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H c s d liu phn tn

Chng I: C s d liu phn tn Gii thiu tng qut v c s d liu v c s d liu phn tn. Phn bit c s d liu tp trung vi c s d liu phn tn thy c khc bit gia hai c s d liu v li ch ca c s d liu phn tn. Chng II: Thit k c s d liu phn tn. Chng ny m t cch thit k c s d liu phn tn mc thp nh phn chia quan h thnh cc on, cp pht on, nh gi cc cch phn tn d liu sao cho hp l nht. Trng tm l phn on ngang, phn on dc v phn on hn hp. T ti liu tham kho, lun vn cng a ra c hm gi tr ca cc cch phn on. Chng III Xy dng h c s d liu phn tn trong k ton ti chnh.

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CHNG I GII THIU C S D LIU PHN TN Nhng nm ca thp k 70, my tnh c kh nng xy dng h thng thng tin v h c s d liu. Mt mt hnh thnh v pht trin cc m hnh l thuyt cho h c s d liu v mt khc nhng ngun pht trin h thng ng dng ngy cng c nhiu kinh nghim. H thng thng tin hnh thnh trn c s kt ni cc my tnh khc nhau. Nhng nm gn y, h c s d liu phn tn c pht trin da trn c s d liu v mng my tnh. C s d liu phn tn gm nhiu c s d liu tch hp li vi nhau thng qua mng my tnh trao i d liu, thng tin... C s d liu c t chc v lu tr nhng v tr khc nhau trong mng my tnh v chng trnh ng dng lm vic trn c s truy cp d liu nhng im khc nhau . Vn hon ton mi l xy dng v ci t mt c s d liu phn tn. Cn gii quyt vn xy dng v ci t c s d liu phn tn c th nh vn thit k phn tn, thit k c s d liu... I.C S D LIU V c bn c s d liu (Database) l tp hp d liu c lu tr mt cch c t chc phc v cho cng vic s dng thun tin nht. D liu l s liu, hnh nh... cn c lu tr di dng file, record...tin li cho ngi dng i vi vic tham kho, x l... Mi c s d liu cn c chng trnh qun l, xp xp, duy tr....d liu gi l h qun tr c s d liu (DBMS - Database Management System). H qun tr c s d liu c coi l b din dch ngn ng bc cao dch cc cng vic ngi s dng thao tc trn d liu m ngi dng khng cn quan tm n thut ton. V mt kin trc, c s d liu c phn chia thnh cc mc khc nhau. Mt c s d liu c bn c ba phn chnh l mc vt l, mc khi nim v mc th hin. Tuy nhin vi c s d liu cp cao th c th c nhiu mc phn ho hn. Mc vt l: l mc thp nht ca kin trc h c s d liu, mc ny d liu c t chc di nhiu cp khc nhau nh bn ghi, file... Mc khi nim: l s biu din tru tng ca c s d liu vt l v c th ni mc vt l l s ci t c th ca c s d liu mc khi nim. Mc th hin: khi c s d liu c thit k, nhng g th hin (giao din, chng trnh qun l, bng...) gn gi vi ngi s dng vi c s d
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H c s d liu phn tn

liu mc khi nim gi l khung nhn. Nh vy s khc nhau gia khung nhn v mc khi nim khng ln. M hnh ph bin nht ca c s d liu l m hnh quan h: trong m hinh quan h xt tp con ca tch Decard ca cc min D (Domain) vi min l mt tp cc gi tr. Gi D1, D2, D3,...Dn l n min. Tch Decard ca cc min D1 D2 D3...Dn l tp tt c n b (v1,v2,v3...,vn) sao cho vi Di vi i=1,..,n. Mi hng ca quan h l mt b (tuples). Quan h l tp con ca tch Decard D1 D2 D3...Dn gi l quan h n ngi. Khi mi b c n thnh phn ( n ct ), mi ct ca quan h gi l thuc tnh. II.C S D LIU PHN TN V C S D LIU TP TRUNG C s d liu tp trung cng vi c s d liu khng qua thit k hnh thnh trc khi c c s d liu phn tn. Hai hnh thc ny pht trin trn c s t pht v h thng tp trung. Nh vy hai hnh thc ny khng p ng c yu cu t chc v cng vic trn phm vi ln. C s d liu phn tn c thit k khc c s d liu tp trung. Do cn i snh cc c trng ca c s d liu phn tn vi c s d liu tp trung thy c li ch ca c s d liu phn tn. c trng m t c s d liu tp trung l iu khin tp trung, c lp d liu, gim bt d tha, c cu vt l phc tp i vi kh nng truy cp, ton vn, hi phc, iu khin tng tranh, bit lp v an ton d liu. iu khin tp trung: iu khin tp trung cc ngun thng tin ca cng vic hay t chc. C ngi qun tr m bo an ton d liu. Trong c s d liu phn tn: khng cp n vn iu khin tp trung. Ngi qun tr c s d liu chung phn quyn cho ngi qun tr c s d liu a phng. c lp d liu: l mt trong nhng nhn t tc ng n cu trc c s d liu t chc d liu chuyn cho chng trnh ng dng. Tin li chnh ca c lp d liu l cc chng trnh ng dng khng b nh hng khi thay i cu trc vt l ca d liu. Trong c s d liu phn tn, c lp d liu c tm quan trng cng nh trong c s d liu truyn thng. Khi nim c s d liu trong sut m t hot ng chng trnh trn c s d liu phn tn c vit nh lm vic trn c s d liu tp trung. Hay ni cch khc tnh ng n ca chng trnh khng b nh hng bi vic di chuyn d liu t ni ny sang ni khc trong mng my tnh. Tuy nhin tc lm vic b nh hng do c thi gian di chuyn d liu. Gim d tha d liu: Trong c s d liu tp trung, tnh d tha hn ch c cng nhiu cng tt v:

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H c s d liu phn tn

-D liu khng ng nht khi c vi bn sao ca cng c s d liu logic; trnh c nhc im ny gii php l ch c mt bn sao duy nht. -Gim khng gian lu tr. Gim d tha c ngha l cho php nhiu ng dng cng truy cp n mt c s d liu m khng cn n nhiu bn sao nhng ni chng trnh ng dng cn . Trong c s d liu truyn thng tnh d tha d liu cng cn quan tm v: -Tnh cc b ca chng trnh ng dng s tng nu d liu t mi ni m chng trnh ng dng cn. -Kh nng sn sng ca h thng cao bi v khi c li mt ni no trong h thng th khng cn tr hot ng ca chng trnh ng dng. Ni chung, nguyn nhn i lp vi tnh d tha a ra trong mi trng truyn thng vn cn ng cho h thng phn tn v v vy cng vic nh gi mc tt ca tnh d tha i hi nh gi li cng vic la chn mc d tha d liu. C s d liu phn tn khc phc c hai nhc im ny v d liu c chia ra thnh nhiu phn nh v ch c mt bn sao logic tng th duy nht tin cho vic truy cp d liu. Cu trc vt l v kh nng truy cp: ngi s dng truy cp n c s d liu tp trung phi thng qua cu trc truy cp phc tp: nh v c s d liu, thit lp ng truyn... Trong c s d liu phn tn, cu trc truy cp phc tp khng phi l cng c chnh truy cp hiu qu n c s d liu. Hiu qu c ngha l thi gian tm kim v chuyn d liu nh nht, chi ph truyn thng thp nht. Mi cch thc truy cp c s d liu phn tn vit bi ngi lp trnh hoc to ra bi mt b ti u. Cng vic vit ra mt cch thc truy cp c s d liu phn tn cng ging nh vit chng trnh duyt trong c s d liu tp trung. Cng vic m chng trnh duyt ny lm l xc nh xem c th truy cp n c bao nhiu c s d liu. Tnh ton vn, hi phc v iu khin tng tranh: Mc d trong c s d liu, tnh ton vn, hi phc v iu khin ng thi lin quan nhiu vn lin quan ln nhau. M rng hn vn ny l vic cung cp cc giao tc. Giao tc l n v c bn ca vic thc hin: giao tc c th l b cng vic c thc hin ton b hoc khng c thc hin. Trong c s d liu phn tn, vn iu khin giao tc t tr c ngha quan trng: h thng iu phi phi chuyn i cc qu thi gian cho cc giao
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tc lin tip. Nh vy giao tc t tr l phng tin t c s ton vn trong c s d liu C hai mi nguy him ca giao tc t tr l li v tng tranh. Tnh bit lp v an ton: trong c s d liu truyn thng, ngi qun tr h thng c quyn iu khin tp trung, ngi s dng c chc chn c phn quyn mi truy cp vo c d liu. im quan trng l trong cch tip cn c s d liu tp trung, khng cn th tc iu khin chuyn bit. Trong c s d liu phn tn, nhng ngi qun tr a phng cng phi gii quyt vn tng t nh ngi qun tr c s d liu truyn thng. Tuy nhin, hai vn c bit sau y ca c s d liu phn tn c ngha quan trng khi cp n: -Th nht trong c s d liu phn tn vi cp t tr cao mi im, ngi c d liu a phng s cm thy an ton hn v h c th t bo v d liu ca mnh thay v ph thuc vo ngi qun tr h thng tp trung. -Th hai, vn an ton thc cht vi h thng phn tn khng ging nh cc h thng thng thng khc m cn lin quan n mng truyn thng. Nh vy trong c s d liu phn tn vn an ton c s d liu phc tp hn v i hi nhiu k thut bo v. Nguyn nhn gy ra l h thng ny c tnh m v nhiu ngi dng trong cng h thng s dng nhiu c s d liu. III.KHI NIM V C S D LIU PHN TN V yu cu ca cng ty, doanh nghip, n v kinh doanh... v vn t chc sao cho kinh doanh c hiu qu nht v nm bt thng tin nhanh nht khi cc c s ca cng ty hin nhng a im xa nhau cho nn xy dng mt h thng lm vic trn c s d liu phn tn l ph hp xu hng hin nay v h thng ny tho mn c nhng yu cu t chc ca n v. Li im v t chc v k thut ca xu hng pht trin c s d liu phn tn l: gii quyt c nhng hn ch ca c s d liu tp trung v ph hp xu hng pht trin t nhin vi c cu khng tp trung ca cc t chc, cng ty doanh nghip... Ni mt cch n gin, c s d liu phn tn l tp hp d liu logic thuc v cng mt h thng nhng tri rng ra nhiu im trn mng my tnh. Nh vy c hai vn ca c s d liu phn tn vi tm quan trng tng ng nhau: Vic phn tn: Trong thc t d liu khng t trn cng mt v tr v vy y l c im phn bit c s d liu phn tn vi c s d liu tp trung v c s d liu n l.

