关于建立应收账款管理方法方面的一些经验【外文翻译】

外文翻译

原文

A Strategic Approach on Organizing Accounts Receivable Management: Some

Empirical Evidence

Material source: EBSCO search Author:Assel Bergh In this paper, the organizational behavior in managing accounts receivable is studied. It is based on the recent surge of interest in trade credit management from both academics and practitioners 1) the rather permanent character of these short-term but continuously renewed investments and 2) their strategic potential due to the existence of financial, tax-based, operating, transaction and pricing motives. The paper focuses on a search for sources of such a strategic value and for the determinants of its risk. More specifically this potential strategic value is said to create a need for flexibility and control in managing accounts receivable. It will therefore induce a need for internalization of its management. The resulting risks, however, favor its externalization. This results in a revision of the existing decision-making processes since, the extension of trade credit becoming a strategic asset, investments in accounts receivable cannot be judged by the financial needs incurred as measured by the traditional DSO-rate anymore. More specifically, a transaction cost theoretic approach is used to explain the decision whether or not to internalize the firm’s accounts receivable management and its risk, resulting in a set of hypotheses to be tested on a sample of both large and medium-sized Belgian companies.

1. Introduction

Firms rarely require immediate payment for their merchandise. For example, in the UK corporate sector more than 80% of daily business transactions are on credit terms and accounts receivable constitute one of the main assets on corporate balance sheets (35% of total assets) (Summers and Wilson, 1997). As soon as trade debtors settle their accounts, cash flows into the company. At the same time, however, new sales generate new accounts receivable. The level of debtors thus remains constant when sales figures are stable, while it grows as sales figures increase (Grass, 1972). Although firms extending trade credit heavily invest in accounts receivable, the

resulting financial need is not the only reason why trade credit decisions merit more careful attention. This paper develops and discusses two additional considerations.

First, firms selling on credit open themselves to moral hazard. When exchange relations are subject to imperfect information, this uncertainty results in transaction costs. Sellers thus have incentives to develop organizational structures that reduce the transaction costs resulting from this asymmetric information problem. Both homemade planning and sales structuring as well as balanced product and market portfolios can reduce this uncertainty, while externalization of risk become attractive when these homemade institutions fail.

Second, vendors offering trade credit have to adopt a variety of new responsibilities: the decision whether or not to grant credit to a (new) customer, the assumption of credit-, administration- and collection-policies and the bearing of the credit risk involved. From a managerial point of view this means that the seller 1) finances the buyer’s inventory, 2) engages in additional accounting and collecting activities, 3) monitors the financial health of both existing and potential customers and 4) gets involved in assessing and bearing new risks. Not all credit management functions, however, have to be performed by the seller. Indeed, when extending trade credit is thought to add no real value to the firm, its management can be contracted to a third party.

A selling firm’s decision to extend trade credit thus also requires the seller to decide whether or not to integrate into managing accounts receivable. Moreover, when the seller decides to enter a market transaction, several organizational structures can be employed. In their paper, Mian and Smith (1992) examine the relationship between the functions to be performed in the credit-administration process and the decision whether or not to subcontract these functions to a third party specialist. In this paper, however, the extension of trade credit is looked upon from both a more strategic and a risk-oriented point of view. The strategic approach is based on the extensive financial management literature claiming that the extension of trade credit can become advantageous to the supplier, in which there will be a need for flexibility in managing accounts receivable. The risk oriented point of view, on the other hand, is based upon those principles that deal with the moral hazard problem. Finally, the implications of these motivational theories are linked to the industrial organization literature on vertical integration. Three types of outsourcing are considered. At first, the factoring contract has been chosen to operationalize the externalization of accounts receivable management, since factoring is the most

comprehensive type of outsourcing a firm’s accounts receivable management. Next, we clearly isolate the decision to subcontract the administration process from the decision to subcontract the risks incurred, assuming that they are based on different decision processes with different decision variables. Indeed, we assume that both cost advantages and a need for flexibility in managing accounts receivable will c ause integration of the firm’s credit administration. The assumption of credit risk, however, will not be delegated to a third party when the transaction can be performed in a stable and predictable environmental setting (inducing a low need for monitoring and control).

