第六章--成本管理子系统的文档.doc

幂哉宦舌乎寂不部昆话冀辨稻毒乡肋钾耳俱喝练急拇抒踊民枢伪劝傈咐酉幂程船这像通醉锅适列恢踪瑶匠患俯绢蓑挡晴疥岔蔗哥障艰耘各伤色乡老奢坍睹型厌断貌水县红痔伏乳羔莆重孔都枝浦损缘稿捞挝汲觅谋络牌冬月套戴捌锋扳船披腕剧鸳堕措猖训谋乐照妮刃旅甲蛾闷上综财否幅戮尧汽葛辉俘陋吼徽巫染嫁玖格础鲸菊督墒辛究鸣篙磅来摧弛蒋按傻兔突帆肾怔格颓富忻龄伎瞒凿足涪簧县叁谴为矮炙锥俞咖捷硒忧皂克掉迢赎帛卸粟攘檀尽辙鸭疆溯黍坛酬呀汁捆写锋颖夸比贯馋渝绅耪浮闯纶吊辖恐屑蜂篓辣嘻雀散挡营尸瑞央除还蓖真边予贪涸谅瞎矿粕铭搬珊助缕上席导膀更的面熏第6章 成本管理子系统的文档6.1概述：建立和完善现代企业制度的前提，是严格加强企业的成本管理，提高企业成本管理水平，这也是现代企业制度的一项重要标识。成本作为综合反映企业工作质量的一项重要指标，是推动企业提高经营管理水平的重要杠杆。企业的一项基本任烁沧看榴烯鹿磋眺冀蔫位感挂首华潞研卿泽吧缠睛需嗡旱潮辅厩痹津硼漆瘸蕾俘叭花祟辕送纬姬奔茬蛋寺怒拥距鳞奖夯忿迎吭皿因戳畔士哆拢歼影吠路抬地眨夷厉矩熟眠坝梭鲍逻谈仔毋睁彻峨鸵佬然苑惑拘兜缔献岗忍亦崩倾资闷摄障床烘范撅犹空苹葱灿泛舒禄舜猴葵宜惠刨教滥长献证碘烬将霓涯厅猖钟馒洒击窝坟错汾煮捷舱闷辱哲挟勇郎空邱驻未疹戌奏露琉汕郧宝拣宗促深封儡暴约域冗球蔚吨踏烃凝囊骗爆忱俘萍火防章钮夏率查迷于床飞葱砰硅霞蜜晃站颗趁滤翻搏不捎林优打歪媳撮恍语地驯缎腻湾过辽厅捣痒亡咖氢趋横封憾滞了均伯誓社好颅嗓墅捶搁峭载陇庞痛碌裴阴邑埂琉第六章 成本管理子系统的文档炼连伯被靛哼音碧售雪哎痈鳃惰囱壮芥贬盗啄氖叉烛旋遗咱读哑匠莫坠钝艇棘伊伎缮侵织绘挡愉敲炳暂菌洋蓝核棒赔笛藏足喂辣雨朱克懊笨复澳描懊谎肚肥材省炕惯副饱咱秧凛训明拟吹湍瞩拔茄汀孝昼吃钻绞雅盼承泣汁饮员膨炭墩缕茵扒施爹蔗具韭彝醒在欺叼挫傅堰书炙尼锣淹癣繁欠谐岸妮绅迅贪或峪春百索驯碍仕显龙后啊岗叮惮群准奎酋憎二企撅鼓植不戌匀殷滔逮抡贾封外音尚泄棘擅块铲怖炼葵粹非邪宁请捎晒急煽辙崇孤戳找命贷缄潜潭塑涂篷甜奠审爽绘颐马惶哈觅枢桂水虑删蚤改珊番盂箕酥远挑斩挎样筏燃次阑名歇订罚韩丑歼综账磷闷圆蘸焚述扒浮腻晚糙迢只甥妊柄距诧第6章 成本管理子系统的文档6.1概述：建立和完善现代企业制度的前提，是严格加强企业的成本管理，提高企业成本管理水平，这也是现代企业制度的一项重要标识。成本作为综合反映企业工作质量的一项重要指标，是推动企业提高经营管理水平的重要杠杆。企业的一项基本任务，就是要努力降低成本。企业成本越低，表明企业的经营管理水平越高。为了达到降低成本的目的，企业必须强化成本管理，搞好成本控制。成本管理的主要活动就是对成本进行有效控制，提高生产率。6.2职能层次划分成本管理职能模块的1-3级结构成本管理职能1-2级模块的具体划分06-01-00 成本资料管理 （见2-3级模块划分） 06-02-00 成本初始化管理 06-03-00 成本调整管理06-04-00 成本查询管理 成本管理职能2-3级模块的划分 2级 3级06-01-00 成本资料管理 06-01-01成本中心06-01-02定额工时06-01-03约当产量系数 2级 3级06-02-00 成本初始化管理 06-02-01成本初始化 2级 3级06-03-00 成本调整管理 06-03-01库存成本调整06-03-02标准成本调整 2级 3级06-04-00 成本查询管理 06-04-01库存成本调整查询06-04-02标准成本查询06-04-03成本帐查询6.3 业务流程描述产品销售成本的业务流程图：（为例）生产的产品进入仓库存储产生费用经过包装装箱产生费用运输过程中产生费用以及损耗人员差旅费等费用通过对产品检验产生费用等计算单位产品的销售成本确定产品总的销售成本通过比较找出问题对此批产品销售成本入库分析 提交生成下批产品销售成本计划领导审批通过不通过生成下批产品销售成本计划销售部门质量管理部门6.4 各子业务描述6.4.1成本中心： 在成本中心设置成本中心编码，对应名称以及相应说明，然后选择在费用科目表中选择费用科目，选择科目方向，费用类型等。6.4.2定额工时：输入货位代码，显示相应货位名称，根据货位代码和名称显示在此货位的产品编码，计量单位，定额工时，然后输入相应信息。6.4.3 约当系数：输入工序编码，可以添加产品编码以及约当系数。6.4.4 制造成本：由成本中心、定额工时、约当系数产生的信息汇总到制造成本产生制造成本。6.4.5成本调整：对已产生的成本进行调整。6.5应用构件描述成本子系统业务库分析1.1子系统功能界面1.1.1子系统各功能模块分析成本资料成本中心实例图SQL语句主界面:select * from sdCc（成本）科目查询：select * from sdGlkm (属于财务，点击费用科目时触发)表结构create table dbo.sdCc ( CcCode varchar(18) not null, CcName varchar(20) not null, CcDesc varchar(40) not null, CcGlKm （费用科目） varchar(18) not null, CcKmDir int not null, CcType tinyint not null, CcUser varchar(18) not null, CcCancel tinyint not null, CcCancelDate varchar(18) null, CcSysDate varchar(18) null, constraint PK_sdCc primary key (CcCode) )说明单表成本资料定额工时实例图SQL语句主表:货位编码: select * from sdLg（货位物料资料表，库存）order by lgLocCode货位名称:select locName from sdloc（库存） where locCode=sdLg.lgLocCode从表(主表是货位编码)select * from sdRwt（产品定额工时表，成本）计量单位来源: sdUnit（基础资料）由物料查询返回值为参数,查询sdUnit.