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Lin quan logic: Trong c s d liu phn tn, d liu c mt s c tnh lin kt cht ch vi nhau nh tnh kt ni, tnh lin quan logc.. Trong c s d liu tp trung, mi v tr qun l mt c s d liu v ngi s dng phi truy cp n c s d liu nhng v tr khc nhau ly thng tin tng hp. IV.LI IM CA C S D LIU PHN TN C nhiu nguyn nhn pht trin c s d liu phn tn nhng tu trung li ch gm nhng im sau y: Li im v t chc v tnh kinh t: t chc phn tn nhiu chi nhnh v dng c s d liu phn tn ph hp vi cc t chc kiu ny. Vi vai tr l ng lc thc y kinh t thng mi pht trin rng hn, th vic pht trin cc trung tm my tnh phn tn nhiu v tr tr thnh nhu cu cn thit. Tn dng nhng c s d liu sn c: Hnh thnh c s d liu phn tn t cc c s d liu tp trung c sn cc v tr a phng. Thun li cho nhu cu pht trin: Xu hng dng c s d liu phn tn s cung cp kh nng pht trin thun li hn v gim c xung t v chc nng gia cc n v tn ti v gim c xung t gia cc chng trnh ng dng khi truy cp n c s d liu. Vi hng tp trung ho, nhu cu pht trin trong tng lai s gp kh khn. Gim chi ph truyn thng: Trong c s d liu phn tn chng trnh ng dng t a phng c th gim bt c chi ph truyn thng khi thc hin bng cch khai thc c s d liu ti ch. Tng s cng vic thc hin: H c s d liu phn tn c th tng s lng cng vic thc hin qua p dng nguyn l x l song song vi h thng x l a nhim. Tuy nhin c s d liu phn tn cng c tin li trong vic phn tn d liu nh to ra cc chng trnh ng dng ph thuc vo tiu chun m rng v tr lm cho cc ni x l c th h tr ln nhau. Do trnh c hin tng tc nghn c chai trong mng truyn thng hoc trong cc dch v thng thng ca ton b h thng. Tnh d hiu v sn sng: Hng pht trin c s d liu phn tn cng nhm t c tnh d hiu v tnh sn sng cao hn. Tuy nhin t c mc tiu ny khng phi l d lm v i hi s dng k thut phc tp. Kh nng x l t tr ca cc im lm vic khc nhau khng m bo tnh d s dng. Hai nguyn nhn v mt k thut p ng cho s pht trin h c s d liu phn tn: -Cng ngh to ra my tnh nh v nn tng phn cng c kh nng phc v xy dng h thng thng tin phn tn.
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-K thut thit k h c s d liu phn tn c pht trin vng chc da trn hai k thut thit k chnh l Top-down v Bottom-up t nhng nm thp k 60. K thut thit k c s d liu phn tn phc tp nhng h c s d liu phn tn cng cn thit cho xu hng pht trin kinh t hin nay. V.H QUN TR C S D LIU PHN TN H qun tr c s d liu phn tn cung cp cng c nh to lp v qun l c s d liu phn tn. Phn tch c im ca h thng qun tr c s d liu phn tn nh di y phn bit h thng pht trin theo kiu thng mi c sn v kiu mu phn tn. H thng pht trin theo kiu thng mi c sn c pht trin bi nhng ngi cung cp h c s d liu tp trung. H c s d liu tp trung m rng bng cch thm vo nhng phn b xung qua cch cung cp thm ng truyn v iu khin gia cc h qun tr c s d liu tp trung ci t nhng im khc nhau trn mng my tnh. Nhng phn mm cn thit cho vic xy dng c s d liu phn tn l: Phn qun l c s d liu ( Database Management - DB ). Phn truyn thng d liu (Data Communication - DC ). T in d liu c m rng th hin thng tin v phn tn d liu trong mng my tnh (Data Dictionary - DD). Phn c s d liu phn tn (Distributed Database DDB). M hnh cc thnh phn ca h qun tr c s d liu pht trin theo kiu thng mi (Truy cp t xa trc tip).
C s d liu a phng 1 DB DC DD DDB

C s d liu a phng 2

DD DB DC

DDB

Nhng dch v h qun tr c s d liu cung cp:


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-Cch thc truy cp d liu t xa: bng chng trnh ng dng. -La chn mt cp trong sut phn tn thch hp: cho php m rng h thng theo nhiu cch khc nhau theo tng hon cnh (phi cn nhc gia cp trong sut phn tn v phn chia cng vic thc hin cng vic qun tr h thng n gin hn). -Qun tr v iu khin c s d liu bao gm cng c qun l c s d liu, tp hp thng tin v cc thao tc trn c s d liu v cung cp thng tin tng th v file d liu t cc ni trong h thng. -iu khin tng tranh v iu khin hi phc d liu ca giao tc phn tn. Cch thc truy cp c s d liu t xa qua chng trnh ng dng theo hai cch c bn: Truy cp t xa trc tip v gin tip.
Phng thc c scp Truy cp truy d d liu liu Chng trnh ng dng H qun tr c s d liu 1

H qun tr c s d liu 2 Kt qu

C s d liu 2

M hnh truy cp t xa qua phng thc c s ca h qun tr c s d liu Theo m hnh trc tip trn, chng trnh ng dng a ra yu cu truy cp n c s d liu t xa, yu cu ny c h qun tr c s d liu t ng tm ni t d liu v thc hin yu cu ti im . Kt qu c tr li cho chng trnh ng dng. n v chuyn i gia hai h qu tr c s d liu l phng thc truy cp c s d liu v kt qu nhn c (thng qua vic thc hin phng thc truy cp ny). Vi cch thc truy cp t xa nh vy cp trong sut phn tn c xy dng bng cch to ra tn file ton b nh a ch thch hp cho nhng im lu tr d liu xa. M hnh di y m t cch thc truy cp phc tp hn (truy cp gin tip):
Chng trnh ng dng H qun tr c s d liu 1 Trang H qun tr H qun tr
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H c s d liu phn tn

Theo m hnh truy cp ny, chng trnh ng dng thc hin yu cu qua chng trnh ph im khc. Chng trnh ph ny c ngi lp trnh ng dng vit truy cp t xa n c s d liu v tr v kt qu ca chng trnh ng dng yu cu. H qun tr c s d liu phn tn cung cp c hai kiu truy cp bi v mi cch truy cp u c u im ca n. VI.CC MC TRONG SUT CA C S D LIU PHN TN Trong h c s d liu phn tn, nhng ngi thit k h thng xy dng ln mt h cc phn mm phc v yu cu ngi dng trn c s d liu c sn. Hnh di y trnh by kin trc chung ca c s d liu phn tn. Tt nhin kin trc ny khng biu din tng minh cho mi h c s d liu phn tn. Cc mc ca c s d liu phn tn c trnh by mang tnh khi nim thch hp d hiu v t chc ca cc c s d liu phn tn ni chung.