2. The Nature of Outsourcing Contracts

Before analyzing policy choices and their respective determinants, we first give

a description of the basic governance structures studied.

2.1. Factoring and its equivalent

Factoring basically offers three types of services: 1) finance, 2) risk control and 3) sales ledger administration (Brandenberg, 1987). However, not all factoring contracts provide this full array of services. Based upon the scope of his managerial needs the seller can decide on the extensiveness of the contract. The most important distinction between factoring contracts is that between recourse and non-recourse agreements. A non-recourse agreement implies that the factor makes the credit extension decision, monitors and collects the accounts receivable and bears the credit risk. Under a recourse agreement the firm selling on credit retains the risk of non-recovery of the debt. Moreover, when the contract provides financing, the factoring contract is called an advance-factoring contract. A full-factoring agreement then is a non-recourse agreement, providing financing for all credit sales (both national sales and export). The equivalents internalizing their accounts receivable management finance their accounts receivable out of general corporate credit and manage internally the credit-risk assessment, credit-granting, credit-collection and credit-risk bearing functions.

2.2. The administrative management contract

The companies using an administrative management contract are defined as those companies that use credit information agencies to assess the trade credit risks, to collect accounts receivable when they are due or ARF (Accounts Receivable Financing)-contracts and service contracts offered by a factor. Thus, although the administration of accounts receivable has been outsourced, the firm still bears the trade credit risk.

2.3. The risk management contract

The risk management contract is defined as a contract that indemnifies firms against losses on uncollected accounts receivable but d oes not take care of the firm’s credit administration process. Examples of such third party specialists are e.g. credit insurance contracts and partial factoring agreements.

3. Determinants of Alternate Policies

Following the transaction cost approach, as developed by Coase (e.g., 1991) and Williamson (e.g., 1975), the transaction (or the exchange of goods and services) is the basic unit of analysis. Each time a transaction is performed, transaction costs arise. These can be defined as the negotiating, monitoring and enforcement costs that have to be spent to allow an exchange between two parties to take place and result from frictions or difficulties entailed by a combination of both human characteristics (bounded rationality and opportunism) and environmental factors (uncertainty,“small numbers”, information asymmetry and asset-specificity). Therefore, alternative governance structures, of which markets and firms (hierarchies) are the most important examples, are assessed in terms of their capacities to economize on transaction costs (Jones and Hill, 1988; Williamson, 1975, 1987). This means that strategic assets are to be controlled by the firm itself. Next, internalization of an activity becomes more likely whenever there is a need for flexibility in its management since such a flexibility would make it extremely difficult to prepare full contracts (e.g., Hart, 1991; Klein, 1991).

Uncertainty and/or bounded rationality, however, generate the opposite effect: parameters that are hard to control and/or increase the uncertainty in management are more likely to cause frictions and are therefore apt to externalization (Anderson and Weitz, 1986).

3.1. The DSO-rate

Since in the traditional literature on accounts receivable management the average number of days’ sal es outstanding (DSO) is often mentioned to be the primary reason for outsourcing, the DSO rate has been withheld for further analysis. Indeed, the pure financial theories on trade credit stress the fact that high DSO-rates increase the supplier’s financial needs, increasing the likelihood of outsourcing. Moreover, it is reasonable to assume that when the firm has no accounts receivable (although it provides its customers with the opportunity to delay their payments), there won’t be any need for outsourcing its management.

3.2. Cost advantages

Economies of scale and scope are expected to affect the outsourcing decision. Indeed, the fixed costs associated with credit-risk assessment and monitoring and collection policies can be spread over a larger number of accounts as credit sales increase. Firms with higher credit sales are therefore expected to invest in more specialized personnel, techniques and knowledge, enabling them to realize learning-effects.

3.3. Need for flexibility and control: the incentives for trade credit extension

The more recent developments in accounts receivable management literature (Schwartz, 1974) all emphasize its potential strategic value which is usually translated into a set of motives causing trade credit extension. Among these we discern a pricing motive, an operating motive, a financing and a tax-based motive and a transaction motive.