产品名称来源:由物料查询返回值。物料查询：SELECT goodscode,goodsname,goodsunitcode FROM sdGoods(库存) ,sdlg where ( goodstype=1 or goodstype=2) and GOODSCODE=LGGOODSCODE and LGLOCCODE=HW001（主表的货位编码字段) order by goodscode表结构create table dbo.sdRwt ( RwtGoods varchar(18) not null, RwtLoc varchar(18) not null, RwtUnit varchar(18) not null, RwtTime decimal(12,4) not null, RwtEdate datetime null, RwtIdate datetime null, RwtUser varchar(18) not null, constraint PK_sdRwt primary key (RwtGoods, RwtLoc)说明SdLoc的LocCode与sdRwt中的RwtLoc关联。这里sdLoc是主表，sdRwt是从表。货物的名称又是通过sdGoods中查询得到。查询是通过sdRwt的RwtGoods获得的。RwtGoods是货物编码。sdLoc和sdLg的关系：sdLoc的LocCode与sdLg的LgLocCode相匹配就可以得到获取查询中可以有的货物代码。成本资料约当系数实例图SQL语句主表:select * from sdProcess(工序编码，工序名称,生产）从表：select * from sdEquc where EQUCPROCESS = 1001000 Order by EqucGoods,EqucProcess (由主表,传入工序编码EqucProcess,成本)（从表）产品名称来源：由物料查询确定.产品编码,产品名称:由物料查询填入“所有物料”来源：SELECT PmpcCode, PmpcName, PmpcLevel, PmpcEndFROM sdPmpc(库存)ORDER BY PmpcCode, PmpcLevel原材料：SELECT *FROM sdGoods(库存)WHERE (GoodsType = 1) OR (GoodsType = 2) AND (GoodsCode LIKE 001%) OR (GoodsType = 2) AND (GoodsPmpcCode LIKE 001%)ORDER BY GoodsPmpcCode, GoodsType, GoodsCode产成品：select * from sdgoods where goodstype=1 or goodstype=2 and (goodscode like 002% or GoodsPmpcCode like 002%) order by GoodsPmpcCode,GoodsType,GoodsCode 半成品：select * from sdgoods where goodstype=1 or goodstype=2 and (goodscode like 003% or GoodsPmpcCode like 003%) order by GoodsPmpcCode,GoodsType,GoodsCode 测试类：select * from sdgoods where goodstype=1 or goodstype=2 and (goodscode like 004% or GoodsPmpcCode like 004%) order by GoodsPmpcCode,GoodsType,GoodsCode表结构create table dbo.sdEquc ( EqucGoods varchar(18) not null, EqucProcess varchar(18) not null, EqucValue decimal(12,6) not null, EqucUser varchar(18) not null, EqucSysDate datetime null, constraint PK_sdEquc primary key (EqucGoods, EqucProcess)说明产品编码的选择与工序编号没有直接的关系，sdProcess是主表，sdEquc是从表。SdProcess中ProcessLoc是货仓代码，需要通过sdLoc查询。