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H c s d liu phn tn S ton th

S phn on S cp pht

DBMS v tr 1

S nh x a phng 1

S nh x a phng 2

DBMS v tr 2

C s d liu 1

C s d liu 2

Mc nh ca lc l s ton th: M t mi d liu nm trong c s d liu phn tn nh khng b phn tn. Tuy nhin m hnh d liu s dng xc nh s ton th xc nh cch thc nh x n nhng mc khc ca c s d liu phn tn. Theo cch s dng m hnh s ton th, s ton th xc nh mt tp cc quan h chung nht ca h thng. Mi quan h c th chia ra cc phn khng chng ln nhau gi l on. C nhiu cch chia: chia theo chiu ngang, chia theo chiu dc v chia theo kiu hn hp theo chiu ngang v chiu dc. nh x ny gia quan h v cc on c xc nh trong s phn on. nh x theo kiu 1:n (mt quan h sang nhiu on) l mt on tng ng mt quan h v mt quan h tng ng vi mt s on. on xc nh bi mt quan h qua ch s (ch s on d liu). on l phn logic ca quan h, c t vt l ti mt hay vi v tr trn mng my tnh. S cp pht xc nh nhng v tr t on. Kiu nh x xc nh trong s cp pht cho php nhn ra mt c s d liu phn tn l d tha hay khng d tha V mt hnh thc nh x thng t mt quan h sang nhiu on, trong trng hp nh x 1:1 th mt on c nh x t mt quan h. Mi on d liu tng ng vi cng mt quan h R v t cng v tr j to ra nh vt l ca quan h R v tr j. V vy c nh x 1:1 gia nh vt l v mt cp (quan h, on). Mi nh vt l c th c ch nh bi mt tn quan h v mt ch s v tr. phn bit nh vt l, quan h vi on d liu, k hiu Rj ch nh vt l ca quan h R v tr j.

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Thut ng trong sut m t bng bn sao ca on tham chiu n v tr lu tr v bn sao xc nh qua tn quan h v hai ch s (ch s on v ch s v tr). Trong kin trc lc trn c ba mc c lp theo th t gim: mc tng th, mc cp pht v mc nh x. V vy, mc thp hn cn thit phi nh x sang mc cao hn. Vic nh x ny gi l s nh x v ph thuc vo kiu ca c s d liu a phng. Trong h thng ng nht mc c lp c mt s kiu khc nhau khi nh x a phng cc v tr khc nhau. Kin trc ny cung cp khi nim c s v d hiu v c s d liu phn tn. Ba i tng quan trng thc y pht trin cu trc ny l tnh ring r ca vic phn on d liu, cp pht on, iu khin d tha v c lp d liu i vi h qun tr c s d liu a phng. 1.Phn on d liu v cp pht d liu. S chia x ny cho php phn bit hai mc khc nhau ca mc trong sut phn tn, c tn l trong sut phn on v trong sut nh v. Trong sut phn on: l cp cao nht ca mc trong sut, ngi s dng hoc chng trnh ng dng ch lm vic trn cc quan h ca c s d liu. Trong sut nh v l cp thp hn ca trong sut v h thng yu cu ngi s dng hay chung trnh ng dng phi lm vic trn on logc thay v lm vic trn cc quan h ca c s d liu. Tuy nhin ngi khng bit on c t v tr no trong c s d liu. 2.iu khin d tha. Kin trc tham chiu cho php iu khin d tha d liu mc on. Cc on c th c d liu ging nhau dng kt ni d liu l nguyn nhn d tha d liu. 3.c lp vi h qun tr c s d liu a phng. c im ny gi l nh x trong sut i vi c s d liu a phng: qun tr c s d liu phn tn khng cn quan tm n kiu d liu xc nh ca c s d liu a phng. Mc trong sut bn sao lin quan cht ch ti mc trong sut nh v. Mc trong sut bn sao c ngha l ngi s dng khng bit bn sao ca on t v tr no. Mc trong sut bn sao tng ng mc trong sut nh v. Tuy nhin, trong nhng trng hp thc t ngi s dng khng c mc trong sut nh v nhng li c mc trong sut bn sao. Phn r quan h thnh cc on thc hin qua vic p dng hai phn on: phn on ngang v phn on dc.
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Phn on ngang: mt on c xc nh qua biu thc i s quan h vi quan h l ton t v cc on l kt qu. Hay ni cch khc, vic phn on ngang bao gm vic chia cc b ca quan h thnh cc tp con. Mi tp con ny c thuc tnh v tr thng thng. Cc on ny c xc nh qua vic coi mi on l ton t chn trn quan h. Phn on dc: phn on dc mt quan h l vic chia nh tp thuc tnh thnh nhiu nhm quan h v on dc. Phn on ng khi mi thuc tnh u nh x t nht sang mt thuc tnh ca on. Hn na, c th to li quan h ban u bng lin kt cc on vi nhau. C mt s lut xc nh cc on: iu kin hp: mi d liu ca quan h phi nh x n cc on. Khng xy ra trng hp d liu thuc v quan h nhng khng thuc v mt on no. iu kin ti to li quan h: lun lun c kh nng to li quan h t cc on ca quan h. iu kin cn: mi on c lu tr trong c s d liu phn tn v quan h phi xy dng li c khi cn thit. iu kin khng lin kt: thch hp khi cc on khng lin kt vi nhau v vy cc bn d liu lp li c th c iu khin r rng cc mc cp pht. iu kin ny ch yu c ch vi phn on ngang. VII.QUN TR C S D LIU PHN TN Qun tr h c s d liu phn tn gii quyt vn pht trin, iu khin, duy tr v kim tra phn mm ca chng trnh ng dng dng c s d liu. Qun tr c s d liu khng ch l cng vic k thut m bao gm c thng bo v cch to phng thc ngi s dng truy cp c n c s d liu. Trong phn ny quan tm n nhng ni dung sau y: +Ni dung v cch qun l bng danh mc. Bng danh mc cha cc thng tin h thng cho chng trnh ng dng khi c yu cu truy cp n c s d liu. Trong h thng phn tn, bng danh mc cha cc m t v vic phn on, cp pht d liu v nh x ti tn c s d liu a phng. Nh vy nhng bng danh mc tr thnh c s d liu phn tn phn tn ti cc v tr v qun l mt cch hiu qu. +M rng c ch bo v v phn quyn i vi h thng phn tn. Vn quan trng nht trong qun tr c s d liu l cp t tr ca cc v tr t tr a phng. C hai cch gii quyt cc oan l khng c tnh t tr a phng v t tr a phng hon ton.

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Trng hp th nht, chc nng ca ngi qun tr a phng khng khc so vi ngi qun tr cc c s d liu tp trung. Tuy nhin thc hin cc chc nng ca ngi qun tr kh hn khi phn tn h thng. Mt h thng khng c tnh t tr a phng c th khc nhiu v pha cp phn tn ca bi ton thit lp cc chc nng qun tr. Trng hp th hai, chc nng ca ngi qun tr c s d liu hon ton b gii hn v mi v tr u qun tr c lp hay t tr. Vic chia x d liu gia hai v tr l kt qu ca s tho thun gia hai v tr . Hai v tr thm nhp ln nhau trn c s t tr quyt nh phn d liu no s c chia s cho v tr kia v theo nguyn tc no truy cp t xa n cc ngi s dng khc. 1.Qun l bng danh mc trong c s d liu phn tn: Bng danh mc ca c s d liu phn tn lu tr mi thng tin c ch cho h thng truy cp d liu ng n, hiu qu v thay i cch thc ngi s dng c quyn khc nhau truy cp n d liu. Bng danh mc dng : -Dch cc chng trnh ng dng: Chng trnh ng dng tham chiu n d liu cc mc trong sut khc nhau nh x n d liu vt l. -Ti u ho cc chng trnh ng dng. Yu cu to ra cch thc truy cp qua cng vic cp pht d liu, lu tr cc cch thc truy cp d liu c mi v tr v thng tin thng k ghi bng danh mc. -Thc hin cc chng trnh ng dng. Thng tin v bng dng thay i cc cch thc truy cp ng n m ngi s dng c cc quyn truy cp khc nhau. Bng danh mc lun lun c cp nht khi ngi s dng thay i d liu. Cp nht vo bng danh mc xy ra khi quan h, on hoc nh vt l c to ra hay di chuyn, cu trc truy cp a phng thay i hoc lut qun tr b thay i. 2.Ni dung ca bng danh mc: C mt s cch phn loi thng tin lu tr trong bng danh mc c s d liu phn tn. Sau y l cc cu trc tham chiu: -M t s ton b: Gm tn ca quan h v cc thuc tnh. -M t phn on: Trong phn on ngang phn chia d liu thnh cc on c cng tnh cht hay thuc tnh no nh phn chia theo cc b. Phn on dc l cng vic phn chia cc thuc tnh thnh cc nhm nh. Phn on hn hp ch l s kt hp hai cng vic phn on ngang v phn on dc.
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-M t cng vic cp pht: a ra nh x gia cc on v nh vt l. -nh x n tn c s d liu a phng: Dng tp hp cc tn ca nh vt l sang tn ca d liu a phng lu tr mi v tr. -M t cch thc truy cp: M t cc cch thc truy cp c sn mi v tr a phng. -Thng k tn c s d liu: Gm nhng thng tin s lc v c s d liu. -Tnh vng chc ca thng tin (bo v v rng buc ton vn): Cc thng tin ny bao gm thng tin v cng vic qun tr ngi s dng truy cp n c s d liu hay rng buc ton vn trn nhng gi tr cho php ca c s d liu. Nh quyn truy cp ca ngi s dng thao tc trn mt phn ca d liu, in hnh nh c, xo, cp nht di chuyn d liu. Cho php ngi s dng kh nng phn quyn cho nhng ngi s dng khc cc quyn trn. Thng tin trng thi v ni dung bng danh mc dng tm kim hay hi phc d liu. Thng tin ca bng danh mc coi nh mt phn cu trc d liu ca h thng. 3.Phn tn bng danh mc: Cc bng danh mc dng thit lp c s d liu phn tn. Cng vic phn on, v cp pht ca c s d liu c thit k theo cc nguyn tc thit k c s d liu phn tn. Thng tin ca bng danh mc ch lu tr li khi bng danh mc dng cho vic dch, ti u ho v thc hin cc chng trnh ng dng cng nh s dng lin kt khi c cp nht thay i d liu. Mt vi h thng, thng k nhng thay i c cp nht sau mi cng vic thc hin. Nhng in hnh vn l cp nht thng k thay i thng tin v nhng cng vic c thc hin theo b. Ni chung cng vic lu tr l quan trng nht t l gia cng vic cp nht v cng vic hi p trn c s d liu l nh nht. Vic cp nht v iu khin bng danh mc lin quan cht ch vi cp t tr a phng ca mi v tr. Thc t c mt c trng phn bit im t tr l mi im c kh nng t iu khin d liu ti v tr . gi gn cc v tr t tr, c ch t tn phi m bo c tn mi to ra phi duy nht trong h thng phn tn v khng truy cp n tt c cc bng danh mc. Thng tin bng danh mc v i tng mi to ra khng cn hin ra ngay i vi cc v tr khc. im t tr khng yu cu nhng vic to ra mt i tng mi c th bao gm c vic truy cp n bng danh mc c i tng mi to ra mi v tr.

