1、本科毕业论文（设计） 外 文 翻 译 原文： The Master Budget Project If you had a chance to look over the Excel-based Master Budget articles and previous Access columns to prepare for our project, you may have had the feelingwhere do I start? Welcome to my world! At first it may seem a little overwhelming, but its help
2、ful to think about it in terms of iterations of a design project. Well complete our analysis and design before we start working in Access in order to limit the number of things we have to revise after learning something new. So well complete the work in the following phases: Analysis, Design, Develo
3、pment, Testing, and Implementation. One question to consider is: What is the place of Access as a tool in your workplace? Its likely not your primary software for accounting data. Consider how /what we do in Access can use data from your existing systems and/or export data to those systems. Im going
4、 to make the following assumptionAccess does not replace existing systems but supports them. With that in mind, I suggest the following objectives for the system: 1. No duplicate data stored 2. Easy to use 3. Easy to change or adapt as the situation or need changes 4. Accurate Well use the bike exam
5、ple from the Excel articles but create our data structure so that any products could be used. As I systematically worked my way through the six parts of the Excel series, I actually went through them three times. The first time was to see what was there and try to take it in； the second time, I star
6、ted making some general observations； and the third time, I started sorting my observations into how they relate to Access. In the first Master Budget article (February 2010), a data input spreadsheet is created. Within the spreadsheet, various areas are set up for specific data, such as sales proje
7、ctions, collections, products and materials, manufacturing, cash flow, etc. These give us insights into the tables we would like to create. Once we have the tables, well consider the Relationships. There are also a number of places in the series where calculations are included. This gives us insight
8、s into processes in Access that may involve queries, forms, and macros. There are also what I would call “what if” variables. These can be addressed by creating text boxes on forms to input the values. Queries and reports can be used to complete calculations and present professional-looking pro form
9、a financial statements. Im going to assume that budget data on reports will need to be printed and potentially exported to another system to load the budget. Loading a budget to another system can be accomplished in a variety of ways. You can export a file to Excel or some other common format, or yo
10、u can use ODBC connections (with update privileges) to the other data source and update queries. The second method requires a lot more care because you are updating live data in another system. Well get into that in more detail as we start building the system. When going through the articles, Im loo
11、king for inputs, outputs, and processes. Anything that looks like data input helps determine what tables are needed, for example, the Direct Material Information found on the Data Input Sheet of the Excel Master Budget. Any outputs, such as the Beginning Balance Sheet, will influence reports. And an
12、ything that looks like it transforms data, such as the Sales Information Formulas, is a possible process. In my first round of analysis, it looks to me like well need: A table for values for the accounts that make up the assets, liabilities, and owners equity items. Maybe a transaction table for deb
13、it/credit entries could be created. Initially we could load beginning balances into it, but adjustments could be made or update queries could be used to set the balances from the input data. We could call it Accounts. A table for Products to store data about the bicycles. A table for Materials to st
14、ore the data about the materials needed to make the products. A way to incorporate the labor , overhead, and S&A data and calculations. A way to incorporate inventory. Numerous queries to manipulate data into information. Several reports to professionally present information in financial statements.
15、 A main menu form to help organize the system. Several data input forms to input data to the tables. A report menu form to organize reports. Once youve completed an initial analysis like this, its a good idea to step back and see if any big things were missed. Please feel free to e-mail me if you th
16、ink something is missing. Next month well take this initial analysis and begin to break it down into the specific items and the detail behind them. Well start with tables and create a basic design for each table that includes fields, data types, and relationships. Then well review them to make sure
17、that every piece of data we want on our output is either stored in the tables or can be Calculated. Last month we began an overall analysis of the Master Budget components and how they relate to a database design. We started organizing ideas about how to design the database components, including tab
18、les, relationships, potential queries, reports, form use, and possible macros for processes. This month well hone in on some tables and see what elements to consider as we make our design. Its important that we keep the result we want to achieve first and foremost in our view. Some tables in our des
19、ign seem straightforward, and some are a little more complex to conceptualize. Lets start with some straightforward examples. If we look at Products and Materials, we can design two tables: the Product table to store data on the products and the Material table to store data about the materials used to make a product. We also need a Parts table to store the data about the parts that will be used as materials. Working on a database design is time-consuming, and we are creating something that will be used multiple times. Notice the generic names for some fields, such as
