VB进销存管理系统毕业论文 第5页
图4.1 内部订单预定材料流程图
材料收发存分类汇总的程序流程图如图4.2所示：
图4.2 材料收发存分类汇总的程序流程图
存货计价的方法不同，对企业财务状况、盈亏情况会产生不同的影响，主要 表现在以下几个方面：
(1)存货计价对企业损益的计算有直接影响。
(2)存货计价对于资产负债表有关项目数额计算有直接影响。
(3)存货计价方法的选择对计算缴纳所得税的数额有一定的影响。
因本公司以前是手工计算，为了减少计算量，使用的全月一次加权平均法，报税务局的也是全月一次加权平均法，为了过度时期的使用，本系统不仅设计了更合理的移动加权平均法，同时设计了全月一次加权平均法。
加权平均法（称全月一次加权平均法），指以本月全部收货数量加月初存货数量作为权数，去除本月全部收货成本加上月初存货成本，计算出存货的加权平均单位成本，从而确定存货的发出和库存成本。
计算公式如下：
移动平均法
移动平均法亦称移动加权平均法，指本次收货的成本加原有库存的成本，除以本次收货数量加原有收货数量，据以计算加权单价，并对发出存货进行计价的一种方法。
移动加权平均法的优点：能使管理当局及时了解存货的结存情况，而且计算的平均单位成本以及发出和结存的存货成本比较客观。缺点：每次收货都要计算一次平均单价，计算工作量较大。
五、编码实现与测试
5.1 编码摘要
材料收发存分类汇总的部分代码：
sql语句：
SELECT [K_llll_D].[CLBH] AS CLBH, [K_llll_M].[KDRQ] AS KDRQ, [K_llll_M].[CBXM] AS CBXM, [K_llll_M].[DHDH], [K_llll_D].[SLSL] AS SLSL, [k_LLLL_D].[JEJE] AS JEJE
FROM K_llll_M INNER JOIN K_llll_D ON [K_llll_M].[DHDH]=[K_llll_D].[DHDH]
WHERE [K_llll_M].[status]=1;
SELECT [K_clrk_D].[CLBH] AS CLBH, [K_clrk_M].[KDRQ] AS KDRQ, [K_clrk_M].[DHDH] AS DHDH, [K_clrk_D].[SLSL] AS SLSL, [SLSL]*[K_clrk_D].[DJDJ] AS JEJE
FROM K_clrk_M INNER JOIN K_clrk_D ON [K_clrk_M].[DHDH]=[K_clrk_D].[DHDH]
WHERE [K_clrk_m].[STATUS]=1;
SELECT A.CLBH, Sum(A.SLSL) AS ZSL, Sum(A.JEJE) AS ZJE, year([KDRQ]) & "-" & Month([KDRQ]) & "-" & "1" AS MON
FROM SFC_rk AS A
GROUP BY A.CLBH, year([KDRQ]) & "-" & Month([KDRQ]) & "-" & "1";
SELECT A.CLBH, Sum(IIf(ISNULL(A.SLSL),0,A.SLSL)) AS ZSL, Sum(IIf(ISNULL(A.JEJE),0,A.JEJE)) AS ZJE, year([KDRQ]) & "-" & Month([KDRQ]) & "-" & "1" AS MON
FROM SFC_ck AS A
GROUP BY A.CLBH, year([KDRQ]) & "-" & Month([KDRQ]) & "-" & "1";
SELECT A.BHBH AS BHBH, A.YFYF AS YFYF, IIf(ISNULL(A.QCSL),0,A.QCSL) AS QCSL, IIf(ISNULL(B.ZSL),0,B.ZSL) AS SRSL, [QCSL]+SRSL AS MISL, IIf(ISNULL(A.QCJE),0,A.QCJE) AS QCJE, IIf(ISNULL(B.ZJE),0,B.ZJE) AS SRJE, [QCJE]+SRJE AS MIJE
FROM T_SFC_QC AS A LEFT JOIN SFC_RK_GP AS B ON (A.YFYF=CDATE(B.MON)) AND (A.BHBH=B.CLBH)
ORDER BY [bhbh];
SELECT A.BHBH, A.YFYF, A.QCSL, A.SRSL, A.MISL-IIF(ISNULL(B.ZSL),0,B.ZSL) AS QMSL, A.QCJE, A.SRJE, A.MIJE-IIF(ISNULL(B.ZJE),0,B.ZJE) AS QMJE, IIF(ISNULL(B.ZSL),0,B.ZSL) AS FCSL, IIF(ISNULL(B.ZJE),0,B.ZJE) AS FCJE
FROM SFC_AAA AS A LEFT JOIN SFC_CK_GP AS B ON (A.YFYF=CDATE(B.MON)) AND (A.BHBH=B.CLBH)
ORDER BY [bhbh];
SELECT A.BHBH, B.PMPM AS PMPM, B.GGGG AS GGGG, A.YFYF, A.QCSL, A.SRSL, A.FCSL, A.QMSL, A.QCJE, A.SRJE, A.FCJE, A.QMJE, B.FLAA, B.FLBB, B.FLCC
FROM SFC_BBB AS A LEFT JOIN J_clcl AS B ON A.BHBH=B.BHBH
ORDER BY A.BHBH;
SELECT SFC_CCC.*, IIf(ISNULL([O_Dzfy].[ZWZW]),"空",[O_Dzfy].[ZWZW]) AS ZWBB
FROM SFC_CCC LEFT JOIN O_Dzfy ON [O_Dzfy].[FHFH]=[SFC_CCC].[FLBB];
SELECT SFC_ZW_B.*, IIf(isnull([O_Dzfy].[ZWZW]),"空",[O_Dzfy].[ZWZW]) AS ZWCC
FROM SFC_ZW_B LEFT JOIN O_Dzfy ON [SFC_ZW_B].[FLCC]=[O_Dzfy].[FHFH];
SELECT A.FLBB AS FLBB, A.ZWBB AS ZWBB, A.ZWCC AS ZWCC, A.YFYF AS YFYF, Sum(A.QCSL) AS QCZSL, Sum(A.SRSL) AS SRZSL, Sum(A.FCSL) AS FCZSL, Sum(A.QMSL) AS QMZSL, Sum(A.QCJE) AS QCZJE, Sum(A.SRJE) AS SRZJE, Sum(A.FCJE) AS FCZJE, Sum(A.QMJE) AS QMZJE
FROM SFC_ZW_C AS A
GROUP BY A.FLBB, A.ZWBB, A.YFYF, A.ZWCC;
全月一次加权平均计算单价的部分代码：
sql 语句：
SELECT A.CLBH, SUM(A.SLSL) AS RKSL, SUM(A.JEJE) AS RKJE
FROM AVER_MTH_RK1 AS A
WHERE NOT (ISNULL(A.YFYF))
GROUP BY [CLBH];
SELECT A.CLBH, [SLSL], [JEJE], [YFYF]
FROM AVER_MTH_RK AS A LEFT JOIN T_SFC_QC AS B ON (A.CLBH=B.BHBH) AND (A.KDRQ>=B.YFYF);
SELECT A.DHDH, A.KDRQ, B.CLBH, B.SLSL, B.SLSL*B.DJDJ AS JEJE
FROM K_clrk_M AS A INNER JOIN K_clrk_D AS B ON A.DHDH=B.DHDH
WHERE STATUS=1;
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