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Cch gii quyt vn qun l bng danh mc thng qua vic qun l cc im t tr mc khc nhau. Trong c s d liu phn tn, bng danh mc c cp pht theo nhiu cch khc nhau. C ba cch sau y: -Bng danh mc tp trung: Bng danh tng th c lu tr mt v tr. Cch lm ny r rng c hn ch nh thiu ch ca chng trnh ng dng v chng trnh ng dng ny khng t v tr trung tm v thiu tnh sn sng ca h thng v ph thuc vo ch mt v tr trung tm. -Bng danh mc sao y : Bng danh mc c sao chp y ti mi im, nhng ch cho c bng mc ny. V vy vic thay i bng danh mc l cng vic phc tp khi c yu cu cn cp nht thng tin vo bng danh mc mi v tr. -Bng danh mc a phng: Bng danh mc c phn mnh v cp pht theo cch chng lu tr ti cng v tr vi d liu c th truy cp ti. C th c mt s cch thay i: c c hai bng danh mc ngha l mt bng c s d liu ti mt v tr trung tm v mt bng danh mc a phng ti v tr khc. y l kiu in hnh ca h thng phn tn vi mt im tp trung v mng hnh sao ni v tr trung tm vi cc v tr khc. Nu thng tin bng danh mc tm thy ti ch th chng trnh ng dng c x l ti ch v nu bng danh mc tm thy im trung tm th c x l trung tm. Mt cch gii quyt c bit s dng trong mt s h thng l lm cng vic lu tr nh k thng tin khng lu tr a phng. V cch gii quyt ny khc vi vic c bng danh mc bn sao ton b v thng tin lu tr khng cp nht thng xuyn. Thng tin thay i ch c cp nht vo ch khi n thi im cn cp nht. 4.Qun tr v bo v: a.Bo v gia cc v tr : Vn ny sinh trong c s d liu phn tn l vn an ton, thm vo l vic bo v trong truyn thng. Khi truyn d liu, hai v tr cn phi chc chn: - pha ch ca ng truyn cho php trao i thng tin l v tr tho thun trc. -Khng ngi xm nhp bt hp php no c th c hay iu khin cc thng bo trao i gia cc v tr khc nhau trn ng truyn. Yu cu u tin c m bo thng qua vic thit lp giao thc ng nht gia cc im xa nhau. Khi hai c s d liu xa nhau, truyn thng vi nhau, yu cu u tin l hai v tr c s d liu ny gi ln nhau mt
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khu, ging nh cng vic xy ra khi hai ngi s dng hai v tr khc nhau quyt nh chia x d liu. Yu cu th hai l bo v ni dung thng bo chuyn mi ln truyn khi truyn thng. Thng bo trong mng my tnh l cc nhim v v yu cu to cc b nh tm thi lu tr cc thng bo. Yu cu m cc bc trung gian c thc hin sau mt k hiu v di c ch an ton khng thch hp v hiu qu v s lng ln cc nt c th thay i . Cch gii quyt tt nht i vi vn ny l s dng phng php m ho. Phng php m ha l k thut tiu chun thng dng trong h thng thng tin phn tn. V d nh bo v truyn thng gia thit b ngoi vi v b x l thng tin c truyn trn mng c m ho v c gii m im nhn. Phng php m ho khng ch l vic chuyn nhm bit ny vo nhm bit khc m cn hon i th t v ton t logc. Tuy nhin nhng ton t ny c th ph nh c. Nguyn tc m ho v gii m gi l kho ca h thng gii mt m. Phng php gii mt m gia hai v tr yu cu ngi gi v ngi nhn ng trn c s kho gii mt m tho thun gia hai bn. b.Xc nhn ngi s dng: Khi mt ngi kt ni vi c s d liu, ngi phi c h thng nhn bit. Nhn dng l yu cu ch yu gi gn tnh an ton v nu mt ngi xm nhp bt hp php c th gi dng mt ngi hp l, tnh an ton ca h thng b xm phm. Gi s c mt c ch mt khu, cch nhn dng ny yu cu ngi s dng cung cp mt khu lin kt vi mt khu c sn trong h thng. Trong c s d liu phn tn, theo nguyn tc ngi s dng c th t nhn ra mnh ti v tr ca c s d liu. Tuy nhin c im ny c thnh lp theo hai cch sau: -Mt khu c th b sao li mi v tr ca c s d liu phn tn. Cch ny cho php cch nhn dng ngi s dng thc hin a phng nhng cng tho hip tnh an ton ca mt khu khi mt ngi xm nhp bt hp php truy cp vo c s d liu. -Ngi s dng c th c mt v tr ti ch m cng vic nhn dng thc hin. Trong hon cnh ny ngi s dng c nhn dng kt ni vi v tr khc bng cng vic gi mt yu cu. 5.p t lut phn quyn: Mi ngui s dng c nhn dng theo nhiu cch khc nhau, h c s d liu dng lut phn quyn quy nh cc thao tc thc hin trn mt s i tng c s d liu qua cc lut phn quyn ny. Trong mi trng phn tn, nhng cng vic ny sinh l cng vic cp pht nhng lut ny v to c
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cu phn tn dng p t cc lut phn quyn. Lut phn quyn l mt phn ca bng danh mc. C hai hng gii quyt khc nhau l : a.Bn sao y cc lut phn quyn. Hng gii quyt ny thch hp vi trng hp c bn sao bng danh mc y cc v tr v yu cu c ch thich hp phn tn trc tuyn cp nht c n cc bng danh mc ny. Tuy nhin hng gii quyt ny cho php cc cch phn quyn kim tra khi bt u chng trnh bin dch hay bt u thc hin cng vic. Thc t ngi s dng c yu cu truy cp khng ng n s b pht hin ti ch v do d dng tng kh nng nhn bit chng trnh dch hay cng vic thc hin l khng thch hp . b.Cp pht lut phn quyn cho cc i tng cng mt v tr m lut phn quyn tham chiu ti. Hng gii quyt ny thch hp vi bng danh mc c t a phng v khng mc phi li khng c quyn nhng truy cp bt hp php. Tuy nhin, ngi s dng khng c quyn truy cp hp php x l bng cch cho truy cp n d liu trong kho nh trung gian. Trng hp truy cp khng ng n th cng vic yu cu s khng c thc hin. Hng gii quyt th hai thch hp vi cc v tr t tr trong khi cch th nht thch hp vi c s d liu phn tn trong h thng ring l. Trong hng gii quyt th nht dng bn sao y cc lut phn quyn theo nhiu cch khc nhau nu tnh n gi c thc hin. Phn quyn cho ngi s dng trong h thng tp trung bao gm phn cc quyn: c, chn, to v xo cc i tng (v d nh b) v cng vic to, xo cc i tng (nh quan h ca cc on). Trong c s d liu phn tn, b xung nhng quyn c bit nh mt ngi di chuyn mt i tng t v tr ny sang v tr khc. c quyn c bit di chuyn mt i tng kh khn hn khi cp c hai quyn chn v xo. Vic di chuyn mt i tng nu ch thng qua hai cng vic xo i tng v tr ny v to i tng v tr khc nhng khng m bo thng tin v i tng khng b mt v khng thng tin no c to thm vo. 6.Phn lp ngi s dng: n gin ho c cu gii quyt vic phn quyn v vic sp xp thng tin, cc ngi s dng ring r c nhm thnh cc nhm v mi nhm c phn cc quyn ging nhau. Vic phn thnh nhm s d qun l hn thay v vic qun l tng ngi s dng. Trong c s d liu, phn lp ngi s dng theo quyn cn cn nhc cng vic sau y:
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-S sp xp mt cch t nhin nhng ngi s dng l mt vn trong vic phn tn c s d liu cho nhng v tr khc nhau. Ging nh mi ngi s dng v tr x c cng c mt vi c tnh theo quan im qun tr. Phi thnh lp c cu t tn thch hp cho lp ngi s dng. -Mt s vn xut hin khi chia nhm gm nhng ngi s dng v nh ni no lu tr thng tin v quyn truy cp ca nhm ngi s dng v lut no s c s dng tnh ton vic chia nhm ngi s dng. Vn c bit phc tp khi nhiu nhm ngi s dng cc v tr c xem xt trong hon cnh l nhng v tr t tr. Xut hin vn xem xt quyt nh i vi cc nhm lm vic nh b quyn hoc thm quyn v xo mt thnh vin. V vy c ch ny phi c s nht tr ca a s hay ca ton b cc v tr trong cng nhm hoc ca ngi qun tr cp cao hn. Kt lun Mi c im ca cng vic qun tr h c s d liu tp trung u quy nh cho cng vic qun tr c s d liu phn tn. Cng vic qun tr c s d liu phn tn ph thuc vo cp t tr ca h thng vi s vng mt ca nhng v tr t tr, tuy nhin cp phn tn c thut ton thit lp h c s d liu phn tn. Trong c s d liu phn tn, bng danh mc khng b rng buc trong vic phn tn v cp pht.

