【作者】 李凡；

【导师】 周春光；

【作者基本信息】 吉林大学 ， 软件工程， 2005， 硕士

【摘要】 本文是根据在一汽启明信息技术股份有限公司的实习工作需要为主要内容设计和实现的。财务管理是指企业为了生产、销售等经营管理的需要而对计划存储、流通的有关物品进行相应的管理。财务管理系统在制造业企业资源计划(ERP)中起着非常重要的作用。财务管理系统与采购管理、质量管理、财务管理、车间管理、MRP 计划都存在密切的联系。本文给出制造业企业资源计划(ERP)财务管理模块中的现金流量部分的分析与设计。本文设计的财务管理系统的现金流量部分能实现对多借多贷凭证的拆分功能,将多借多贷凭证拆分成一借一贷凭证, 还可以实现对凭证的挂现金流量码的功能。本文中首先给出财务管理模块分析设计的理基础—ERP 理论,然后对财务管理模块进行了概述,概述包括该财务管理模块实现的各种功能以及该财务管理模块设计的概念模型。本文最后使用统一建模语言具体展示了财务管理模块中的拆分多借多贷凭证和挂现金流量码的分析设计过程。更多还原

【Abstract】 With the deepending constantly of reform and opening-up of our country, the improving rapidly of the industrialized level , the expanding constantly of the production scale of enterprises, traditional craft management has not met the needs of producing and managing ,become the restriction factors of management and decision more and more . The implementation of ERP can solve the problem that those can’t be solved under craft way completely . ERP (Enterprise Resource Planning) is set up on the basis of information technology, utilizes the management thoughts of modern enterprises, all resource information of integrated enterprises, offers decision , plans , controls and appraisal of business performance with the business administration platform of omni-directional and systematization for enterprise . ERP is not merely information management system ,and it manages and utilizes enterprises all resources (the inside and outside ) ,which offers the best solution for management and administration of enterprises, ensures the realization of the operations objective . So, it is not only software to tell ERP strictly, but also the management theories and management thought of modern enterprises . We have been thinking all the time that ERP in an enterprise is improved by a management at first and a kind of management practice . For many years, we have been saying management level of raising, but most enterprises hanve been becoming the slogan and form , there is no true content . ERP is such an effective carrier exactly . It draws support from information technology, which makes the object of enterprise systematize , standardize , procedure in order to meet the modern manufacturing technology and need of the market competition. Through implementing ERP, there is a qualitative leap in the management levels of enterprises . Domestic enterprises invest a large amount of fund to introduce and popularize MRPII/ERP, but which can not quite produce effects . It is the basic reason that ERP is a kind of management thought and practice ,but the indraught of this kind of management is different from the indraught of general technology and equipment . The environment , external environment condition , culture diathesis , culture background in the enterprise of China are different from the foreign enterprise . It is hard to work to copy the foreign mode slavishly . We must take the road to ERP with Chinese characteristics, which can make ERP rootage , bloom ,fruit in domestic enterprises . In ERP, the financial administrative system is the main tool which realizes the plan , controls and financial analysis,and it regards funds of enterprises as the research object, regards maximum of enterprise value as the goal . So, it is an indispensable part in ERP whole scheme . What this text studies and realizes is the cash flow part of the financial administration module in ERP systems . This text carries on detailed analysis and design to two functions in the module mainly:Split the credence of multi-debit multi-credit and Hang cash flux code. Split the credence of multi-debit multi-credit The voucher state of warrant that this system splits is an accounting voucher .The accounting voucher is classified according to economic business nature ,it confirms the accountant journalizes , which regards as a kind of voucher which registers the basis of the account book . Accounting personnel must make out the accounting voucher according to errorless original certificate or the original certificate gather list , the accounting voucher is the basis of registering account book . The account book needs registering according to certain accounting item and rule of account keeping, but there are not the accounting item and account keeping direction exactly in the original certificate . Accounting voucher can “borrow one loan , borrow more than loan , borrow more many loan”,it can make one accounting voucher one several original certificate (borrow more than loan), can make a accounting voucher several several original certificate too (borrow more many loans) . The system realizes to borrow many loan evidence split mainly . Borrow one loan evidence is split to borrow more many loan 凭证by the system ,aud it is saved to corresponding evidence ,then we make out the split marks in doing in evidence heads ,which has indicated this evidence head has already been split . There are two kinds of methods to split credence . 1) Split automatically:There are three kinds of ways to split of split automatically . The first one is Split by sum .The rule that splits amount ofmoney at first chooses amount of money most heavy the entourage in being competent from evidence, then in opposite direction credence chooses amount of money most heavy evidence trip in being competent, the smaller amount of money of two pieces of amount of money of dismantling the branch chosen after the system is as the amount of money of splitting the evidence, circulation totally divides up the evidence. Split to split code to be system automatic from 1 serial number evidence, the same to split evidence have the same serial number of splitting. The second one is Split by acct. The rule is pitch on some line of the voucher ,then take out all the information of the opposite acct ,for example ,you choose the credit acct ,you need take out all the debit accts information .system regard the opposite acct sum as the split sum ,split the opposite acct completely .system take out acct which same as the appointed general ledger acct as one side ,and the appointed general ledger acct as the other side .the sum in reverse . The third one is Split by . The rule is select the direction of split ,default direction is debit .system calculate the summation sum of same voucher base on the select direction as SUM . system take out all the sum of voucher line as C(i) ,system calculate the every voucher line proportion P(i) = C(i) / SUM , calculate the distribute sum circularly P(i) * opposite sum. System regard this sum as the split sum ,and split the voucher one to one . 2) Split by hand Split by hand is split the sum of credence basis user’s desire .User can split the credences to many strokes one to one credence .As long as the sum of debit is equal to the sum of credit and the direction of the debit and credit is reverse , we can save successfully .the finally result is the summation of the debit sum are equal to the summation of the credit sum . Hang cash flux code The function of this use case is hang cash flux code for the credence which don’t hang cash flux code.The credence come from two aspects:including the one-debit one-credit credence which split by multi-debit multi-credit credence and split by one-debit multi-credit credence or multi-debit one-credit credence.The use case of spliting the multi-debit multi-credit credence provide a part of credences,others are process before更多还原