生产循环REA概念资料模式

McGraw-Hill/IrwinCopyright©2005byTheMcGraw-HillCompanies,Inc.Allrightsreserved.ENTERPRISEINFORMATIONSYSTEMSAPATTERNBASEDAPPROACH生產循環REA概念資料模式TheConversionBusinessProcess2ConversionCycleCoreREAPattern3ConversionCycleExtendedBusinessProcessLevelPattern4CookieBakingConversionBusinessProcessLevelModelConversionCycleEvents•EconomicIncrementEvent–ProductionRun;theeventthatproducesafinishedproductresource•Representsabatchorjobinajob-order-costingenvironment(andmaybelabeledassuch)•Representsamachineruninaprocess-costingenvironment,orsomeequivalenttimeperiodsuchasagrowingseason–Datatypicallycapturedincludeanassignedidentifier,startingdate/timeandendingdate/timeoftheevent,anddataastotheresourcesandagentsinvolvedintheproductionrun56RelationalTablesEncompassingProductionRunEvent7ConversionCycleEvents•EconomicDecrementEvent–MaterialsIssuance•Representstheusingupofrawmaterialsintheproductionprocess.Thoserawmaterialsareusuallytransformedintofinishedgoodsandlosetheirownidentityandnatureintheprocess.•Isusuallysymbolizedbyamoveticketorsimilardocument•Datatypicallycapturedincludedate/timeofissuance;originanddestinationoftheissuance,theunderlyingproductionorder,andtheagentsinvolvedinauthorizingit(supervisor)andexecutingit(inventoryclerk)8MoveTicketforMaterialIssuance9RelationalTablesEncompassingMaterialIssuanceEvent10ConversionCycleEvents•EconomicDecrementEvent–LaborOperation•Representstheperformanceofaparticularactivityintheconversionprocessbyaproductionemployee,therebyusingupthatperson’slabor•Isusuallysymbolizedbyajobtimeticketortimetrackform•Datatypicallycapturedincludethestartingandstoppingtimesforthelaboroperationsanddescriptionsofthelaboroperationsonaspecificdatebyaspecificemployee11JobTimeTicketforLaborOperation12RelationalTablesEncompassingLaborOperationEvent13ConversionCycleEvents•EconomicDecrementEvent–MachineOperation•Representstheperformanceofaparticularactivityintheconversionprocessbyamachine,therebyconsumingpartofthemachine’susefullife•IsusuallysymbolizedbyanentryontheWIPjobticket•Datatypicallycapturedincludesthestartingandstoppingdatesandtimesforthemachineoperations,whatmachineswereinvolved,whoauthorizedthem(supervisor)andwhoexecutedthem(productionemployee)14RelationalTablesEncompassingMachineOperationEvent15ConversionCycleEvents•IncrementCommitmentEvent–Production(Job)Order•Acommitmenteventthatschedulesawork-in-processjob,committingtoafutureincreaseinfinishedproducts•IsusuallysymbolizedbyaProductionOrdernumberanddatasuchaswhatfinishedgoodisbeingproduced,whatquantityisbeingproduced,whoapprovedit,theorderdateandrequestedcompletiondate.Theproductionorderdocumentmayalsosummarizedatasuchaswhatspecificlaboroperationsandmaterialsareneeded16ProductionOrder17RelationalTablesEncompassingProductionOrderEvent18ConversionCycleEvents•DecrementCommitmentEvent–RawMaterials(orLabororMachine)Requisition•IsaCommitmenteventwherebytheproductioncommitstotransfermaterialsfromthematerialswarehousetotheproductionfloor,thusitcommitstoafuturedecreaseinmaterials(orlaborormachinery).–Ifinsufficientmaterialsareon-handinthewarehouseorifinsufficientlaborisavailable,thismaytriggeractivitiesinthepurchasingorpayrolldepartments;however,thoseactivitiesarepartoftheacquisition/paymentandpayrollprocesses,nottheconversionprocess•Isusuallysymbolizedbyamaterialsrequisitiondocument•Datacapturedtypicallyincludethedate/timeofrequisitionandinformationabouttheresourcesandagentsinvolvedintheevent19MaterialsRequisition20RelationalTablesEncompassingMaterialsRequisitionEvent21ConversionCycleRelationships•Duality–Transformationsaremorecomplexthantransfersfoundinotherprocesses–Involvematerialsuse,laboruse,andequipmentconsumption•Oftencompromisedsuchthatonlymaterialsuseistrackeddirectly,withlaborandequipmentconsumptioncostsassignedviasomeallocationscheme–Oftenlaboroperationsandmachineoperationsarenotmaintainedseparatelyfromwork-in-processjobbecausetheyaresubsumedintothejob;relationshipsoftheproductionruntothelabortypeandmachineresourcesareoftenmaintained22ConversionCycleRelationships•Stock-flow–Materialsandlaboraretypicallyusedupcompletelyinthematerialissuancesandlaboroperations;suchstockflowsarecalledUse–Machinesaretypicallyonlypartiallyusedupinmachineoperations,suchastockflowiscalledConsume–Finishedgoodsareproducedbytheproductionrun(similartoinventorybeingpurchasedinacquisitioncycle)•Fulfillment–Materialissuancesfulfillrawmaterialrequisitions–Productionrunsfulfillproductionorders23ConversionCycleRelationships•Reservations–Rawmaterialsarereservedforuseviatherequisitionevent–FinishedGoodsarereservedforavailabilityviatheproductionorder•Participationrelationships–Typicallyallagentsintheconversioncycleareinternalagents–Usuallyincludesadirectassociationrelationship(responsibility)betweenproductionsupervisorsandemployees24ConversionCycleRelationships•Linkages–BetweenMaterialsandFinishedGoods•ContainsinformationneededforBillofMaterials,I.e.,afinishedgoodiscomposedofwhatrawmaterialitems(inwhatquantities)–BetweenLabor(type)andFinishedGoods•ContainsinformationneededforOpera