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CHNG II THIT K C S D LIU PHN TN Khi c s d liu phn tn mi giai on pht trin ban u, nhng ngi thit k cha c nhiu kinh nghim v vic lm th no thit k c s d liu phn tn. Tuy nhin vic thit k mt c s d liu trong h thng n l v mt k thut v t chc rt kh khn v vy vic thit k c s d liu phn tn cng kh khn hn. Vn mi ny sinh v mt k thut nh vic ni lin cc im lm vic vi nhau qua mng my tnh v ti u ho vic phn tn d liu cng nh ng dng ti u cng vic thc hin. V pha t chc, vn phn quyn rt quan trng khi h thng phn tn in hnh thay th cho h thng ln, h thng tp trung. Trong trng hp ny, c th xung t v pha cng tc t chc. Mc d cn hn ch v kinh nghim thit k h thng phn tn, vn ny l lnh vc c nghin cu rng ri. Quan im v mt ton hc ca c s d liu i vi vic phn tn tt d liu qua mng my tnh c phn tch trong h thng file phn tn v gn y l trong c s d liu phn tn. Kt qu chnh ca cng vic nghin cu c dng thit k c s d liu phn tn: -Phng php c th phn tn d liu mt cch thun tin. -C s v mt ton hc dng tr gip thit k trong vic xc nh vic phn tn d liu. Chng ny s gii thiu mt c s cho thit k c s d liu phn tn qua vic nhn mnh nhng bc trong thit k v cng ch ra i tng ca thit k c s d liu phn tn, hng pht trin top-down v bottom-up. I.C S THIT K C S D LIU PHN TN: Thut ng thit k c s d liu phn tn c ngha rt rng v khng chnh xc. Thit k c s d liu tp trung gm c cc cng vic sau: -Thit k s khi nim: m t c s d liu hp nht (mi d liu c s dng bi ng dng c s d liu). -Thit k c s d liu vt l: tham chiu t lc khi nim ti vng lu tr v xc nh cc cch thc truy cp khc nhau. Trong c s d liu phn tn, c hai vn xy ra khi thit k s ton b v khi thit k c s d liu vt l a phng ( mi v tr). Nhng k
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thut c th ng dng cho hai vn trn cng ging nh trong c s d liu phn tn. Trong c s d liu phn tn b xung vo hai vn na: -Thit k phn on: xc nh cch thc phn chia nhng quan h ton b thnh nhng on d liu theo chiu dc ,chiu ngang v kiu hn hp. -Thit k cp pht on d liu: xc nh cch thc on d liu tham kho n nh vt l no v cng xc nh cc bn sao ca on d liu. Thit k phn on mi c nghin cu gn y, tuy nhin cng vic phn on tr thnh c trng ca c s d liu phn tn. Bn cnh vn cp pht cng c nghin cu khi pht trin h thng file phn tn v trong c s d liu tp trung c thit b lu tr phc tp. Cch phn bit hai vn ny r rng, vn th nht ng lc ca vic phn mnh quan h gii quyt vn tiu chun v logic; vn th hai gii quyt vn v ni t vt l ca d liu nhng v tr khc nhau. Tuy nhin phi rt cn thn khi phn bit theo cch ny v khng th xc nh cch phn on tt nht v cng vic cp pht bng cch gii quyt hai vn c lp v rng hai vn lin quan nhau. Cng vic thit k chng trnh ng dng c thc hin sau khi thit k s v c kin thc v yu cu ca chng trnh ng dng. Thit k s c kh nng cung cp hiu qu cc chng trnh ng dng. V vy trong thit k c s d liu phn tn, hiu bit r rng v y v yu cu ca chng trnh ng dng l cn thit i vi chng trnh ng dng quan trng. Nhng cng vic thit k c thc hin thng xuyn cng vic thc hin ca thit k ng n. Nhng yu cu trong chng trnh ng dng: -V tr ni chng trnh ng dng c a ra (cng gi l v tr c s ca chng trnh ng dng ). -Tnh thng xuyn hot ng ca chng trnh ng dng: s ln yu cu ca chung trnh ng dng trong mt khong thi gian. Trng hp thng thng chng trnh ng dng c th c a ra nhiu v tr khc nhau v vy phi bit tn sut hot ng ca chng trnh ng dng ti mi v tr. -S lng, kiu v phn tn thng k cc ln truy cp i vi mi i tng d liu c yu cu bi cc chng trnh ng dng. Vic m t nhng c im ny khng quan trng, hn na phn ny ch quan tm n nhng d liu in hnh cho quan h v phi dch ng n sang loi c th p dng c cho cc on. Kt qu ca cng vic thit k c dng khi phn on, nhng d liu ny phi nhn bit bi cc cch phn on khc nhau khi thit k.

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1.i tng thit k ca c s d liu phn tn Trong thit phn tn d liu, nhng i tng sau y c quan tm: Tin trnh a phng: phn tn d liu cc i ho tin trnh a phng hay tng thi gian b x l trung tm cho tin trnh a phng tng ng vi nguyn tc l n gin ho cng vic: t d liu gn chng trnh ng dng thng xuyn s dng d liu . Thc hin c tin trnh a phng l mc ch chnh ca c s d liu phn tn. Cch n gin nht m t tin trnh a phng l ch n hai loi tham chiu ti d liu: tham chiu a phng v tham chiu t xa. Mt v tr c s ca chng trnh ng dng xc nh th tnh a phng v tnh bit lp ca cng vic tham chiu ca chng trnh ch ph thuc vo vic phn tn d liu. Thit k phn tn d liu cc i ho tin trnh a phng c th thc hin qua vic thm vo mt s tham chiu a phng v tham chiu t xa tng ng vi mi phn on. Mt cch m rng tm quan trng ca vic ti u ho l a vo mt s mc tiu khi chng trnh ng dng c tnh a phng hon ton. Thut ng ny ch r nhng chng trnh ng dng ny c th hon ton thc hin v tr c s. Tin li chnh ca tnh a phng khng ch hon ton l vic gim cng vic truy cp t xa m bn cnh cng lm tng tnh n gin trong iu khin thc hin chng trnh ng dng. Tnh sn c v d hiu ca d liu phn tn: Cp cao ca tnh sn c i vi chng trnh ng dng c thuc tnh ch c t c qua vic lu tr cc bn sao ca cng mt thng tin. H thng phi chuyn sang mt bn sao khc khi mt bn sao no truy cp iu kin khng bnh thng hay bn sao khng c sn. Tnh d hiu cng t c khi lu tr nhiu bn sao ca cng mt thng tin khi cho php hi phc t nhng hng hc hay t nhng ph hy v mt vt l ca cng mt bn sao bng cch dng mt bn sao khc (khi vn tn ti cc bn sao khc). Hng hc trong my tnh thng l nhng s kin xy ra m khng cn kh nng hi phc li. Nh vy vic t nhiu bn sao trn nhng v tr a l ri rc khp ni l gii php hp l. Phn chia khi lng cng vic: Phn tn cng vic cho nhng v tr l c im quan trng ca h thng my tnh phn tn. Vic phn chia cng vic cng nhm mc ch t c tin li v kh nng hoc tin ch my tnh mi v tr trn mng v cng tng cp thc hin song song ca chng trnh ng dng. Khi phn chia khi lng cng vic c th nh hng xu n tin trnh x l a phng v cn thit cn nhc n li hi trong thit k d liu phn tn.