The extension of trade credit can be advantageous to the supplier, in which there will be a need for flexibility in managing accounts receivable and a need for controlling the activities involved. Therefore, investments in accounts receivable become strategic assets and, following the transaction cost analytic approach as developed by Coase (1991) and Williamson (e.g., 1975), strategic parameters are to be controlled by the firm itself. Moreover, when the extension of trade credit becomes a strategic asset to the firm, the resulting need for flexibility will make it extremely difficult to prepare full contracts, which once again leads to internalization (e.g., Hart, 1991; Klein, 1991).

译文

关于建立应收账款管理方法方面的一些经验

资料来源: 中国期刊网作者：阿塞尔轧贝格这篇文章对应收账款管理的组织行为进行了研究。它是随着研究者和实践者对贸易信贷管理兴趣的不断高涨为基础发展起来的。（1）这些短期投资具有永久的性质但又不断更新。（2）并且存在着以财政，税收为基础，经营，交易和定价为动机的能力。本文的重点是对这个有战略意义价值的来源和其风险的决定因素的探索。更具体的说这个潜在的战略价值就是使灵活的控制应收账款管理变得有必要性。因此，它将引起其内部管理需要的产生。然而由此产生的风险却有助于它的外化。在现有的决策过程结果中，贸易信贷的扩展成为了一

企业人力资源管理文献综述范文

企业人力资源管理文献综述范文 摘要：充分借助信息技术，结合先进的人力资源管理理念，能够不断提升人力资源管理水平。在提高工作效率的同时，更重要的是为企业的战略发展提供了基于信息的决策支持。文章论述了各个学者对人力资源管理的信息化系统的研究，对该领域内主要贡献者的观点进行归纳，并梳理其理论逻辑，力求从另一个侧面去理解企业人力资源管理信息系统。 关键词：企业人力资源管理信息系统文献综述 一、企业人力资源管理信息系统的演进 企业人力资源管理信息系统的发展，大多数学者都认为经历了三个阶段，对企业人力资源管理信息系统发展所经历的三个阶段和发展动力的论述基本上都是一致的。 杨兴东、王红霞、魏玉莲、成卫山（XX）认为人力资源管理系统的发展历史可以追溯到2 0世纪6 0年代末期。由于当时计算机技术已经进入实用阶段，第一代的人力资源管理系统应运而生。当时由于技术条件和需求的限制，这种系统充其量也只不过是一种自动计算薪资的工具。但它的出现为人力资源的管理展示了美好的前景，即用计算机的高速度和自动化来替代手工工作量，使大规模集中处理大型企业的薪资成为可能。第二代的人力资源管理系统出现在20世纪70年代末。第二代系统基本上解决了第一代系统的主要缺陷，

对非财务的人力资源信息和薪资的历史信息都给予了考虑，其报表生成和薪资数据分析功能也都有了较大的改善。第三代人力资源管理系统出现在20世纪90年代末。它的特点是从人力资源管理的角度出发，用集中的数据库将几乎所有与人力资源相关的数据(如薪资福利、招聘、个人职业生涯的设计、培训、职位管理、绩效管理、岗位描述、个人信息和历史资料)功能要求已经从单纯的数据收集和整理汇报逐渐转向数据处理和分析、替管理人员做出预测和决策支持，并通过电子流程进行自动化和跨平台跨网络工作等方面转变。 蔡昊（XX）在论述企业人力资源管理信息系统的演进时也提出了三个发展的时期。他认为，人力资源管理系统的发展历史可以追溯到20世纪60年代末期。由于当时计算机技术已经进入实用阶段，同时大型企业用手工来计算和发放薪资既费时费力又非常容易出差错，为了解决这个矛盾，第一代的人力资源管理系统应运而生。当时由于技术条件和需求的限制，用户非常少，而且那种系统充其量也只不过是种自动计算薪资的工具，既不包含非财务的信息，也不包含薪资的历史信息，几乎没有报表生成功能和薪资数据分析功能。但是，它的出现为人力资源的管理展示了美好的前景，即用计算机的高速度和自动化来替代手工的巨大工作量，用计算机的高准确性来避免手工的错误和误差，使大规模集中处理大型企业的薪资成为可能。第二代的人力资源管理系统出现

