CN104599109A - IFRS cloud service system - Google Patents
IFRS cloud service system Download PDFInfo
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- CN104599109A CN104599109A CN201310533804.3A CN201310533804A CN104599109A CN 104599109 A CN104599109 A CN 104599109A CN 201310533804 A CN201310533804 A CN 201310533804A CN 104599109 A CN104599109 A CN 104599109A
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- G06Q—INFORMATION AND COMMUNICATION TECHNOLOGY [ICT] SPECIALLY ADAPTED FOR ADMINISTRATIVE, COMMERCIAL, FINANCIAL, MANAGERIAL OR SUPERVISORY PURPOSES; SYSTEMS OR METHODS SPECIALLY ADAPTED FOR ADMINISTRATIVE, COMMERCIAL, FINANCIAL, MANAGERIAL OR SUPERVISORY PURPOSES, NOT OTHERWISE PROVIDED FOR
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- H—ELECTRICITY
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Abstract
The invention relates to an IFRS cloud service system. The IFRS cloud service system is a cloud service system for converting decision-making analysis based on the IFRS, and mainly comprises a budget comparison unit, an offer decision-making unit, a resource management unit and an operating department performance reporting unit; as a result, an enterprise is helped to adapt to the IFRS import requirement, a friendly and effective analysis system is provided, and the financial decision-making analysis support ability of the enterprise is enhanced; besides, the powerful storage and processing capability of cloud operation is interfaced by virtue of the internet and the international competiveness of the industry is improved.
Description
Technical field
The invention relates to a kind of IFRS cloud service system, refer in particular to a kind of switch decision analytic system based on IFRS, with the major transformation providing enterprise to adopt IFRS to draw up financial report in response to statutory regulation, to assist enterprise financial and accountancy personnel and middle high-order supervisor to carry out financial decision and analysis, enterprise and the international financial accounting theory of financial and accountancy personnel and level and to promote domestic enterprise's competitive power be invention application.
Background technology
High in the clouds computing (Cloud Computing) be one can so that the computational resource that can be set by the Internet access according to demand, its can fast supply and releasing resource based on the reciprocation of minimum Managing efficiency and service supplier.It, is easy to access secondary product and the achievement that far-end calculates website as medium by world-wide web.And high in the clouds computing provides on line and sends general business application service, the most important thing is that it can be customized and the experience that user expects is set up.There are the companies such as Microsoft, Salesforce, HP, IBM, Amazon and Google in main supplier.The one service kenel that cloud service provides for application high in the clouds computing, it is the polymerization change of multinomial technology, comprises distributed system, soft project, infosystem, computerese, world-wide web computing and XML correlation technique.Cloud service (Cloud Service) is self-contained module, arrangement on the standard medium platform on network, provided a description, disclosed, position, by the well-planned and sequencing output based on XML.Cloud service provide category across simple requirements so that business processing execution needed for correlation function.Cloud service can be excavated by other cloud service and communicate, and illustrates that this service ability is to drive the high-order transaction processing of the outer processing section that performs or entrust by general in open registration.Enterprise typical case uses cloud service to complete specific commercial task, or combine multiple cloud service to set up distributing enterprise application, such system will reuse the back-end system of enterprises, this is the target of enterprise application integration (Enterprise Application Integration, EAI).
And international accounting process criterion (International Financial Reporting Standards, IFRS) has been acknowledged as the accounting language of global main flow, Industry in Taiwan has then been required in 2013 years to adopt comprehensively.When shift in investment under the punishment of each group of enterprise cause time, as long as non-material change is female, subsidiary company's relation, just cannot recognize row income in financial report.Current many large-scale listings, Over-The-Counter company mostly before abroad exchange list, or in the convertible corporate bond of foreign issue with fund raised, the establishment of associated financial information and disclose the regulation that must meet possession country.Consider business transaction between the world increased, it is also gradually general that enterprise arranges overseas branch's situation, if the accounting information of enterprise conforms to international regulations consistent, can save enterprise's establishment related statements cost, and contribute to enter-prise internationalization..Think invest domestic enterprise in response to the capital market trend of globalization with attracting foreign investment, and Industry in Taiwan has it to need and IFRS integrates with.
