成本管理子系统的.docx

1、成本管理子系统的第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

2、 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） 6.4 各子

3、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

4、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, CcCance

5、l 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

6、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, Rw

7、tLoc 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sdRw

8、t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

9、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 sdgoo

10、ds 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 *

11、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,

12、 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 wher

13、e 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

14、 ( 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, Cd

15、IopAmt 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, C

16、dNopQty 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

17、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：

18、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 no

19、t 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

20、) 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

21、 * 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(

22、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

23、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

24、,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 FormQ

25、ueryName=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,

26、 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

27、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,

28、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, AdjCohPo

29、ster,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) asSE

30、LECT 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,sdadjCod