dOracle Cost Management User’s Guide(PDF 539)英文版

OracleCostManagementUser’sGuideRELEASE11iJanuary2000Oracle
CostManagementUserGuideRelease11iThepartnumberforthisbookisA75088–01.Copyright1996,2000,OracleCorporation.AllRightsReserved.PrimaryAuthors:JanisGreenberg,KurtThompsonContributors:TomMarik,ManishModi,BarryKuhl,RamchandRaman,HemantGosain,GopalRatnam,DeepaliGosain,AdalbertoLopesdaSilva,GregComlish,DavidHerring,RossellaTrentin,MargaretGiulianiThePrograms(whichincludeboththesoftwareanddocumentation)containproprietaryinformationofOracleCorporation;theyareprovidedunderalicenseagreementcontainingrestrictionsonuseanddisclosureandarealsoprotectedbycopyright,patentandotherintellectualpropertylaw.ReverseengineeringoftheProgramsisprohibited..ProgramDocumentationislicensedforusesolelytosupportthedeploymentoftheProgramsandnotforanyotherpurpose.Theinformationcontainedinthisdocumentissubjecttochangewithoutnotice.Ifyoufindanyproblemsinthedocumentation,pleasereportthemtousinwriting.OracleCorporationdoesnotwarrantthatthisdocumentiserrorfree.ExceptasmaybeexpresslypermittedinyourlicenseagreementforthesePrograms,nopartoftheseProgramsmaybereproducedortransmittedinanyformorbyanymeans,electronicormechanical,foranypurpose,withouttheexpresswrittenpermissionofOracleCorporation.IftheProgramsaredeliveredtotheUSGovernmentoranyonelicensingorusingtheProgramsonbehalfoftheUSGovernment,thefollowingnoticeisapplicable:RESTRICTEDRIGHTSLEGENDProgramsdeliveredsubjecttotheDODFARSupplementare’commercialcomputersoftware’anduse,duplicationanddisclosureoftheProgramsincludingdocumentation,shallbesubjecttothelicensingrestrictionssetforthintheapplicableOraclelicenseagreement.Otherwise,ProgramsdeliveredsubjecttotheFederalAcquisitionRegulationsare’restrictedcomputersoftware’anduse,duplicationanddisclosureoftheProgramsshallbesubjecttotherestrictionsinFAR52.227–19,CommercialComputerSoftware–RestrictedRights(June,1987).OracleCorporation,500OracleParkway,RedwoodCity,CA94065.”TheProgramsarenotintendedforuseinanynuclear,aviation,masstransit,medical,orotherinherentlydangerousapplications.Itshallbelicensee’sresponsibilitytotakeallappropriatefail–safe,backup,redundancyandothermeasurestoensurethesafeuseofsuchapplicationsiftheProgramsareusedforsuchpurposes,andOracledisclaimsliabilityforanydamagescausedbysuchuseofthePrograms.Oracleisaregisteredtrademark,andDeveloper/2000,Oracle8,OracleAlert,OracleApplicationObjectLibrary,OracleFinancials,OracleWorkinProcess,SQL*Forms,SQL*Plus,SQL*QMX,SQL*Report,andSQL*ReportWriteraretrademarksorregisteredtrademarksofOracleCorporation.Othernamesmaybetrademarksoftheirrespectiveowners.iiiContentsContentsPrefacexv........................................................Chapter1CostManagement1–1.......................................OverviewofCostManagement1–2............................CostStructure1–4...........................................StandardandAverageCostingCompared1–11...................Chapter2SettingUp2–1..............................................OverviewofSettingUp2–2...................................RelatedProductSetupSteps2–2...........................SetupFlowchart2–6......................................SetupSteps2–8..........................................DefaultInter–OrganizationOptions2–11.....................DefaultInter–OrganizationTransferAccounts2–12............SettingUpPeriods2–13.......................................DefiningCostTypes2–14......................................DefiningActivitiesandActivityCosts2–19......................DefiningSubelements2–22....................................DefiningMaterialSubelements2–22.........................DefiningOverhead2–24...................................DefiningMaterialOverheadDefaults2–29...................MassEditingItemAccounts2–32...............................MassEditingCostInformation2–34............................ivOracleCostManagementUser’sGuideCopyingCostsBetweenCostTypes2–44........................DefaultBasisTypes2–49......................................AssociatingExpenditureTypeswithCostElements2–51...........DefiningCategoryAccounts2–53...............................AssociatingWIPAccountingClasseswithCategories2–58.....ProjectCostGroups2–61......................................DefiningProjectCostGroups2–62..........................ProfileOptionsandSecurityFunctions2–66.....................ProfileOptions2–66.......................................ImplementingProfileOptionsSummary2–66................CostManagementSecurityFunctions2–69...................Chapter3ItemCosting3–1............................................OverviewofItemCostingActivities3–2........................SelectinganItem/CostTypeAssociation3–3...................DefiningItemCosts3–5......................................DefiningItemCostsDetails3–8...............................ViewingItemCosts3–10......................................CostTypeInquiries3–13......................................PurgingCostInformation3–17.................................ViewingMaterialTransactionDistributions3–19..................ViewingWIPTrans