Adopt IFRS and Taiwan is existing is dependent on competent authority and Accounting Research Study expansion funds to give the compiling and assembling mode difference of clear and definite specification and standard very large, mean the change of global behavior pattern.In addition, because IFRS is main form with consolidated accounts, adopt IFRS still to comprise the scope that enterprise operation and financial management decision-making may affect comprehensively: budget compilation, financial forecast and internal management of a company's form, to link up financial result, financial strategies and management, dividend policy, financial ratio with investor and interested party, capital market and limit arrange, external contract, employee's rewarding, income tax, the adjustment of internal control and flow process and infosystem or upgrading.Existing ERP (Enterprise ResourcePlanning, ERP) system provides business activities specifying information for financial report user output form, every IFRS and Taiwan General Acceptable Accounting Principle ROC GAAP (Generally Accepted Accounting Principles cannot be provided, GAAP) comparison of differentia influence, financial and accountancy personnel also cannot be analyzed by information and IFRS switch decision scheme in future, carry out IFRS to provide decision maker and import be correlated with work flow improvement and the analysis foundation of strain, reach the operation impact reducing public information and bring.
In view of this inventor, adheres to the abundant of these relevant industries for many years and designs and develops and actual fabrication experience, being studied improvement again, providing a kind of IFRS cloud service system, to reaching the object of better practical value for existing structure and disappearance.
Summary of the invention
Fundamental purpose of the present invention is to provide a kind of IFRS cloud service system, be mainly the major transformation providing enterprise to adopt IFRS to draw up financial report in response to statutory regulation, to assist enterprise financial and accountancy personnel and middle high-order supervisor to carry out financial decision and analysis, enterprise and the international financial accounting theory of financial and accountancy personnel and level and promote for the purpose of domestic enterprise's competitive power.
Object and effect system of IFRS cloud service system of the present invention realized by following technology:
It mainly comprises a processor unit, a budget comparing unit, a Decision-making of Bidding unit, a rm-cell, operating department's performance report unit and a Back end data library unit; By this, to assist enterprise to import demand in response to IFRS, provide friendly and effective analytic system, ability is supported in the analysis of strengthening corporate financial decision-making, and connects the powerful storage of high in the clouds computing and processing power, thick international competitiveness of planting industry by world-wide web Jie.
IFRS cloud service system as above, wherein this budget comparing unit is for after being provided in each season and terminating, carry out comparison budget just with actual financial statement and can release each section object rate of change, can according to the same financial report section object rate of change of preceding year when budget table makes in lower season, be multiplied by each section object rate of change, the prefiguration of lower season can be extrapolated.
IFRS cloud service system as above, wherein this Decision-making of Bidding unit is for the production management data providing system and first import ERP are (containing material, the artificial apparatus of every product ... etc. every capital equipment), reset the mobility (rate of capacity utilization) of items of equipment, use as follow-up decision as master data.
IFRS cloud service system as above, wherein this rm-cell is corresponding link Decision-making of Bidding unit, to provide the extra mobility of items of equipment (factory building), then estimates more accurate items of equipment cost according to the occupied time.
IFRS cloud service system as above, wherein this operating department's performance report unit are the financial report according to per season, wealth compared to this season surveys data, every income section object difference value can be extrapolated, then the increase and decrease ratio of comparison actual input operation costs, the performance of every business revenue can be shown.
Beneficial effect of the present invention is, enterprise can be assisted to import demand in response to IFRS, provide friendly and effective analytic system, ability is supported in the analysis of strengthening corporate financial decision-making, and connect the powerful storage of high in the clouds computing and processing power, thick international competitiveness of planting industry by world-wide web Jie.
