生产循环rea概要资料模式.pptVIP

* McGraw-Hill/Irwin Copyright ? 2005 by The McGraw-Hill Companies, Inc. All rights reserved. ENTERPRISE INFORMATION SYSTEMS A PATTERN BASED APPROACH 生產循環REA概念資料模式 The Conversion Business Process * Conversion Cycle Core REA Pattern * Conversion Cycle Extended Business Process Level Pattern * Cookie Baking Conversion Business Process Level Model Conversion Cycle Events Economic Increment Event Production Run; the event that produces a finished product resource Represents a batch or job in a job-order-costing environment (and may be labeled as such) Represents a machine run in a process-costing environment, or some equivalent time period such as a growing season Data typically captured include an assigned identifier, starting date/time and ending date/time of the event, and data as to the resources and agents involved in the production run * * Relational Tables Encompassing Production Run Event * Conversion Cycle Events Economic Decrement Event Materials Issuance Represents the using up of raw materials in the production process. Those raw materials are usually transformed into finished goods and lose their own identity and nature in the process. Is usually symbolized by a move ticket or similar document Data typically captured include date/time of issuance; origin and destination of the issuance, the underlying production order, and the agents involved in authorizing it (supervisor) and executing it (inventory clerk) * Move Ticket for Material Issuance * Relational Tables Encompassing Material Issuance Event * Conversion Cycle Events Economic Decrement Event Labor Operation Represents the performance of a particular activity in the conversion process by a production employee, thereby using up that person’s labor Is usually symbolized by a job time ticket or time track form Data typically captured include the starting and stopping times for the labor operations and descriptions of the labor operations on a specific date by a specific employee * Job Time Ticket f