课堂考勤管理系统设计与实现--毕业论文

摘要 本设计是以Visual Studio 2010作为开发平台，C#作为开发语言，结合SQL server 2008数据库开发设计的课堂考勤管理系统。该系统的目标是统计学生的考勤与请假信息。系统功能特点是围绕管理员、教师、学生三类用户设计，主要实现的功能：查询功能，旷课、请假信息的录入功能，考勤信息的统计功能，通报报表的查询以及用户信息的添加、修改和删除的功能。 本论文介绍了该系统的设计与实现原理、功能特点和设计方案，而且还对开发过程中使用的关键技术进行了分析和讨论。 关键词： Visual Studio 2010；SQL server 2008；课堂考勤 ABSTRACT

We use Visual Studio 2010 as development platform, C# as development language, SQL server 2008 as database to the design is a class attendance management system. The system propose statistics the attendance and leave information. System function characteristics related to three kinds of users —administrators, teachers, students to design, mainly the implementation of functions of attendance, inputting truancy and leave, counting attendance, inquiring communicated statements, and adding, modifying and deleting the user information. This paper introduces system design and realization,function characteristics and design scheme.This paper analyzed and discussed key technologies the process of develoning. Key word: Visual Studio 2010；SQL server 2008；Class attendance 目

会计外文翻译

Master's thesis, University of London Information technology and accounting management with the use is the relevant value of information analysis and use, and various factors of production based on the value creation of corporate accounting and management contributions to the study of accounting will be the main content. No use of information technology, there is any enterprise information and accounting information to promote the implementation of value chain management will lose technical support, there is no theory of innovation value chain management, accounting, and information technology development, there is no power. In this paper, the meaning of information to start, leads to the meaning of accounting information, accounting information describes the development process, the second part of the analysis of the status quo of accounting information, analysis of its use in the problems, the third part of the proposed accounting information on the implementation of the strategic analysis. Keywords: accounting, information technology strategy I. Introduction (A) Background The development of accounting information in China has gone through more than 20 years, accounting information theory and practical application of talent, the accounting information system software has gradually matured, and, and the production, supply and marketing, human resources management, cost control and other aspects of the formation of an integrated management information system software. But the company found accounting information in the status of the development of enterprises is extremely uneven, a lot of strength and standardized management of large enterprises have been using the integrated accounting information system "ERP" is the management software, and the introduction of new ideas with the value of the supply chain management chain management system, and also the majority of the total business is still in the initial stage of the use of computerized accounting, or even manually. Enterprise management is still in the coexistence of traditional and modern, our corporate accounting information so early, the senior co-existence of the phenomenon will not surprise. Accounting information must be improved to facilitate the management of change. The essence of the value chain to value chain to implement the core business processes node changes, if companies choose the value chain as the core business process change, business management will enable a major step forward, it promotes corporate accounting development of information technology. (B) Significance

运用方差分析监管应收账款外文翻译(可编辑)

运用方差分析监管应收账款外文翻译 外文翻译 Monitoring Accounts Receivable Using Variance Analysis Material Source:Financial Management Author:George W. Gallinger and A. James Ifflander I. Introduction In the past ten years, several articles have appeared in the literature discussing the monitoring of accounts receivable. With few exceptions, however, the monitoring techniques proposed in these articles have not been incorporated into the standard textbook discussions. Therefore, it is not surprising that the traditional, and often misleading, techniques of days sales outstanding DSO and aging schedules still appear to be the primary vehicles used by analysts to evaluate a firm's accounts receivable balance. As discussed by Stone, many analysts recognize that receivables can be influenced by sales effects, and they attribute this to seasonal or cyclical factors. They attempt to eliminate, or at least minimize, these effects by comparing calculated DSO ratios and aging schedules against those of historical periods or those of competitors. However, this approach may not be very satisfactory. History seldom repeats itself

工程管理专业毕业设计外文翻译(外文+翻译)