Accompanying drawing explanation
Fig. 1 is system architecture schematic diagram of the present invention;
Fig. 2 is network architecture schematic diagram of the present invention;
Fig. 3 is budget comparing unit of the present invention simulation schematic diagram;
Fig. 4 is Decision-making of Bidding unit simulation schematic diagram of the present invention;
Fig. 5 is rm-cell of the present invention simulation schematic diagram;
Fig. 6 is operating department of the present invention performance report unit simulation schematic diagram.
Reference numeral
(1) IFRS cloud service system
(11) processor unit (12) Back end data library unit
(13) budget comparing unit (14) Decision-making of Bidding unit
(15) rm-cell
(16) operating department's performance report unit
(10) user's contact bed (20) business logic tier
(30) data service layer
Embodiment
First, refer to shown in Fig. 1 ~ Fig. 6, be the configuration diagram of IFRS cloud service system of the present invention, it is linked to IFRS cloud service system 1 primarily of user's contact bed 10, and it includes:
One processor unit 11;
One Back end data library unit 12 is corresponding connected processor unit 11, in order to the unit of access data;
One budget comparing unit 13, for corresponding connected processor unit 11, after terminating in each season, carry out comparison budget just with actual financial statement and can release each section object rate of change, can according to the same financial report section object rate of change of preceding year when budget table makes in lower season, be multiplied by each section object rate of change, the prefiguration of lower season can be extrapolated, and result is stored in Back end data library unit 12;
One Decision-making of Bidding unit 14, for corresponding connected processor unit 11, the production management device data of ERP is imported (containing material, the artificial apparatus of every product with correspondence ... etc. every capital equipment), reset the mobility (rate of capacity utilization) of items of equipment, be stored in Back end data library unit 12 as master data;
One rm-cell 15, for corresponding connected processor unit 11 and Decision-making of Bidding unit 14, to provide the extra mobility of items of equipment (factory building), then estimate more accurate items of equipment cost according to the occupied time, and result will be estimated be stored in Back end data library unit 12;
One operating department's performance report unit 16, for corresponding connected processor unit 11, according to the financial report in per season, wealth compared to this season surveys data, every income section object difference value can be extrapolated, the increase and decrease ratio of comparison actual input operation costs, can show the performance of every business revenue, and result is stored in Back end data library unit 12 again.
Work as practical operation, the execution aspect that this IFRS cloud service system 1 uses in high in the clouds, total system Environmental security is guarantee safe, correct, high availability and the fiduciary level of information system, and build in process and implement security control and administrative mechanism, planning is as follows respectively:
(1) personnel's keyholed back plate safety-implement personal management, and special project personnel are handled to the education and training of message safety, and regulation special project personnel build in process in system, as find or suspection system suffers improper operation and uses time, to circulate a notice of immediately, and set about process.
(2) suggestion of System Operation safety-propose for important software and data backup scenario and redundant (Redundant) mechanism, and coordinate hardware device redundant (Redundant) and high availability (High Available) framework, install and adjust software and application system, during to guarantee that disaster occurs, system can resume operation within the shortest time.
(3) after systematic protection safety-system has built, the projects such as system vulnerability diagnosis, pre-anti-intrusion, system monitoring and virus scan will be carried out, and after detection anomalous event occurs, at once by repair action or more new policy, further can be attacked to avoid leak place.
(4) network connectivity safety-for the protection of native system importance data transmission procedure, will provide suitable encryption mechanism (as HTTPS and increase password mixing ip and make md5), to guarantee the safety of transmission and line.
(5) data access safety-set up system and database account number and rights management, data access without permission is strictly limited, separately provide system manager clearly to distinguish according to user's role-security and safe class and to authorize, decentrallized management reduces the security concerns neglected and cause.
(6) will for the strict keyholed back plate of software development in System Development safety-Xin systems development process, design process carries out inspection work really, to reduce risk.
Then, the web station system framework of this IFRS cloud service system 1, mainly be divided into three-layer type (3-tier), namely comprise user's contact bed 10 (Presentation tier), business logic tier 20 (Business logic tier) and data service layer 30 (Data services tier); It is described below
(1) user's contact bed 10 (Presentation tier), is the data input of responsible reception user, and result is shown, such as: browser or other user side application programs.
