本管理并未得到有效的应用,企业仍停留在标准成本管理的模式中,无法对生产成本进行有效管理和控制,无法应用目标成本来降低成本。有效的成本管理已成为制约生产型企业发展的重要瓶颈。生产型企业的成本管理面临着一场重大的改革,企业应摒弃传统落后的标准成本管理模式,采纳全新的作业成本管理模式,及时和准确地掌握作业成本,利用目标成本对生产的各个部门和工段进行损益管理,有效地降低成本。作业成本管理系统软件将为这场变革提供强有力的保证。
本课题主要研究基于软构件的软件开发方法在作业成本管理系统中的应用,旨在对作业成本管理系统在软件可重用性、可扩展性以及切合MIS系统开发特点等方面有所贡献。
本文首先对MIS系统的结构进行了分析,提出了MIS系统的软构件开发模型。根据软构件开发模型,采用PowerBuilder构件了整个构件库:表单处理构件、表单查询统计构件、报表构件和系统控制构件。在表单构件的设计和实现过程中,创新性地提出了表单构件的层次构造方法,把表单处理构件和表单查询统计构件有效地统一起来,更利于构件的管理和构件的抽取。
在对企业成本管理模式分析之后,研究了标准成本管理、目标成本管理和作业成本管理三种模式集成的可行性,给出了改进的作业成本管理系统原理图,并采用软构件技术设计并实现了一个作业成本管理系统(COMPASS)。该系统的目标是实现稳定的、高性能的、灵活的企业级管理系统,能够对企业内部部门进行有效成本管理,完成有效降低产品成本的企业运营需要。本文对COMPASS系统的表示层、业务逻辑层和数据持久层进行了深入的讨论,详细论述了如何优化系统结构、构建具有高效率、高可靠性的作业成本管理系统。此外,本文还针对作业成本管理系统中的难点,给出了改进的成本累积计算算法实现,实现了成本累积计算处理的高效化。
本文最后对COMPASS系统功能进行了测试,在测试的基础上,验证了成本累积计算算法的高效性,并对软构件以及作业成本管理系统的发展给出了积极的展望。
Along with the intense market competition, the enterprises begin to focus their attention on reducing production cost and development of cost management system. In our country, the activity-based cost (ABC) is given little attention. The enterprise's cost management is still standard cost management, which is unable to carry on the effective management and control the production cost, and also become a bottleneck of enterprises' development. Cost management confronts the vital question of innovation to apply an ABC management system, which can grasp the product cost, carry on the profit and loss management on department and adopt cost reduction activity.
This research mainly talks about the application of component development method in ABC system, with the purpose of making contribution to the reusability and expansibility of software system.
This article first analysis to the MIS structure and propose the MIS development model based on component. According to this model, component library for MIS with PowerBuilder can be created, including form processing component, form query component, report component and system control component. In the process of form component design and development, the innovation is that it proposes the form component level structure method and effectively unifies the form processing component and the form query component.
After analyzing three kinds of cost management patterns, which are standard cost management, target cost management and ABC management, this article studies integration the feasibility of these patterns, gives out a improvement of ABC management system conceptual design and realization of COMPASS based on soft component technical. The target of the system is to realize a stable, high performance and flexible management system. It can effectively administrate the enterprise's interior department and reduce the product cost. This article discusses the detail of presentation layer, business logic layer and data persistence layer to construct the system, and shows how to optimize the system structure and how to construct a COMPASS system which is highly efficient reliable. Besides this, this article especially expatiates an improvement cost rolling calculation algorithm and its realization.
Finally, this article tests the system's function and performance. Based on the tests, it analyses the advantages and the shortcomings of the system, validates the superiority of cost rolling calculation algorithm, and shows a positive future of the system's development with soft components.
本课题主要研究基于软构件的软件开发方法在作业成本管理系统中的应用,旨在对作业成本管理系统在软件可重用性、可扩展性以及切合MIS系统开发特点等方面有所贡献。
本文首先对MIS系统的结构进行了分析,提出了MIS系统的软构件开发模型。根据软构件开发模型,采用PowerBuilder构件了整个构件库:表单处理构件、表单查询统计构件、报表构件和系统控制构件。在表单构件的设计和实现过程中,创新性地提出了表单构件的层次构造方法,把表单处理构件和表单查询统计构件有效地统一起来,更利于构件的管理和构件的抽取。
在对企业成本管理模式分析之后,研究了标准成本管理、目标成本管理和作业成本管理三种模式集成的可行性,给出了改进的作业成本管理系统原理图,并采用软构件技术设计并实现了一个作业成本管理系统(COMPASS)。该系统的目标是实现稳定的、高性能的、灵活的企业级管理系统,能够对企业内部部门进行有效成本管理,完成有效降低产品成本的企业运营需要。本文对COMPASS系统的表示层、业务逻辑层和数据持久层进行了深入的讨论,详细论述了如何优化系统结构、构建具有高效率、高可靠性的作业成本管理系统。此外,本文还针对作业成本管理系统中的难点,给出了改进的成本累积计算算法实现,实现了成本累积计算处理的高效化。
本文最后对COMPASS系统功能进行了测试,在测试的基础上,验证了成本累积计算算法的高效性,并对软构件以及作业成本管理系统的发展给出了积极的展望。
Along with the intense market competition, the enterprises begin to focus their attention on reducing production cost and development of cost management system. In our country, the activity-based cost (ABC) is given little attention. The enterprise's cost management is still standard cost management, which is unable to carry on the effective management and control the production cost, and also become a bottleneck of enterprises' development. Cost management confronts the vital question of innovation to apply an ABC management system, which can grasp the product cost, carry on the profit and loss management on department and adopt cost reduction activity.