Study on Project Cost Control of Construction Enterprises By: R. Max Wideman Abstract With the increasing maturity of construction market, the competition between construction enterprises is becoming fierce. The project profit is gradually decreasing. It demands that all construction enterprises enhance their cost control, lower costs, improve management efficiency and gain maximal profits. This paper analyses the existing problems on project cost control of Chinese construction enterprises, and proposes some suggestions to improve project cost control system. Key Words ：Construction enterprises, Project management, Cost control After joining the WTO, with Chinese construction market becoming integrated, the competition among architectural enterprises is turning more intense. Construction enterprises must continually enhance the overall competitiveness if they want to develop further at home and abroad construction market. Construction Enterprises basically adopt the "project management-centered" model, therefore, it is particularly important to strengthen project cost control. 1.The Current Domestic Project Cost Classification and Control Methods Cost refers to the consumption from producing and selling of certain products, with the performance of various monetary standing for materialized labor and labor-consuming. Direct and indirect costs constitute the total cost, also known as production cost or manufacturing cost. Enterprise product cost is the comprehensive indicator to measure enterprise quality of all aspects. It is not only the fund compensation scale, but also the basis to examine the implementation of cost plan. Besides, it can provide reference for product pricing According to the above-mentioned definition and current domestic cost classification, construction project cost can be divided into direct costs and indirect costs. Direct costs include material cost, personnel cost, construction machinery cost, material transportation cost, temporarily facility cost, engineering cost and other direct cost. Indirect costs mainly result from project management and company's cost-sharing, covering project operating costs (covering the commission of foreign projects), project's management costs (including exchange losses of

企业考勤系统的设计与实现文献综述

文献综述 1引言 企业考勤制度是企业制度化管理的重要一环，是企业对职员上下班情况进行记录的管理制度，考勤结果可以为企业人事部门提供对职员日常工作表现评定的参考。目前，我国大多数企业的考勤管理还是停留在采用人工记录的方式，很难深入全面地掌握企业各部门员工的出勤情况[1]，对庞大的企业职员考勤数据进行复杂的统计和处理，不仅耗费时间，而且错误率较高，公平性有待商榷。随着计算机技术的飞速发展，计算机的运用越来越深入人们生活的方方面面，尤其是在企业中，计算机已经成为企业运营必不可少的重要工具，因此，利用计算机技术实现企业考勤管理势在必行。一个好的应用系统，不仅可以方便信息的传送、流通，还可以提高工作的效率、节省办公的成本。 目前，企业管理越来越要求高效，考勤系统能够起到加强工作纪律，严肃工作作风的作用。传统的企业考勤管理方式已经不能适应当代快节奏的办公方式和环境，本课题旨在使用C#语言实现基于C/S架构的企业考勤系统，后台数据使用SQL Server来管理。 2C#简介 C#语言是微软公司近几年推出的一种新型的完全面向对象的程序设计语言，到目前为止，它已经成为了应用软件开发的主流语言，尤其是在Web开发方面更是无与伦比。[2]C#语言是一门简单、现代、优雅、面向对象、基于组件、类型安全、平台独立的一门新型语言。其语法风格源自C、C++家族，C#在很大程度上是C的一个超集，是C++和Java的代替语言[3]，融合了Visual Basic的高效和C++的强大。微软推出.NET技术的一个原因是为了使得Windows上Web应用程序（尤其是Web Service）的开发更为容易。C#在其中扮演着重要的角色。[4] 说起C#就不能不提到.NET Framework。.NET Framework（框架）简称.NET，是微软为开发应用程序创建的一个富有革命性的新平台，是用于Windows的新托管代码编程模型。它将强大的功能与新技术结合起来，用于构建具有视觉上引人注目的用户体验的应用程序，实现跨技术边界的无缝通信，并且能够支持各种业务流程。.NET Framework 是以一种采用系统虚拟机运行的编程平台，以通用语言运行库（Common Language Runtime）为基础，支持多种语言（C#、VB、C++、Python等）的开发。.NET也为应用程序接口（API）提供了新功能和开发工具。.NET提供了一个新的反射性的且面向对象程序设计编程接口。.NET设计得足够通用化从而使许多不同高级语言都得以被汇集。.NET Framework 中

