本文選題：運營審計　切入點：成本控制　出處：《大連理工大學》2014年碩士論文　論文類型：學位論文

【摘要】：伴隨業(yè)務范圍與產品種類的不斷增長,傳統(tǒng)的管理方法難以適應競爭需要,為此匯眾公司決策以成熟的運營審計管理特別是成本管理理論為基礎,同時充分結合該企業(yè)的運營特點和產品特點,開發(fā)新型的運營審計管理系統(tǒng)。 本文首先從需求分析的角度論述該系統(tǒng)的具體功能,主要分為三個方面,即運行數(shù)據(jù)管理、成本費用處理和經營業(yè)績審計。在匯眾公司的運營審計管理系統(tǒng)的軟件設計框架中,該軟件的功能模塊劃分為三個層次。第一個層次是業(yè)務導航模塊,面向各類用戶根據(jù)自身的崗位職責與角色生成功能視圖和數(shù)據(jù)視圖。第二層主要是事務處理模塊的集合,包含運營基礎信息管理模塊,完成該系統(tǒng)的基礎數(shù)據(jù)的加載、初始化和預處理等任務。成本管理模塊在內部管理周期的期初編制成本預算、測算和設定成本控制指標等數(shù)據(jù)。成本計算處理模塊在內部管理會計周期的期末以及各個階段統(tǒng)計審計公司內部活動的直接成本和間接成本、計算與分配間接成本等。 匯眾公司的運營審計管理系統(tǒng)的軟件編程開發(fā)采用微軟的.NET平臺和相應的C#語言及ASP.NET實現(xiàn)應用服務器程序和頁面程序,采用關系數(shù)據(jù)庫SQL Server2008實現(xiàn)通用的數(shù)據(jù)處理。該軟件已完成測試,用戶評價效果良好,目前系統(tǒng)整體處于正在進行試運行階段,狀態(tài)穩(wěn)定。
[Abstract]:With the continuous growth of business scope and product types, traditional management methods are difficult to meet the needs of competition. Therefore, the decision of Huihui Company is based on mature operation audit management, especially cost management theory. At the same time, a new operation audit management system is developed based on the operation characteristics and product characteristics of the enterprise. This paper first discusses the specific functions of the system from the point of view of requirement analysis, mainly divided into three aspects, namely, running data management, In the software design framework of Huiyong Company's operational audit management system, the function module of the software is divided into three levels. The first level is the business navigation module. The second layer is the collection of transaction processing modules, including the operation basic information management module, which completes the loading of the basic data of the system. Tasks such as initialization and preprocessing. Cost management modules prepare cost estimates at the beginning of the internal management cycle, The cost calculation and processing module counts the direct and indirect costs of the internal activities of the audit company at the end of the internal management accounting cycle and at each stage, and calculates and allocates the indirect costs. The software development of Huixong company's operation audit management system uses Microsoft's. Net platform and corresponding C # language and ASP.NET to realize the application server program and the page program. The universal data processing is realized by using relational database SQL Server2008. The software has completed the test and the user evaluation effect is good. At present, the whole system is in the stage of trial running, and the state is stable.
【學位授予單位】：大連理工大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：TP311.52

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相關期刊論文 前1條

1 馬云;;信托合同變數(shù)[J];商界(評論);2008年11期

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本文編號：1595059