This research mainly talks about the application of component development method in ABC system, with the purpose of making contribution to the reusability and expansibility of software system.
This article first analysis to the MIS structure and propose the MIS development model based on component. According to this model, component library for MIS with PowerBuilder can be created, including form processing component, form query component, report component and system control component. In the process of form component design and development, the innovation is that it proposes the form component level structure method and effectively unifies the form processing component and the form query component.
After analyzing three kinds of cost management patterns, which are standard cost management, target cost management and ABC management, this article studies integration the feasibility of these patterns, gives out a improvement of ABC management system conceptual design and realization of COMPASS based on soft component technical. The target of the system is to realize a stable, high performance and flexible management system. It can effectively administrate the enterprise's interior department and reduce the product cost. This article discusses the detail of presentation layer, business logic layer and data persistence layer to construct the system, and shows how to optimize the system structure and how to construct a COMPASS system which is highly efficient reliable. Besides this, this article especially expatiates an improvement cost rolling calculation algorithm and its realization.
Finally, this article tests the system's function and performance. Based on the tests, it analyses the advantages and the shortcomings of the system, validates the superiority of cost rolling calculation algorithm, and shows a positive future of the system's development with soft components.
引文
[1]胡春之.论现代企业的成本管理[J].会计研究,1995,9:46-47.
[2]王平心.作业成本计算理论与应用研究[M].东北财经大学出版社,2001
[3]Bill Cotton.Activity-Based Costing:Not as "Easy as ABC".Chartered Accountants Journal of New Zealand[J],May 2002:63-65.
[4]胡奕明.ABC和ABM在我国企业的自发形成与发展[J].会计研究,2001,3:32-34.
[5]李庆恒.作业成本法在我国应用的探讨[J].财会月刊,2001,6:8-9.
[6]冯巧根.国外流行的三种成本管理方法[J].黑龙江财专学报,1999,2:12-13.
[7]赵立三,王月.关于成本动因问题的理论探讨[J].会计研究,1998,6:63-64.
[8]周为利.浅谈作业成本法与标准成本法的结合[J].财会月刊,2002,2:22-24.
[9]王平心,于洪涛,张枫.作业成本法的产生及其新发展[J].西安交通大学学报(社会科学版),2001,3:38-40.
[10]李秉祥.作业成本计算模型的研究[J].西安理工大学学报,1999,3(15):26-28.
[11]王平心.作业成本计算理论与应用研究[M].东北财经大学出版社,2001
[12]胡国强,贾剑锋,李淑花.作业成本制对传统成本管理会计的影响[J].四川会计,2001,6:30-31.
[13]吉国力,龚达新,徐汉辉.MRP中物料清单树型结构的分析与实现[J].厦门大学学报(自然科学版),2000,5:12-14.
[14]张学宏,武韬,胡林平.BOM的产品层次结构自动生成算法[J].航空计算技术,1998,9:50-53.
[15]Brown Barn.Enterprise-scale CBD:building complex computer systems from components[M].IEEE Computer Society Press,1999:291-293.
[16]李良俊,徐然.软件复用技术的理论与应用[J].鞍山师范学院学报,2003,5:63-64.
[17]Katharine Whititehead.基于组件开发[M].人民邮电出版社,2003
[18]Alan W.Brown.大规模基于构件的软件开发[M].机械工业出版社,2003
[19]王清华.软件复用在软件开发中的应用[J].软件技术,2002,15(9):31-34.
[20]杨芙清,王千祥,梅宏等.基于软件复用的软件生产技术[J].中国科学,2001,4:83-85.
[21]M.Elizabeth C.Hull,Peter N.Nicholl,Philip Houston,Niall Rooney.Towards a visual approach for component-based software development[J].Software-Concepts&Tools,2000,19:135-137.