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Gi c thit b lu tr v tnh sn c: Phn tn d liu c th phn nh gi c v tnh sn c ca thit b lu tr cc v tr khc nhau. Tuy nhin c th c nhng im c bit trong mng lu tr d liu hoc c nhng im lm vic khng cung cp kho d liu. Gi c ca thit b lu tr khng th thch hp khi so snh vi CPU - n v x l trung tm, thit b vo ra v gi c truyn thng ca chng trnh ng dng, do gii hn tnh sn c ca thit b lu tr mi v tr phi c cn nhc. S dng mi tiu chun cng mt v tr (c s d liu) l cng vic rt kh khn v dn ti m hnh ti u phc tp. C th xem xt mt vi c im trn y nh nhng rng buc. 2.Hng thit k Top-dowwn v Bottom-up c s d liu phn tn C hai phng php thit k l hng thit k Top-dowwn v Bottom-up. Trong hng thit k Top-down, bt u bi vic thit k s tng th, tip tc thit k phn on c s d liu v sau cp pht cc on ny cho cc v tr, to hnh nh vt l ca d liu. Hon thnh hng ny qua vic thc hin thit k vt l d liu cp pht cho d liu. i vi h thng pht trin t nhng h thng hn tp th phng php ny c sc hp dn ln v n cho php thc hin thit k da trn cc gii php hp l theo tng trng hp. Dng thit k Bottom-up khi c s d liu phn tn c pht trin qua vic lin kt c s d liu c sn. Thc t, trong trng hp ny s ton th c c to ra bi s tho hip gia cc loi m t d liu c sn. Thm ch c th mi cp c s d liu c sn khng ph thuc vic kt hp vi nhau khi s dng s gii thch. Tuy nhin dn ti cc h thng trong khi nim khc nhau v kin trc tham chiu. Khi c s d liu c sn c lin kt vi nhau thnh c s d liu phn tn, cc c s d liu ny c th dng h qun tr c s d liu a phng v tr . h thng ng b cn c thm mt s vic phc tp nh ng b d liu cn phi gii thch gia cc mu c s d liu khc nhau. Trong trng hp ny c th to bn gii thch 1:1 gia hai h qun tr c s d liu a phng. Trong thc t hu ht cc h thng ng b u s dng hng thit k ny ra chn m hnh d liu thng thng v sau chuyn sang mu c s d liu duy nht i vi s khc nhau trong h qun tr c s d liu. Ni chung cc yu cu ca thit k Bottom-up gm: -Chn m hnh c s d liu thng thng thit k lc ton b ca c s d liu. -Dch chuyn mi lc a phng sang m hnh d liu thng thng.
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-Tch hp s a phng sang s ton b thng thng. V vy thit k theo hng Bottom-up i hi gii quyt mt s vn khng c bit i vi c s d liu phn tn nhng cng tn ti trong h thng tp trung. II.THIT K PHN ON C S D LIU Hu ht cc h c s d liu phn tn c to mi cho nn chng ta ch cp n thit k theo hng Top down. Thit k phn on l cng vic u tin phi gii quyt trong thit k Top-down c s d liu phn tn. Mc ch ca vic phn on nhn ra nhng on khng trng nhau (on nh vy c gi l n v cp pht logc). R rng, cc b hoc cc thuc tnh ca quan h khng th c xem nh mt n v cp pht v s lm cho vic cp pht tr ln phc tp hn. Thit k phn on bao gm cng vic nhm cc b trong trng hp phn on ngang hay nhm cc thuc tnh trong trng hp phn on dc c cng c tnh theo quan im cp pht. Mi nhm cc b hoc thuc tnh c cng c tnh hay tnh cht thnh lp mt on. c bn l nu bt c hai n v cp pht no ca cng mt on th c cng c tnh theo quan im cp pht. Mi cch thc dng cp pht d liu s chn la cc on ny vi nhau. V vy cc on hnh thnh nh cc phng php ny to ra cc n v cp pht khc nhau. im ch trong cng vic phn on l v tr c s ca mi chng trnh ng dng phi thch hp nhn bit c tnh a phng i vi cng vic xc nh v tr thch hp ca on . V vy cn quan nim rng chng trnh ng dng thc hin nhiu v tr khc nhau c vai tr nh cc chng trnh ng dng khc nhau thm ch ngay c khi chng thc hin cng chc nng. Tip theo l m t cng vic phn on ngang, phn on dc v phn on hn hp (cho c lp). 1.Phn on ngang Cng vic xc nh cch thc phn on ngang ca c s d liu l vn c c tnh logic ca d liu, v t phn on, thng k c tnh ca d liu, s lng chng trnh ng dng tham chiu n cc on v t chc ca mt no v mt vt l v thng k. Phn on c s: phn on ngang c s c tm ra khi s dng php chn quan h. Tnh ng n ca phn on ngang c s i hi mi b ca quan h c chn vo mt v ch mt on. V vy vic xc nh phn on ngang c s ca mt quan h yu cu xc nh mt tp cc v t chn ra
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khng lin kt hoc hon ton lin kt. Yu cu i vi mi on l cc thnh phn ca n phi tham chiu ng u bi chng trnh ng dng. Gi s R l mt quan h cn thit to ra phn on ngang c s. Phi xc nh: 1.V t n gin l v t c dng. Thuc_tnh = gi_tr 2.V t minterm y i vi mt tp P ca nhng v t n gin l mi lin h gia mi v t xut hin trong P, c th kiu lin kt ny l khng nh hay ph nh nhng khng mu thun nhau. V vy: y = pi p pi* vi pi* = p, pi* = NOT pi v y false. 3.on l mt tp cc b m v t minterm nm gi c. 4.Mt v t n pi thch hp vi mi quan h trong tp P m biu thc ca cc v t ch khc trong v t pi (biu thc xut hin trong dng khng nh trong mt s trng hp v ph nh mt s trng hp khc).V vy cc on tng ng c tham chiu theo nhiu cch bi t nht mt chng trnh ng dng. 2. Cc phn on ngang suy din Cc phn on ngang suy din sau khi phn on ngang ca quan h R khng da trn c s c tnh ca cc thuc tnh nhng to ra c t phn on ngang ca quan h khc. Cc phn on ngang suy din thun tin khi to mi lin kt gia cc on. Mi lin kt phn tn l lin kt gia cc quan h c phn on ngang. Khi chng trnh ng dng yu cu lin kt gia hai quan h R v S th mi b ca R v S cn c so snh vi nhau. V vy theo nguyn tc, cn phi so snh mi on Ri ca R vi mi on Sj ca S. Tuy nhin mt s trng hp c th suy din mt s lin kt b phn Ri JN Sj l rng bn trong. i vi vic phn tn d liu, trng hp ny xy ra khi gi tr ca thuc tnh lin kt on Ri v Sj khng lin kt vi nhau. Mi lin kt phn tn th hin hiu qu khi s dng m hnh lin kt. M hnh lin kt G ca lin kt phn tn R JN S l m hnh (N,E) khi nt N th hin on ca R v S v bin khng trc tip gia hai nt biu hin lin kt gia hai on khng rng bn trong. n gin ha, khng cha trong N cc on ca R hay S. Mt s v d v m hnh lin kt:
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C th ni rng mi m hnh lin kt l ton b khi m hnh ny gm mi bin c th gia cc on ca R v S. Lin kt gim khi khng c s bin gia cc on ca R v cc on ca S. Hai kiu gim lin kt c bit thch hp l: -Gim m hnh lin kt b phn nu m hnh c to thnh t hai hay nhiu m hnh con khng c bin gia chng. -Gim m hnh lin kt n gin nu n l b phn v mi m hnh lin kt con c mt bin. Xc nh lin kt c trong m hnh lin kt n gin l quan trng trong thit k c s d liu. Mi cp on c lin kt vi nhau bi bin, trong m hnh lin kt n l c mt tp gi tr ca cc thuc tnh kt ni. V vy c kh nng xc nh cch phn on v cp pht ca quan h ton hng gia R v S, v m hnh lin kt n gin v tng xng vi cc on c cp pht cng mt v tr. Sau lin kt c thc hin trong cc cch phn tn qua cc cp lin kt a phng ca cc on v tip theo la chn kt qu lin kt b phn ny. V vy quan trng thit k c s d liu phn tn cho cc mi lin kt c thc hin thng xuyn qua m hnh lin kt c bn. Xem xt cch phn on tm c trong mi lin h ny: quan h R c cc on l Ri tm c t cch phn on ca S qua lin kt ph: Ri = R SJF Sj 3.Phn on dc: Xc nh phn on dc ca quan h R l chia nhm cc thuc tnh thnh tp cc thuc tnh cc chng trnh ng dng tham chiu n. Tuy nhin phi phn bit vn chia phn theo chiu dc v theo cch ny cc tp khng lin kt vi nhau t nhng vn chia nhm theo chiu ngang. iu kin ng i vi vic chia theo chiu ngang l i hi mi thuc tnh ca quan h R phi t nht thuc v mt tp m mi tp gm c kho ca R hoc mt tp cc minh chng. Mc ch ca vic phn on dc l nhn ra cc phn on Ri, nh vy nhiu chng trnh ng dng c th c thc hin thao tc trn d liu m ch cn s dng mt on. V d, xem quan h R c phn on dc thnh R1 v R2. Chng trnh ng dng thch hp vi phn on dc nu cc chng trnh ny c th thc hin qua vic s dng mt trong hai on R1 v R2. Tuy nhin nu chng
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trnh ng dng yu cu c hai on R1 v R2 th cch phn on dc khng c li ch v cn phi thm mt lin kt t vo yu cu to li quan h. Tiu chun ny cng p dng cho c s d liu phn tn. Trong c s d liu phn tn, tin li ca vic phn on dc khi nhiu chng trnh ng dng s dng R1 v nhiu chng trnh ng dng s dng R2 cc v tr khc nhau. Theo cch ny t quan h R mt v tr c th xung t gia cc chng trnh ng dng khi cng truy cp vo. Cng vic xc nh cch phn on cho quan h R khng d dng v s lng nhng phn c kh nng pht trin c th kt hp vi s lng cc thuc tnh ca quan h R v s lng cc b c kh nng ln thm. V vy th hin ca quan h ln, theo hng tip cn heuristic cn thit xc nh cc phn hay cc nhm thuc tnh phn chia hp l. C hai cch phn chia cc thuc tnh: -Hng chia t trn xung: quan h c lin tc chia thnh cc on (khng chn lc). -Hng nhm t di ln: cc thuc tnh lin kt to thnh cc on (c chn lc). C hai hng c th c phn loi ring r nh dy heuristic, cc on ny c s dng chuyn sang nh du mi cng vic lp li kh nng la chn tt nht. Trong c hai trng hp s dng cng thc bo hiu kh nng chia hay hp tt nht. Mt s kiu li c th c dng th chuyn thuc tnh t tp thuc tnh ny sang tp thuc tnh cn li chia tip. Nhm cc thuc tnh theo chiu dc a ra bn lp mt s thuc tnh trong cc on qua vic nh u mi kh nng chn tt nht nhng cng vic lp li. Bn lp li c nh hng khc nhau n chng trnh ng dng c thuc tnh ch c v cp nht. Chng trnh ng dng c thuc tnh ch c c li th ca bn lp li v cc chng trnh ny lm cng vic ging nh tham chiu n d liu a phng. i vi chng trnh ng dng c thuc tnh ch cp nht, to bn lp li khng thch hp khi cc chng trnh ny cp nht mi bn sao bo m tnh ng n. 4.Phn on hn hp: Cch n gin nht phn on hn hp gm c : -p dng phn on ngang cho cc on phn chi theo chiu dc. -p dng phn on dc cho cc on phn chi theo chiu ngang. Mc d cc cng vic ny c th lp li, to ra cy phn on phc tp no , c ngha l c hai hay nhiu cp phn on sinh ra trong thc t. Hai vn trn cho php c hai cch phn on c xem xt mi quan h v v
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vy khng t c tin li cn thit. Cch phn on ln th hai c th p dng cho on con t cch phn on th nht. III.CP PHT CHO CC ON: Cch d nht thc hin cng vic cp pht file l xem mi on nh mt file ring r. Tuy nhin cch ny khng thch hp do ba l do: -Cc on khng m hnh ha thch hp nh cc file ring r v cc on khng c cu trc nh file dn n kh tc ng n on. -S on nhiu hn quan h c s nh vy nhiu m hnh phn tch khng tnh ton c gii php cho vn ny. -M hnh ha tc ng chng trnh ng dng vi h thng file rt n gin trong khi chng trnh ng dng c s d liu phn tn c th to cch s dng d liu d dng. Mt s vn ny hin cha c gii quyt tha ng, v d nh vn th 3 c bit kh v i hi phi ti u chng trnh ng dng, ti to li quan h v nhiu tnh ton phc tp. 1.Cc chun thng thng ca cng vic cp pht cho cc on: Trong cc cng vic cp pht cho cc on, quan trng phn bit c thit k cp pht cho cc on d tha hay khng d tha. Cch d nht l hng ph hp nht: tiu chun v tr kt hp vi kh nng cp pht cho cc on. Hng ny khng quan tm n nh hng qua li ca vic t mt on v tr nhng on lin quan cng t v tr . Bn lp li cc on lm phc tp cng vic thit k hn v: -Cp nhng bn sao ca mi on thch hp vi vn c th thay i thit k. -M hnh ha chng trnh ng dng c thuc tnh ch c b lm phc tp bi thc t chng trnh ng dng c th chn mt trong s vi v tr khc nhau truy cp n cc on. xc nh cp pht on d tha th phi dng hai cch thc sau: -Xc nh nhm mi v tr c li ch dng cp pht on v cp pht bn sao ca on cao hn chi ph v cp pht cc bn sao ca on cho cc v tr thnh phn ca nhm ny. Cch ny c ngha l la chn cc v tr c li nht. -u tin xc nh gii php ca bi ton cp pht khng sao li cc on v sau tip tc sao li cc bo sao bt u t ni c tnh cht li ch nht. Tin trnh ny c kt thc khi bn sao khng c li.
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C hai phng php c mt s nhc im. Trong phng php mi v tr c li nht nh gi chi ph v li ch c bn cho vic cp pht cc on ring r hn trng hp khng d tha v khng quan tm n tc ng qua li khi cp pht nhng bn sao khc nhau ca cng mt on. Phng php thm bn lp li l hng tip cn theo heuristic theo cch ny c th a vo nguyn nhn tng mc d tha t hn phng php tt nht. C hai tnh sn c v tnh d tha ca h thng tng nu c hai bn sao ca mi on nhng nhng bn sao sau ny t tng theo t l. 2.nh gi mc quan trng v gi tr v li ch ca cng vic cp pht on: Cng thc n gin nh gi gi tr v li nhun ca cng vic cp pht on cho quan h R. nkj = kj + ki Vi: i l on index v J l v tr index. kj tn xut s dng ca chng trnh ng dng k ti v tr j. kj l s lng tham chiu c tnh cht hi phc ca chng trnh ng dng k sang on j. kj s lng tham chiu c thuc tnh cp nht ca chng trnh ng dng k sang on i; i vi phn on ngang: -S dng hng phn on ph hp nht i vi cp pht khng lp li: t on R v tr c s lng chng trnh ng dng tham chiu n on R ln nht. nh gi s lng tham chiu ca cc chng trnh ng dng a phng ti on Ri v tr j c tnh theo cng thc tng cc tham chiu hi phc vi tn xut s dng: Bij = k kj. kj Bij s lng tham chiu ca cc chng trnh ng dng. on Rj c t ti v tr j* vi Bi* cc i (j*l v tr la chn) . -S dng phng php t on mi v tr c li nht i vi cng vic cp pht cc bn sao: t on Rj cc v tr j c chi ph tham chiu, hi phc ca chng trnh ln hn chi ph tham chiu cp nht n on Ri t chng trnh cc v tr khc. Biu thc nh gi tnh nh sau: Bi j =k k j . k i - C. k j j k j uk i
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Vi C l hng s, hng s ny l t l gia chi ph loi truy cp cp nht v loi chi ph hi phc . Truy cp mang tnh cp nht t hn khi yu cu s lng ln thng bo iu khin v thc hin nhiu cng vic ca chng trnh ng dng a phng ( v vy C 1). on Ri c cp pht mi v tr j*vi biu thc nh gi Bi j* vi gi tr tuyt i. Bn sao ca on Ri c cp pht v tr vi biu thc nh gi Bi j ln nht. 3.S dng phng php thm bn Ri i vi cch phn on lp li. Ch c th o li ch t bn sao ca on Ri trong gii hn kh nng tng v kh nng sn c ca h thng. Khi bt u cng vic cp pht, li ch ny khng tng t l vi d tha ca on Ri. Gi s di tng ng vi cp d tha ca on Ri v gi s Fj tng ng vi li ch vi vic c on Rj y lp li mi v tr. Hm (di) o li ch ny: (di) = ( 1 - 21-di )Fi Ch ( 1 ) = 0, ( 2 ) = Fi/2, ( 3 ) = 3Fi. Sau tnh ton li ch ca vic rt ra bn sao mi ca Ri v tr j qua vic thay i cng thc trng hp 2 nh sau: Bi j =k k j . k i - C. k j j k j uk i + (di) nh ga s lng tham chiu n phn on theo chiu ngang: o li ch ca cc phn phn on ngang ca on Ri t v tr thnh hai on Rs v Rt t v tr r v v tr t. Xem xt cc tp sau y: -C hai nhm chng trnh ng dng As v At s dng thuc tnh ch t Rs v Rt on ca chng trnh ng dng x l v tr s v t v a ra v tr a phng s v t, mi lin quan gia cc chng trnh ng dng ny l u tham chiu t xa. -C mt tp At chng trnh ng dng ti v tr r v ch s dng cc thuc tnh ca Rs hoc Rt. Cc chng trnh ng dng ny cn to ra mt tham chiu a phng t xa. -C mt tp A2 chng trnh ng dng ti v tr r v s dng c cc thuc tnh ca Rs v Rt. Cc chng trnh ng dng ny cn to ra hai tham chiu a phng t xa. -C mt tp A3 chng trnh ng dng cc v tr khc nhau r, s v t tham chiu n c hai on Rs v Rt. Cc chng trnh ng dng ny cn to mt tham chiu a phng t xa o li ch ny theo cng thc sau:
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Btst = kA sksnki + kAtktnki - kA1krnki + 2 kA2 . krnki + kA3k r, s, tkjnki n gin ho, cng thc ny m s lng cc ln truy cp. Phn bit truy cp hi phc v cp nht a vo ti khon cc gi tr khc nhau, cc gi tr ny khng hiu qu khi dng (rk i + C . uki) thay v nk i. Cng thc ny c th s dng trong thut ton chia nh xc nh c chia Ri v tr i vo on Rs v tr s v on Rt v tr t thch hp qua vic th mi kh nng kt hp ca v tr s v t ch trng hp khi r = s hay r = t. Nhm theo cc thuc tnh chiu dc: o li ch ca vic nhm cc thuc tnh ca on Ri j theo chiu dc v tr r thnh hai on t v tr s v t vi thuc tnh lp l I. Vic nhm i hi cc nhm chng trnh ng dng tng ng a ra t cc phn theo chiu ngang: +As gm cc chng trnh ng dng t v tr s v cc chng trnh ny: -c cc thuc tnh ca on Rs hoc -Cp nht cc thuc tnh ca Rs khng lp li thuc tnh lp I cng nh i v As. +As gm cc chng trnh ng dng c thuc tnh ch c mt cch hnh thc t vo v tr R mt thao tc truy cp vo thuc tnh lp I th thao tc ny truy cp n c hai on Rs v Rt.. +As gm cc chng trnh ng dng cc v tr khc r,s hay t cp nht vao thuc tnh I th phi truy cp n c hai on Rs v Rt..

