产品成本管理系统的设计与实现

Design and implementation of product cost management system

按照MRPⅡ基本原理和思想 ,建立企业的物料主文件、产品结构和工时定额等基础数据的管理 ,然后根据这些基础数据建立成本BOM ,并得到单件产品的成本 ,最后根据生产计划中的工程要求得到工程成本。在设计系统时运用了模块化的方法对产品结构进行管理。该系统采用先进的开发工具开发了大型数据库管理系统 ,系统包括基础数据管理、产品成本管理、工程成本管理等主要功能 ,其中业务处理和数据表示功能主要在客户端 (Client)实现 ,而成本计算等数据计算和复杂的查询功能主要在服务器端 (Server)由存储过程实现 ,从而使系统充分体现了C/S计算模式的优点。

According to the principle and concept of MRP Ⅱ,the basic data management of MMF,BOM and man hour ration is built,based on which the cost BOM is constructed and the costs of each product are got.The project cost is then calculated regarding to the project requirements of production plan.The modularization method is applied to manage the product structure in system design.The advanced development tools and large database management system are adopted in the system,including basic data management,product cost management and project cost management.The business handling and data representation are implemented in Client end while the data calculation of costs and complex queries are implemented through data storage procedure in Server end.The advantages of C/S model are fully embodied.