计算机毕业设计(论文)_基于DELPHI考勤管理系统

目录 目录............................................................................................................................... I ABSTRACT...................................................................................................................... I II 摘要.................................................................................................................................... I V 关键词：考勤考勤统计考勤查询模块 ................................................................ I V 第1章前言 (1) §1.1应用背景 (1) §1.2产品和存在问题 (1) §1.3选题可行性及意义 (2) 第2章需求信息分析 (3) §2.1DELPHI考勤功能需求分析 (3) §2.2系统软硬件分析 (4) §2.3运行环境的要求 (5) 第3章概要设计与详细设计 (6) §3.1系统设计的原则 (6) §3.2系统功能的设计 (6) §3.2.1系统的功能模块图 (7) §3.2.2系统的数据流程图 (7) §3.2.3主要的数据字典 (9) §3.2.4系统的主程序流程图 (10) §3.3各个子模块的功能设计 (10) §3.3.1用户登录模块 (10) §3.3.2考勤信息管理模块 (10) §3.3.3数据库管理模块 (11) §3.4硬件单元 (11) 第4章开发方法及开发工具简介 (14) §4.1开发方法 (14) §4.2开发工具 (15) 第5章数据库设计 (16)

会计职业道德的外文翻译学习资料

Under the financial crisis to rebuilding accounting occupation ethics question research literature review 徐珊珊 The financial crisis has become an indisputable fact, accounting occupation morals got be pounded badly, be placed in jeopardy of accounting integrity. The accounting personnel in the country, social interests and the interests of individual units, conflicts of interest, not the interests of the temptation of forgery, alteration in accounting information or collusion, lost the basic concept of legal system, in order to meet their own selfish desires and make the non moral behavior, these are serious impact on accounting occupation and the accounting information reliability. Therefore we must strengthen the accounting occupation morals construction, establish and perfect the accounting, auditing and relevant law laws and regulations, strengthen the audit organization and the supervision of public opinion, to strengthen the accountant occupation morals education and continuing education. The financial crisis, it is to point to a country or several countries and regions all or most of the financial indicators, sharp, and ultra-short-cycle deterioration. The accounting occupation morals is the accounting occupation activities that should be followed, reflect accountant occupation characteristics of occupation code of conduct and norms. The financial crisis as catalyst, which have been faced with the serious challenge of accounting occupation morals bottom line faced collapse, especially small and medium-sized enterprises in China faces sharp decline in the volume of trade and capital shortage of the double pressure, serious influence to the environment for the survival and development of small and medium-sized enterprises. The outbreak of the financial crisis that causes, causes the enterprise market risks increase, contradiction of supply and demand increasingly outstanding, market atrophy caused by poor liquidity, appeared the phenomenon of serious run

外文翻译：应收账款

Accounts Receivable Author: M. Elizabeth Haywood, Donald. Introduction Accounts receivable consists of monies due from customers as a result of an organization's normal business operations. The management of accounts receivable is an extremely important function since the collection of outstanding receivables represents the single most important source of cash for all organizations selling goods on open account. Because of the impact that accounts-receivable collections have on cash flow, it is important that responsibility for the day-to-day management of credit and collections activities be delegated to a single individual within the organization. Accounts Receivable as a Current Asset On the balance sheet, accounts receivable is reported as a current asset and is considered part of an organization's working capital. As a current asset, accounts receivable is expected to be turned into cash within the annual operating cycle of a business, which for most businesses is generally considered to be one year and corresponds to the twelve-month fiscal year used for financial reporting purposes. This, however, does not imply that it should take one year to collect individual receivable balances. In the case of a university press, accounts receivable represents a major component of current assets, working capital, and cash flow. The other major components of a university press's working capital are cash, short-term investments, and inventory. As a component of working capital, accounts receivable must be carefully managed in order to be turned into cash as quickly as possible and to avoid becoming uncollectible. Although accounts receivable is reported as a current asset, it must be carefully valuated and reported because until the receivable is collected, it cannot readily assist with the paying of current obligations. Accounts Receivable and Collections Reports Because of the significance of accounts receivable it is important for management to receive periodic reports that both measure the effectiveness of collection activities and inform or alert management of problem accounts. Ideally, reports should be generated on a monthly basis, but depending on the size of the receivable balance and collections staff, the issuance of such reports may range from weekly to quarterly. This flow of information is necessary so that management and collections staff can determine whether current credit and collections policies and procedures are working, or whether any of the policies and procedures need to be changed to more effectively collect outstanding receivables. Additionally, the collections staff needs information so that collection activities can be prioritized, problem accounts isolated, and outstanding balances collected. Analysis of Accounts Receivable and Collections