[22]袁兆山.基于软构件重用开发MIS系统方法论[J].合肥工业大学学报,2000,23:32-35.
[23]Aoyama M.New Age of Software Development:How Component-based Software Engineering Changes the Way of Software Development.In Proc.of International Workshop on Component Based Engineering[M],1998:85-88
[24]P.A.VHalI.Architecture-driven component reuse[J].Information and Software Technology,1999,41:47-50.
[25]杨芙清,梅洪,李克勤.软件复用与软件构件技术[J].电子学报,1999,10:54-55.
[26]李相枢.MIS系统的组成和构件模型[J].计算机工程与应用,1999,5(35):10-12.
[27]崔巍.PowerBuilder面向对象开发教程[M].高等教育出版社,2002
[28]朱江,彭容修.在PB环境利用面向对象技术改善软件复用性[J].计算机系统应用,2002,12(3):32-34.
[29]杨昭主.PowerBuilder9.0数据窗口技术[M].中国水利水电出版社,2004
[30]刘红岩,王梅君等.Power Builder基础类库技术详解[M].电子工业出版社,2000
[31]蔡毅.PowerBuilder9基础开发篇[M].清华大学出版社,2003
[32]罗彬,刘独玉.PowerBuilder中控件TreeView和ListView的编程与应用[J].郑州轻工业学院学报(自然科学版),2001,16:32-34.
[33]柯建勋,张涛邵亮.PowerBuilder 9.0进阶开发篇[M].清华大学出版社,2003
[34]刘疆,周波.关于作业成本法在我国的应用环境分析[J].上海会计,2001,2:17-19.
[35]季彩红,唐光容,杨士元.PB环境下Sybase数据库访问的并发控制[J].计算机工程,2001,7(5):26-28.
[36]徐人凤.SYBASE数据库实例教程[M].西安电子科技大学出版社,2001
[37]陈文武,万定生.PowerBuilder中数据管道及其应用[J].电脑开发与应用,2001,5(10):65-67.
[38]茹建斌,姚耀文,缪炯烨.PowerBuilder应用的性能调整与优化策略[J].计 算机应用研究,2001,3(18):23-35.
[39]陈亚峰等.PB用户对象在开发分布式应用程序中的应用[J].计算机应用研究,2001,6(5):19-21.
[40]R.兰金斯等著.Sybase SQL Server 11参考大全[M].西蒙与舒斯特国际出版公司,1998
[41]郑谦益,居悌.Sybase SQL Server性能优化技术及应用研究[J].微机发展,2003,13:42-45.
[42]刘独玉,罗彬.PowerBuilder/Sybase模式下的数据完整性和并发控制[J].浙江工程学院学报,2001,2:38-39.
[43]郭云怡,张永林.管理信息系统的数据完整性约束及其实现方法[J].计算机应用研究,2001,5(6):32-34.
[44]刘建华,曹云鹏.Sybase数据库中触发器的应用[J].福建电脑,2004,11:22-24.
[45]曹耀辉.SQL Server存储过程在系统开发中的应用[J].计算机应用,2005,6(20):12-14.
[46]熊忠阳,李加,张玉芳.SYBASE大型数据库性能优化方法[J].重庆大学学报,2003,26:34-36.
[47]崔杜武.PowerBuilder9.0基础应用与系统开发[M].电子工业出版社,2003
[48]郭力平,袁宁,高雪.数据库技术与应用.SQL Server 2000篇[M].人民邮电出版社,2004.
[49]朱爱民,柯建勋.PowerBuilder 9.0与系统开发[M].中国电力出版社,2003.
[2]王平心.作业成本计算理论与应用研究[M].东北财经大学出版社,2001
[3]Bill Cotton.Activity-Based Costing:Not as "Easy as ABC".Chartered Accountants Journal of New Zealand[J],May 2002:63-65.
[4]胡奕明.ABC和ABM在我国企业的自发形成与发展[J].会计研究,2001,3:32-34.
[5]李庆恒.作业成本法在我国应用的探讨[J].财会月刊,2001,6:8-9.
[6]冯巧根.国外流行的三种成本管理方法[J].黑龙江财专学报,1999,2:12-13.
[7]赵立三,王月.关于成本动因问题的理论探讨[J].会计研究,1998,6:63-64.
[8]周为利.浅谈作业成本法与标准成本法的结合[J].财会月刊,2002,2:22-24.
[9]王平心,于洪涛,张枫.作业成本法的产生及其新发展[J].西安交通大学学报(社会科学版),2001,3:38-40.
[10]李秉祥.作业成本计算模型的研究[J].西安理工大学学报,1999,3(15):26-28.
[11]王平心.作业成本计算理论与应用研究[M].东北财经大学出版社,2001
[12]胡国强,贾剑锋,李淑花.作业成本制对传统成本管理会计的影响[J].四川会计,2001,6:30-31.