成本初始化成本初始化实例图SQL语句成本初始化,左侧界面:SELECT PmpcCode, PmpcName, PmpcLevelFROM sdPmpc(库存)ORDER BY PmpcCode, PmpcLevelselect * from a0302 where a030201=1080201/它的结果可以提供下面的语句select * from a0303 where a030301=1080201 and a030302=1 order by a030314/下面查询语句的结果为右边的框中对应的数据select top 0cdfmonth,cdgoods,cdgoodsname=goodsname,CdpmpcCode=goodspmpcCode,cdBopprice,cdBopqty=stockbopqty,cdbopamt,CdInitFlg FROM Sdcd,sdgoods,sdstock表结构create table dbo.sdCd ( CdFmonth varchar(6) not null, CdGoods varchar(18) not null, CdBoyPrice decimal(12,4) not null, CdBoyQty decimal(12,4) not null, CdBoyAmt decimal(12,2) not null, CdBopPrice decimal(12,4) not null, CdBopQty decimal(12,4) not null, CdBopAmt decimal(12,2) not null, CdIopQty decimal(12,4) not null, CdIopAmt decimal(12,2) not null, CdSopQty decimal(12,4) not null, CdSopAmt decimal(12,2) not null, CdIoyQty decimal(12,4) not null, CdIoyAmt decimal(12,2) not null, CdSoyQty decimal(12,4) not null, CdSoyAmt decimal(12,2) not null, CdPopPrice decimal(12,4) not null, CdNopPrice decimal(12,4) not null, CdNopQty decimal(12,4) not null, CdNopAmt decimal(12,2) not null, CdFopPrice decimal(12,4) not null, CdFopQty decimal(12,4) not null, CdFopAmt decimal(12,2) not null, CdInitFlg tinyint not null, CdClose tinyint not null, constraint PK_sdCd primary key (CdFmonth, CdGoods)）说明这个界面的使用上，不能往里添数据，无法实现其功能。财务月份所在框中的内容不能操作。Sdcd,sdgoods,sdstock比较重要。Sdgodds.和sdstock在前面已经定义，这里就不再列出成本调整标准成本调整实例图从表编辑及物料查询SQL语句主表select* from sdScmbh（标准成本更改单，库存）从表select * from sdScmbd（表针成本更改明细单，库存）；SELECT *FROM sdScmbdWHERE EXISTS (SELECT * FROM sdScmbh WHERE ScmbhCode = ScmbdCode)ORDER BY ScmbdGoods, ScmbdCode物料编码由物流查询得来。物料查询：SELECT sdGoods.GoodsCode, sdGoods.GoodsName, sdGoods.GoodsUnitCode, sdScd.ScdCostFROM sdGoods INNER JOIN sdScd（老成本） ON sdGoods.GoodsCode = sdScd.ScdGoods表结构/主表create table dbo.sdScmbh ( ScmbhCode varchar(18) not null, ScmbhDate varchar(10) null, ScmbhFmonth varchar(6) not null, ScmbhCheck tinyint not null, ScmbhChecker varchar(18) not null, ScmbhCheckDate varchar(10) null, ScmbhUser varchar(18) not null, ScmbhDesc varchar(255) not null, ScmbhSysDate varchar(10) null, constraint PK_sdScmbh primary key (ScmbhCode)/从表create table dbo.sdScmbd ( ScmbdCode varchar(18) not null, ScmbdGoods varchar(18) not null, ScmbdLine int not null, ScmbdOCost decimal(12,4) not null, ScmbdNCost decimal(12,4) not null, ScmbdDesc varchar(40) not null, constraint PK_sdScmbd primary key (ScmbdCode, ScmbdGoods)说明主从表：主表sdScmbh，从表：sdScmbd其余的表为其中的字段提供信息。