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CHNG III XY DNG MT H C C D LIU TRONG K TON TI CHNH I.YU CU Mt trong nhng iu quan trng m bo cho kinh doanh thnh cng l c h thng k ton. H thng k ton gip cho cc nh doanh nghip, ngi u t, ngi qun l thy r c thc cht ca qu trnh kinh doanh qua s liu c th, chnh xc, khch quan v khoa hc. K ton c coi l hot ng c tnh dch v. Chc nng ca k ton l o lng cc hot ng kinh doanh bng cch lu tr cc s liu s dng trong tng lai v qua x l a thng tin hu ch cho nhng ngi quyt nh cng nh nhng ngi c quyn li trong hot ng kinh doanh. Thng tin phi c bn cht ti chnh v c mc dch s dng trong qu trnh ra cc quyt nh kinh t. Cc bo co k ton c dng m t hot ng v thc trng ti chnh ca cc loi hnh t chc khc nhau. T chc ny trong c lnh vc kinh t quc doanh v kinh t ngoi quc doanh. C th ni u vo ca h thng k ton l cc s liu v hot ng kinh doanh v u ra ca h thng k ton l thng tin hu ch cho ngi lm quyt nh. 1.K ton ti chnh v k ton qun tr K ton l h thng thng tin o lng, x l v truyn t cc thng tin cn thit cho vic lm quyt nh. Tuy nhin cng c hai khi nim k ton qun tr v k ton ti chnh. Ni n k ton qun tr l tt c cc loi thng tin k ton c o lng x l v truyn t s dng trong qun tr ni b ca c s kinh doanh. K ton ti chnh cung cp thng tin k ton ngoi vic s dng trong vic qun tr ni b ca c s kinh doanh cn c th cho ngi ngoi c s kinh doanh s dng.
Quyt nh Hot ng kinh doanh Ngi lm quyt nh Thng tin