(2) business logic tier 20 (Pusiness logic tier), as the bridge of user's contact bed 10 with Back end data library unit 12, be and comprise processor unit 11, budget comparing unit 13, Decision-making of Bidding unit 14, rm-cell 15 and operating department's performance report unit 16, primary responsibility business rule (Business rules), the data processing relevant with business, the work such as Website server (Web server), for example use the Website server of IIS, adopt ASP writes program, and linked up mutually by the element of DCOM and MTS (Microsoft TransactionServer), be connected with various database of supporting ODBC by ODBC again.
(3) data service layer 30 (Data services tier), for the process of responsible Back end data library unit 12 or information, for example use the pre-storage program (Stored procedures) of SQL Server database, or use MSMQ to do the process etc. of information.
When being linked to IFRS cloud service system 1 by user's contact bed 10, entering in business logic tier 20, illustrating with Imitating:
Master data is set up in budget comparing unit 13, to be provided in the actual financial statement after terminating in each season, carry out comparison budget just via processor unit and can release each section object rate of change (producing index trend graph), again can according to the same financial report section object rate of change of preceding year when budget table makes in lower season, be multiplied by each section object rate of change, or the extra budget of each section object (can increase or reduce) can be inputted further, and extrapolate prefiguration of lower season (as shown in Figure 3), and data exist in the Back end data library unit 12 in data service layer 30.
Then, enter Decision-making of Bidding unit 14 again with rm-cell 15, the first corresponding production management device data importing ERP, the material of every product, artificial apparatus can be comprised ... etc. every capital equipment, the mobility (rate of capacity utilization) resetting items of equipment processes with connected processor unit, more above-mentioned master data is stored in Back end data library unit, by above-mentioned data, can learn the average unit cost of every product, general medium-sized and small enterprises, usually this little data direct quotation, in some cases, price will be lacked competitiveness, for special order in some cases, can utilize and fill up the rate of capacity utilization to recalculate every cost of products, to find that cost reduces, corporate boss can determine prefitable price, special order also may come one after another, so single order can not may once take all resources, by ratio or the quantity of the outer mobility of adjustment occupying volume, the average unit cost of this list can be obtained, there is provided resource management system to adjust the extra mobility of items of equipment (factory building), after estimating the process of more accurate items of equipment cost (as shown in Figures 4 and 5) according to the occupied time again, data exist in the Back end data library unit 12 in data service layer 30.
Finally, via operating department's performance report unit 16, according to the financial report in per season, wealth compared to this season surveys data, every income section object difference value can be extrapolated via processor unit 11, the increase and decrease ratio of comparison actual input operation costs, can show the performance of every business revenue, then result is stored in Back end data library unit 12(as shown in Figure 6 again).
Form with implementation known by above-mentioned element, in comparison, the present invention has following advantage for the present invention and existing structure:
1. IFRS cloud service system of the present invention, its budget comparing unit has analytic function, allows enterprise carry out budget analysis based on season, in per season computation budget delivery rate and the rate of change, budget is analyzed, and proposes next season or budget is next year compiled.
2. IFRS cloud service system of the present invention, by the function of the price simulation analysis decision of Decision-making of Bidding unit, can advise that enterprise is with the price strategy of better competitive power, in many ways the adjustment of the rate of capacity utilization of items of equipment is utilized, produce the price strategy of suggestion, and pass through the dynamic conditioning of extra mobility, the average unit cost of simulation is provided, and then revised rate strategy.
3. IFRS cloud service system of the present invention, can allow enterprise manage resources such as existing production equipments by the utilization of resources decision making function of Decision-making of Bidding unit, and provide the average unit cost of analog computation product, provides the production capacity suggestion of the best competitive power of enterprise.