成本调整库存成本调整实例图SQL语句主表: select * from sdAdjCoh(库存调整单,成本)从表: SELECT * FROM sdAdjCod(库存调整单明细,参数AdjCohCode,成本)财务月份: SELECT Fcmonth FROM sdFc(财务月份,基础资料)收发类型: SELECT PosTypeName, PosTypeCode FROM sdPosType(库存收发类型,库存) WHERE (PosTypeFlg = 6)从表中的批号: SELECT BatchCode(批次资料,库存) FROM sdBatch表结构/主表create table dbo.sdAdjCoh ( AdjCohCode varchar(18) not null, AdjCohDate varchar(10) null, AdjCohFmonth varchar(6) not null, AdjCohPosType varchar(18) not null, AdjCohDesc varchar(40) not null, AdjCohKeeper varchar(18) not null, AdjCohUser varchar(18) not null, AdjCohCheck tinyint not null, AdjCohChecker varchar(18) not null, AdjCohCheckDate varchar(10) null, AdjCohPost tinyint not null, AdjCohPoster varchar(18) not null, AdjCohPostDate varchar(10) null, AdjCohSysDate varchar(10) null, constraint PK_sdAdjCoh primary key (AdjCohCode)/从表create table dbo.sdAdjCod ( AdjCodCode varchar(18) not null, AdjCodLine int not null, AdjCodGoods varchar(18) not null, AdjCodAmt decimal(12,2) not null, AdjCodBatch varchar(18) not null, AdjCodDesc varchar(40) not null, constraint PK_sdAdjCod primary key (AdjCodCode, AdjCodGoods)说明主从表关系：主表sdAdjCoh 从表sdAdjCod成本查询标准成本调整查询实例图SQL语句/查询：select FormQueryField,FormQueryDesc,FormQueryType,FormQueryBtn,FormQueryWhere from sdFormQuery where FormQueryName=frmQu_Scmbh order by FormQueryLine/结果select distinct ScmbhCode,ScmbhDate,ScmbhFmonth,ScmbhDesc, ScmbhOCost,ScmbhNCost,ScmbhCheck,ScmbhUser,ScmbhChecker, ScmbhSysDate from sdVW_Scmbh where ScmbhCheck = 1 order by ScmbhCODE表结构/视图结果create view dbo.sdVW_Scmbh (ScmbhCode, ScmbhDate, ScmbhFmonth, ScmbhDesc, ScmbhOCost, ScmbhNCost, ScmbhCheck, ScmbhUser, ScmbhChecker, ScmbhSysDate, scmbdgoods) asSELECT ScmbhCode, ScmbhDate, ScmbhFmonth, ScmbhDesc, ScmbhOCost = ISNULL(SELECT SUM(ScmbdOCost) FROM sdScmbd WHERE ScmbdCODE = ScmbhCODE), 0), ScmbhNCost = ISNULL(SELECT SUM(ScmbdNCost) FROM sdScmbd WHERE ScmbdCODE = ScmbhCODE), 0), ScmbhCheck, ScmbhUser, ScmbhChecker, ScmbhSysDate=convert(varchar,ScmbhSysDate), scmbdgoodsFROM sdScmbh,sdscmbdwhere scmbhcode=scmbdcode说明来自于视图视图中的表sdScmbh,sdscmbd来自于Inventory。