生产循环REA概念资料模式

1、McGraw-Hill/IrwinCopyright 2005 by The McGraw-Hill Companies, Inc. All rights reserved.ENTERPRISE INFORMATION SYSTEMSA PATTERN BASED APPROACH生產循環生產循環REA概念資料模式概念資料模式The Conversion Business Process2Conversion Cycle Core REA Pattern3Conversion Cycle Extended Business Process Level Pattern4Cookie Baking

2、 Conversion Business Process Level ModelConversion 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 environ

3、ment, 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 run56Relational Tables Encompassing Production Run Event7Conv

4、ersion 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

5、 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)8Move Ticket for Material Issuance9Relational Tables Encompassing Materia

6、l Issuance Event10Conversion 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 persons labor Is usually symbolized by a job time ticket or time track form Data typically

7、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 11Job Time Ticket for Labor Operation12Relational Tables Encompassing Labor Operation Event13Conversion Cycle Events Economic Decrement Event M

8、achine Operation Represents the performance of a particular activity in the conversion process by a machine, thereby consuming part of the machines useful life Is usually symbolized by an entry on the WIP job ticket Data typically captured includes the starting and stopping dates and times for the m

9、achine operations, what machines were involved, who authorized them (supervisor) and who executed them (production employee)14Relational Tables Encompassing Machine Operation Event15Conversion Cycle Events Increment Commitment Event Production (Job) Order A commitment event that schedules a work-in-

10、process job, committing to a future increase in finished products Is usually symbolized by a Production Order number and data such as what finished good is being produced, what quantity is being produced, who approved it, the order date and requested completion date. The production order document ma

11、y also summarize data such as what specific labor operations and materials are needed 16Production Order17Relational Tables Encompassing Production Order Event18Conversion Cycle Events Decrement Commitment Event Raw Materials (or Labor or Machine) Requisition Is a Commitment event whereby the produc

12、tion commits to transfer materials from the materials warehouse to the production floor, thus it commits to a future decrease in materials (or labor or machinery). If insufficient materials are on-hand in the warehouse or if insufficient labor is available, this may trigger activities in the purchas

13、ing or payroll departments; however, those activities are part of the acquisition/payment and payroll processes, not the conversion process Is usually symbolized by a materials requisition document Data captured typically include the date/time of requisition and information about the resources and a

14、gents involved in the event19Materials Requisition20Relational Tables Encompassing Materials Requisition Event21Conversion Cycle Relationships Duality Transformations are more complex than transfers found in other processes Involve materials use, labor use, and equipment consumption Often compromise

15、d such that only materials use is tracked directly, with labor and equipment consumption costs assigned via some allocation scheme Often labor operations and machine operations are not maintained separately from work-in-process job because they are subsumed into the job; relationships of the product

16、ion run to the labor type and machine resources are often maintained22Conversion Cycle Relationships Stock-flow Materials and labor are typically used up completely in the material issuances and labor operations; such stock flows are called Use Machines are typically only partially used up in machin

17、e operations, such a stock flow is called Consume Finished goods are produced by the production run (similar to inventory being purchased in acquisition cycle) Fulfillment Material issuances fulfill raw material requisitions Production runs fulfill production orders23Conversion Cycle Relationships R

18、eservations Raw materials are reserved for use via the requisition event Finished Goods are reserved for availability via the production order Participation relationships Typically all agents in the conversion cycle are internal agents Usually includes a direct association relationship (responsibili

19、ty) between production supervisors and employees24Conversion Cycle Relationships Linkages Between Materials and Finished Goods Contains information needed for Bill of Materials, I.e., a finished good is composed of what raw material items (in what quantities) Between Labor (type) and Finished Goods Contains information needed for Operations List, I.e., a what labor operations are needed to produce a finished good25Bill of MaterialsCaptures Linkage (Raw Materials-Finished Goods) inf