4. IFRS cloud service system of the present invention, will based on operation costs by operating department's performance report function, the difference value that the financial statement analysis according to per season is itemized, the every business revenue performance of analytical calculation.
Claims (2)
1. an IFRS cloud service system, is linked to IFRS cloud service system by user's contact bed, it is characterized in that, described IFRS cloud service system includes:
One processor unit;
One Back end data library unit is corresponding connected processor unit, in order to the unit of access data;
One budget comparing unit, for corresponding connected processor unit, after terminating in each season, carry out comparison budget just with actual financial statement and can release each section object rate of change, can according to the same financial report section object rate of change of preceding year when budget table makes in lower season, be multiplied by each section object rate of change, the prefiguration of lower season can be extrapolated, and result is stored in Back end data library unit;
One Decision-making of Bidding unit is corresponding connected processor unit, imports the production management device data of ERP, reset the mobility of items of equipment, be stored in Back end data library unit as master data with correspondence;
One rm-cell, is corresponding connected processor unit and Decision-making of Bidding unit, to provide the extra mobility of items of equipment, then estimates more accurate items of equipment cost according to the occupied time, and will estimate result and be stored in Back end data library unit;
One operating department's performance report unit, for corresponding connected processor unit, according to the financial report in per season, wealth compared to this season surveys data, every income section object difference value can be extrapolated, the increase and decrease ratio of comparison actual input operation costs, to show the performance of every business revenue, and is stored in Back end data library unit by result again.
2. IFRS cloud service system according to claim 1, it is characterized in that, the web site architecture of described IFRS cloud service system includes user's contact bed, business logic tier, and data service layer, wherein said user's contact bed is the website for linking IFRS cloud service system, and business logic tier is as the bridge of user's contact bed and Back end data library unit, be and comprise processor unit, budget comparing unit, Decision-making of Bidding unit, rm-cell and operating department's performance report unit, be responsible for business rule, the data processing relevant with business, Website server process, and data service layer comprises Back end data library unit, be responsible for database access and information processing.
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| Application Number | Priority Date | Filing Date | Title |
|---|---|---|---|
| CN201310533804.3A CN104599109A (en) | 2013-10-31 | 2013-10-31 | IFRS cloud service system |
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| Application Number | Priority Date | Filing Date | Title |
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| CN201310533804.3A CN104599109A (en) | 2013-10-31 | 2013-10-31 | IFRS cloud service system |
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| CN104599109A true CN104599109A (en) | 2015-05-06 |
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Citations (3)
| Publication number | Priority date | Publication date | Assignee | Title |
|---|---|---|---|---|
| CN102447743A (en) * | 2010-10-05 | 2012-05-09 | 埃森哲环球服务有限公司 | System and method for cloud enterprise services |
| US20120265667A1 (en) * | 2011-04-18 | 2012-10-18 | Thomas Sachson | Financial instrument discovery, transparency, communication, and trading facilitation |
| CN102760267A (en) * | 2012-06-12 | 2012-10-31 | 东莞市尚睿电子商务有限公司 | ERP (enterprise resource planning) electronic commerce system and using method thereof |
-
2013
- 2013-10-31 CN CN201310533804.3A patent/CN104599109A/en active Pending
Patent Citations (3)
| Publication number | Priority date | Publication date | Assignee | Title |
|---|---|---|---|---|
| CN102447743A (en) * | 2010-10-05 | 2012-05-09 | 埃森哲环球服务有限公司 | System and method for cloud enterprise services |
| US20120265667A1 (en) * | 2011-04-18 | 2012-10-18 | Thomas Sachson | Financial instrument discovery, transparency, communication, and trading facilitation |
| CN102760267A (en) * | 2012-06-12 | 2012-10-31 | 东莞市尚睿电子商务有限公司 | ERP (enterprise resource planning) electronic commerce system and using method thereof |
Non-Patent Citations (2)
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| 林静: "云计算时代的在线会计服务模式研究", 《中国优秀硕士学位论文全文数据库 经济与管理科学辑》 * |
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Application publication date: 20150506 |