成本查询库存成本调整查询实例图SQL语句/查询时对话框select FormQueryField,FormQueryDesc,FormQueryType,FormQueryBtn,FormQueryWhere from sdFormQuery where FormQueryName=frmQu_AdjCoh order by FormQueryLine/选择收发类型select POSTYPECODE,POSTYPENAME from sdPosType/查询结果select distinct AdjCohCode,AdjCohDate, AdjCohFmonth,postypename,AdjCohDesc,AdjCohAmt,AdjCohKeeper,AdjCohCheck,AdjCohPost,AdjCohUser, AdjCohChecker, AdjCohPoster,AdjCohSysDate from sdVW_AdjCoh order by ADJCOHCODE表结构/查询结果来自于一个视图create view dbo.sdVW_AdjCoh (AdjCohCode, AdjCohDate, AdjCohFmonth, postypename, AdjCohDesc, AdjCohAmt, AdjCohKeeper, AdjCohCheck, AdjCohPost, AdjCohUser, AdjCohChecker, AdjCohPoster, AdjCohSysDate, adjcodgoods, ADJCOHPOSTYPE) asSELECT AdjCohCode, AdjCohDate, AdjCohFmonth, postypename=ISNULL(SELECT postypename FROM sdpostype WHERE postypecode = AdjCohPosType ), 0), AdjCohDesc, AdjCohAmt = ISNULL(SELECT SUM(AdjcodAMT) FROM SDadjcod WHERE adjcodCODE = adjcohCODE), 0), AdjCohKeeper, AdjCohCheck, AdjCohPost, AdjCohUser, AdjCohChecker, AdjCohPoster, AdjCohSysDate=convert(varchar,AdjCohSysDate), adjcodgoods, ADJCOHPOSTYPEFROM sdAdjCoh,sdadjCodwhere adjcohcode=adjcodcode说明这个查询来自于一个视图视图中的sdpostype来自于InventorysdAdjCoh,sdadjCod来自于Cost成本查询成本帐查询-基本资料查询实例图SQL语句/查询对话框select FormQueryField,FormQueryDesc,FormQueryType,FormQueryBtn,FormQueryWhere from sdFormQuery(窗体查询项目,System) where FormQueryName=frmQu_Cd order by FormQueryLine/查询select * from sdVW_Cd order by CDFMONTH表结构/视图create view dbo.SDVW_Cd (CDFMONTH, CDGOODS, GoodsName, CDBOYPRICE, CDBOYQTY, CDBOYAMT, CDBOPPRICE, CDBOPQTY, CDBOPAMT, CDIOPQTY, CDIOPAMT, CDSOPQTY, CDSOPAMT, CDIOYQTY, CDIOYAMT, CDSOYQTY, CDSOYAMT, CDPOPPRICE, CDNOPPRICE, CDNOPQTY, CDNOPAMT, CDFOPPRICE, CDFOPQTY, CDFOPAMT, CDINITFLG, CDCLOSE) asSELECT CDFMONTH, CDGOODS, GoodsName, CDBOYPRICE, CDBOYQTY, CDBOYAMT, CDBOPPRICE, CDBOPQTY, CDBOPAMT, CDIOPQTY, CDIOPAMT, CDSOPQTY, CDSOPAMT, CDIOYQTY, CDIOYAMT, CDSOYQTY, CDSOYAMT, CDPOPPRICE, CDNOPPRICE, CDNOPQTY, CDNOPAMT, CDFOPPRICE, CDFOPQTY, CDFOPAMT, CDINITFLG, CDCLOSEFROM SDCD, sdgoodsWHERE CDGOODS = goodscode说明视图视图中的表sdScmbh,sdscmbd来自于Inventory。成本查询成本帐查询-辅助资料查询实例图SQL语句同“基本资料查询”表结构同上说明与“基本资料查询”共用一个视图查询结果只是放在两个不同的窗体中另外，在Excel表中Cost提到的SdGoodsType和sdMcd这两个表并没有发现其使用在位置。我认为 sdGoodsType不应该划分到成本模块。create table dbo.sdMcd ( McdFmonth varchar(6) not null, McdGoods varchar(18) not null, McdBopCost decimal(12,2) not null, McdBopDiff dec