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    鋼鐵行業成本預算系統開發應用實踐

    時間:2019年06月25日 所屬分類:經濟論文 點擊次數:

    由于鋼鐵行業生產工序多并且復雜,業務人員手工處理成本測算報表耗費人力時間長、及時性差,因此本公司財務人員希望通過一個成本測算系統簡化自己的工作量,提高工作效率。在業務人員和信息人員的配合努力下,開發出了適合鋼鐵行業的成本預測系統,本文對此

      由于鋼鐵行業生產工序多并且復雜,業務人員手工處理成本測算報表耗費人力時間長、及時性差,因此本公司財務人員希望通過一個成本測算系統簡化自己的工作量,提高工作效率。在業務人員和信息人員的配合努力下,開發出了適合鋼鐵行業的成本預測系統,本文對此系統的整體實現進行了闡述。

      【關鍵詞】成本預測系統,BW,BPS,JSP

    預算管理

      成本預算是生產經營預算的核心組成部分,是指公司按照預算期的特定生產和經營情況所編制的預定成本,屬于成本的事前管理,是公司生產經營管理的重要組成部分。公司現有成本測算主要通過用戶按照成本卷積方法手工退到處理實現,涉及系統眾多,存在手工處理邏輯復雜、耗費人力時間長、及時性差等問題,所以財務人員希望通過一個成本測算系統簡化自己的工作量,提高工作效率。

      1系統的編制邏輯

      本成本預測系統通過充分發揮SAPBW(商務信息倉庫,以下簡稱BW)的數據上載、報表查詢和BPS(業務計劃與模擬,以下簡稱BPS)的數據回寫功能來實現成本測算業務的流程化和規范化,達到規范流程、減少人工處理、規范報表體系的效果。原燃料預測價格,用于鐵鋼消耗物料的單價,上道工序半成品成本用于下道工序的單價。能源動力投入原料的價格手工輸入,能動產品的成本在系統外編制完成后,填入系統。當前工序投入的中間品成本,結轉自上工序的中間品成本。

      產品的成本除包含直接材料外,還包括物流運輸費用,以及各成本中心、輔助性成本中心的材料消耗以及費用。上述費用和材料分攤過程通過設定分攤比率表(手工錄入),根據需要按工序、產線、產品進行分攤。每天由處理鏈進行原燃料價格的初始化,按工序自動計算各工序的成本信息,每一個工序業務人員可以對部分成本數據進行修改(按原燃料、煉鐵工序、煉鋼工序等順序進行),系統生成每一個工序的成本報表,供分析使用。

      2系統的實現方法

      本系統的實現主要采用MVC(modelview-controller的縮寫,以下簡稱MVC)框架,是屏幕編程和網頁編程較為經典的一個框架,用一種業務邏輯、數據、界面顯示分離的方法組織代碼,將業務邏輯聚集到一個部件里面,在改進和個性化定制界面及用戶交互的同時,不需要重新編寫業務邏輯。該系統主要分為三部分的實現:BW、BPS、JSP(JavaServerPages,以下簡稱JSP)。

      SAPBW是mySAP商務智能(BI)的集成化組件之一,為SAP數據和非SAP數據的采集、存儲、分析和管理提供一個集成的,面向商務的平臺。本系統的數據主要存儲于BW系統的多個模型中。由于工序成本項目較多,并且同一成本項目在不同工序有不同的數據來源,同一成本項目下的物料數據來源也不同。因此,為了結構的可擴展性,將成本項目(包括母項和子項)進行編碼存放。

      BPS是基于SAPBW搭建的,起到數據回寫功能,提供WEB的查看和數據的修改,是基于BW主數據和實時CUBE(信息立方體,以下簡稱CUBE)搭建的,數據存儲在CUBE上,通過BPS上定義的匯總條件和過濾條件,對數據進行存取和計算。首鋼京唐成本測算系統中使用JSP界面提供展示BPS界面超鏈接、通過顏色變化與用戶交互等功能。JSP開發涉及四部分需求:頁面布局、顯示當前狀態、URL鏈接、狀態控制。

      3 系統模塊之間的交互

      測算流程控制模塊BPS、后臺數據處理模塊BW、測算數據錄入模塊JSP之間的交互。BW端將數據以實時CUBE的方式提供給BPS端訪問,BPS以CUBE作為數據基礎進行測算數據錄入界面設計和數據處理邏輯定義。BPS自帶可視化頁面編輯器,開發人員可通過添加WEB界面控件的方式進行WEB頁面設計。

      開發人員在可視化界面編輯器進行WEB界面設計后,生成BSPApplication,每個BPSApplication對應唯一的鏈接地址,用戶可在企業內網通過直接輸入網址訪問設計完成后的WEB界面。BW端為JSP端提供流程控制表用于節點編輯狀態控制,節點分為0和1兩種狀態,當節點狀態為0時,既可對數據進行查看又可對數據進行編輯,當節點狀態為1時,只可對數據進行查看不可對數據進行編輯,節點控制表的信息是由BPS進行更新的。在BPS端對錄入界面設計完成后,將對每個錄入界面生成唯一的鏈接地址。JSP端通過對每個節點綁定鏈接地址來實現對BPS網頁界面的訪問。

      4 結語

      本成本預測系統除用戶需要錄入的數據如計劃數據、手工數據外,其余數據全部采用處理鏈形式自動更新,如原燃料的庫存價、計劃價、采購價,其他工序的標準價、成本表數據等。自動更新數據分為按月更新數據與按天更新數據,按月更新即每月更新一次,按天更新即每天按照指定時點實現每天更新。這樣不僅僅整合了不同系統之間的數據,大大減少了手工處理的工作量,也實現了人機互動式成本預測,即每一個工序業務人員可以對部分成本數據進行修改。

      參考文獻

      [1]張俊.SAPBW/BO實戰指南—像學習Office一樣學習BW/BO[M].北京:機械工業出版社,2012,85-230.

      [2]陳丹丹,高飛.軟件項目開發全程實錄:JSP項目開發全程實錄(第3版)[M].北京:清華大學出版社,2013,352-427.

      相關論文范文閱讀:如何有效加強建筑工程造價預算控制

      下面文章主要針對工程造價預算工作進行分析,探究了建筑工程建設過程中,實際造價超預算的原因,內容包括建筑工程預算編制不合格,工程項目造價因市場、環境因素受到影響,建筑企業對施工階段造價控制不夠重視等。結合這些內容,總結了加強建筑工程造價預算控制的策略,主要包括完善工程造價預算編制工作,加大工程變更管理,高度重視工程項目實施階段的造價預算控制。

      

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