[13]吉国力,龚达新,徐汉辉.MRP中物料清单树型结构的分析与实现[J].厦门大学学报(自然科学版),2000,5:12-14.
[14]张学宏,武韬,胡林平.BOM的产品层次结构自动生成算法[J].航空计算技术,1998,9:50-53.
[15]Brown Barn.Enterprise-scale CBD:building complex computer systems from components[M].IEEE Computer Society Press,1999:291-293.
[16]李良俊,徐然.软件复用技术的理论与应用[J].鞍山师范学院学报,2003,5:63-64.
[17]Katharine Whititehead.基于组件开发[M].人民邮电出版社,2003
[18]Alan W.Brown.大规模基于构件的软件开发[M].机械工业出版社,2003
[19]王清华.软件复用在软件开发中的应用[J].软件技术,2002,15(9):31-34.
[20]杨芙清,王千祥,梅宏等.基于软件复用的软件生产技术[J].中国科学,2001,4:83-85.
[21]M.Elizabeth C.Hull,Peter N.Nicholl,Philip Houston,Niall Rooney.Towards a visual approach for component-based software development[J].Software-Concepts&Tools,2000,19:135-137.
[22]袁兆山.基于软构件重用开发MIS系统方法论[J].合肥工业大学学报,2000,23:32-35.
[23]Aoyama M.New Age of Software Development:How Component-based Software Engineering Changes the Way of Software Development.In Proc.of International Workshop on Component Based Engineering[M],1998:85-88
[24]P.A.VHalI.Architecture-driven component reuse[J].Information and Software Technology,1999,41:47-50.
[25]杨芙清,梅洪,李克勤.软件复用与软件构件技术[J].电子学报,1999,10:54-55.
[26]李相枢.MIS系统的组成和构件模型[J].计算机工程与应用,1999,5(35):10-12.
[27]崔巍.PowerBuilder面向对象开发教程[M].高等教育出版社,2002
[28]朱江,彭容修.在PB环境利用面向对象技术改善软件复用性[J].计算机系统应用,2002,12(3):32-34.
[29]杨昭主.PowerBuilder9.0数据窗口技术[M].中国水利水电出版社,2004
[30]刘红岩,王梅君等.Power Builder基础类库技术详解[M].电子工业出版社,2000
[31]蔡毅.PowerBuilder9基础开发篇[M].清华大学出版社,2003
[32]罗彬,刘独玉.PowerBuilder中控件TreeView和ListView的编程与应用[J].郑州轻工业学院学报(自然科学版),2001,16:32-34.
[33]柯建勋,张涛邵亮.PowerBuilder 9.0进阶开发篇[M].清华大学出版社,2003
[34]刘疆,周波.关于作业成本法在我国的应用环境分析[J].上海会计,2001,2:17-19.
[35]季彩红,唐光容,杨士元.PB环境下Sybase数据库访问的并发控制[J].计算机工程,2001,7(5):26-28.
[36]徐人凤.SYBASE数据库实例教程[M].西安电子科技大学出版社,2001
[37]陈文武,万定生.PowerBuilder中数据管道及其应用[J].电脑开发与应用,2001,5(10):65-67.
[38]茹建斌,姚耀文,缪炯烨.PowerBuilder应用的性能调整与优化策略[J].计 算机应用研究,2001,3(18):23-35.
[39]陈亚峰等.PB用户对象在开发分布式应用程序中的应用[J].计算机应用研究,2001,6(5):19-21.
[40]R.兰金斯等著.Sybase SQL Server 11参考大全[M].西蒙与舒斯特国际出版公司,1998
[41]郑谦益,居悌.Sybase SQL Server性能优化技术及应用研究[J].微机发展,2003,13:42-45.
[42]刘独玉,罗彬.PowerBuilder/Sybase模式下的数据完整性和并发控制[J].浙江工程学院学报,2001,2:38-39.
[43]郭云怡,张永林.管理信息系统的数据完整性约束及其实现方法[J].计算机应用研究,2001,5(6):32-34.
[44]刘建华,曹云鹏.Sybase数据库中触发器的应用[J].福建电脑,2004,11:22-24.
[45]曹耀辉.SQL Server存储过程在系统开发中的应用[J].计算机应用,2005,6(20):12-14.
[46]熊忠阳,李加,张玉芳.SYBASE大型数据库性能优化方法[J].重庆大学学报,2003,26:34-36.
[47]崔杜武.PowerBuilder9.0基础应用与系统开发[M].电子工业出版社,2003
[48]郭力平,袁宁,高雪.数据库技术与应用.SQL Server 2000篇[M].人民邮电出版社,2004.
[49]朱爱民,柯建勋.PowerBuilder 9.0与系统开发[M].中国电力出版社,2003.