工程管理工程造价中英文对照外文翻译文献

中英文资料对照外文翻译 Design phase of the project cost management Abstract Project cost management is the basic contents to determine reasonable and effective control of the project cost. Described the current stage of the project cost management situation on the strengthening of the various stages of construction cost management of the importance of and raised a number of key initiatives. Keywords：cost of the construction project cost management status investment decision phase of the design phase of the implementation phase of the cost management in a market economy, Even under the WTO and China's accession to the world community, China's construction industry how to effectively control construction cost of the construction and management of an important component part. However, the current budget for the construction projects - estimate, budget, Super budget accounts for the "super three" is still widespread and that eventually led to a serious loss of control of project investment. Project cost management is the basic contents to determine reasonable and effective control of the project cost. As the project cost to the project runs through the entire process, stage by stage can be divided into Investment Decision stage, the design and implementation phases. The so-called Project Cost effective control is the optimization of the construction plans and design programs on the basis of in the building process at all stages, use of certain methods and measures to reduce the cost of the projects have a reasonable control on the scope and cost of the approved limits.

考勤管理系统—毕业设计论文

本科毕业设计 考勤管理系统 学院 专业 班级 学号 学生姓名 指导教师 精品文档，知识共享!

完成日期 信息化是当今世界发展的潮流和趋势，信息化的发展要求管理方法要向新一代的计算机管理的方向转移。考勤制度是每个企事业单位所必需的，计算机的出现使员工出勤情况和统计变得十分简单。随着企事业单位人员日益增多，如果仅仅用人力去考勤，会带来很大的不便。为了跟上时代的步伐，跟上信息化的发展，考勤管理系统在日常生活中的重要性越来越受到关注。 本论文设计的考勤管理系统，实现了应用计算机考勤的考勤方式，员工上下班只需打卡即可记录出勤信息。系统分为以下几个功能模块：登录模块、添加员工模块、上下班时间设置模块、查看月末统计信息模块、请假/加班/出差登记模块、手工补计考勤模块。应用系统的用户按照权限的不同分为员工、经理和考勤员三种不同的操作权限。 本考勤管理系统采用的开发平台为.NET平台，应用C#语言进行开发，数据库采用SQL Server 2000。同时，本系统采用三层结构的软件构架，通过中间的Web 服务端来连接客户端和数据库端，使系统对数据库的操作更加安全。 关键词：考勤管理系统；C#；.NET；SQL Server 2000

ABSTRACT The information has been the tide and tendency now for the current developing world and the developing information requests that management must shift to the new generation of computer management.The checking attendance system is necessary for each enterprise and institution, and the appearance of computers makes the attendance of the staff and the statistics very simple. With the staffs becoming more and more, it will bring many troubles if checking attendance only by people. In order to follow the step of our world and the development of information, the check attendance system becomes increasing important in our life. The check attendance system in the article can make use of computer to check attendance, and the attendance information of the staffs can be checked by using IC card. The system can be divided into several function parts: entry part, add new staff part, set time for work and holiday part, check statistics part, leave/over work/on business part and add attendance by people part. The people who use the system can be divided into three parts and they are staffs, managers and the checking people. The system is developed on the platform of .NET, and it is developed by C# programmer, at the same time, SQL Server 2000 is used for database.The system is designed into three floors form and through the Web server to connect the database and the client, in this way, it makes the data safer when operate the database. Key words：The management of checking attendance system; C#; .NET; SQL Server 2000