基于集成的成本核算系统通用性研究

The Research on the Generality of Integrated Cost Accounting System

对集成环境下影响成本核算系统通用性的因素进行了简要描述,并从实现的技术可行性角度对提高成本核算系统通用性的方法做了研究,提出了积木式设计将共性需求和个性需求分离、用户自定义功能以及基于视图集成实现异构数据库互操作的方案,为开发出适应性强的成本核算系统提供了有用的参考。

It describes some generality factors based on the environments of integrated cos ting system, analyzes the possibility of implement technology, suggests an appro ach of building block which includes separating the generality demand and indivi duality demand, user self defining function and the realization of the interacti on of heterogeneous database based on views. This provides a helpful reference f or developing a better costing system with high adaptability.