Nhu cu thng tin T K ton olng Thc hin qua tnh ton X l Thc hin qua lu tr v lp bo co

Thng tin Thc hin qua bo co

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Thng tin k ton v vic lm quyt nh Thng tin do k ton cung cp lm nn tng ca nhng quyt nh kinh t quan trng cho c bn trong cng nh bn ngoi n v kinh doanh. V th thng tin k ton l mt cng c cng nh hu ht cc cng c khc cho nn ngi lm k ton phi cung cp thng tin mi ngi c th s dng c d ngi chuyn nghip hay khng chuyn nghip. K ton cung cp thng tin thc hin ba chc nng sau: lp k hoch, kim tra thc thi k hoch v nh gi thc hin k hoch. 2.Nhng ngi s dng h thng thng tin k ton: a)Ban lnh o doanh nghip: Ban lnh o doanh nghip l nhm ngi trong mt c s kinh doanh c trch nhim iu hnh v thc hin cc mc tiu ca c s kinh doanh. Trong mt c s kinh doanh nh, ban lnh o gm c nhng ngi ch ca c s kinh doanh ny. Trong c s kinh doanh ln, ban lnh o gm cc nh qun l c thu mn. Mc tiu ca cc c s kinh doanh thng phc tp v khc nhau. Cc mc tiu ny nhm t c mc li nhun cao c th t c, cung cp hng ho v dch v c cht lng vi gi thp, to ra cc sn phm mi, to ra nhiu cng n vic lm cho mi ngi, ci thin mi trng v hon thnh nhiu cng vic. Mun t c cc mc tiu ny th n v kinh doanh phi kinh doanh c li vi mi trng kinh doanh c tnh cnh tranh cao. Nh vy mc tiu t ra cho ngi lnh o phi ch vo hai mc tiu quan trng: kh nng to li nhun v kh nng thanh ton cng n. Kh nng to li nhun l kh nng kim li nhun thu ht v duy tr vn kinh doanh. Kh nng thanh ton cng n l kh nng to sn tin tr n khi ht hn thanh ton. Cc nh qun l thng quyt nh phi lm g, lm nh th no v nh gi kt qu t c c ng vi k hoch ban u hay khng. Cc cng vic phi trn c s thng tin c gi tr v kp thi. Phn ln nhng quyt nh ny da trn s liu thng tin k ton v s phn tch cc s liu ny. Do ban lnh o l mt trong nhng thnh phn s dng thng tin k ton quan trng nht v nhim v ca k ton l cung cp cho ban lnh o thng tin cn thit v hu ch. Cc nh u t hin ti hoc tng lai: Nhng ngi ang d tnh u t vo mt c s kinh doanh v nhng nh phn tch ti chnh lm c vn cho cc nh u t u quan tm n kt qu thu c c trong qu kh v tim nng to li nhun trong tng lai ca c s kinh doanh. Sau khi u tu cc nh u t phi lun lun theo i cc thng tin ny.
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b)Nhng ngi s dng thng tin k ton (c quyn li trc tip v ti chnh) Ngoi nhim v k trn, k ton cn phi hoch ton v bo co kt qu hot ng sn xut kinh doanh ca n v kinh doanh . Hu ht cc c s kinh doanh u pht hnh nh k mt b bo co k ton tng qut, nu r kt qu hot ng kinh doanh nhm mc tiu to li nhun v thanh ton cng n. Cc bn bo co k ton ny trnh by nhng cng vic xy ra v dng lm hng pht trin trong tng lai. Nhng ngi ngoi c s kinh doanh cn6g dng thng tin ca cc bn bo co ny. Cc ch n hin ti v tng lai: Hu ht cc cng ty u vay n p ng cc nhu cu ngn hn hay di hn. Cc nh ch n cho vay tin hoc giao hng ho v cung cp dch v trc khi c thanh ton, u quan tm n vic kh nng tr n ca cng ty khi ht hn v tin li thu c. H s nghin cu kh nng thanh ton cng n cng nh lu lng tin mt cng vi kh nng to ra li nhun ca cng ty . Cc ngn hng, cng ty ti chnh, cng ty chng khon, cng ty bo him, cc nh cung cp, c nhn v cc c s khc cho vay tin u mun phn tch tnh hnh ti chnh ca mt c s kinh doanh trc khi cho c s ny vay tin. c)Nhng ngi s dng thng tin k ton c quyn li gin tip v ti chnh: X hi ni chung, thng qua cc vin chc nh nc v cc t chc cng cng, gn y tr thnh mt trong nhng thnh phn quan trng s dng thng tin k ton. Nhng thnh phn cn thng tin k ton lm quyt nh v nhng vn cng cng gm cc c quan thu v, c quan lp quy, cc k hoch gia kinh t v cc thnh phn khc. Cc c quan thu v: Cc c quan chnh quyn ca Nh nc c ti tr bng ngun thu thu. C nhiu ngun thu thu, mi ngun thu thu c t khai thu ring v thng i hi mt h s phc tp km theo khi khai bo. Hin ti c nhiu lut chi phi vic lp bo co k ton dng vo vic tnh thu li tc. Cc c quan lp qu: Hu ht cc c quan iu hp cp Nh nc hoc a phng. Tt c cc cng ty c ng k kinh doanh chng qun u phi bo co nh k. Cc nhm khc: Cc c s kinh doanh ln nghin cu bo co ca cc c s kinh doanh nh chun b cho cc hp ng quan trng. Vic tnh ton c c cc
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s liu v doanh thu v chi ph thng rt quan trng trong cc cuc thng lng. Nhng ngi c vn cho cc nh u t v cc ch n cng c mi quan tm gin tip n kh nng ti chnh v pht trin ca c s kinh doanh . Trong nhng ngi c vn c nhng ngi phn tch v cc c vn ti chnh, ngi mi gii bun bn, cc cng ty bo him, lut s... v bo co v ti chnh. Nhm tiu th, khch hng v nhn dn ni chung ngy cng quan tm nhiu hn v kh nng ti chnh v thu nhp ca cng ty cng nh hu qu ca cng ty gy ra nh lm pht, vn x hi v gi tr ca i sng. Theo m hnh nghip v ca t chc kinh doanh ni chung, chng trnh ny phn nhm ngi tc ng n h thng k ton ny: Cc i tc: l ngi mua hng ca c s kinh doanh thng qua cc n yu cu,ho n thanh ton, phiu giao nhn hng... v ngi cung cp hng ho cho c s kinh doanh ny. Ngn hng: l ni c s kinh doanh m ti khon v c cc hot ng nh gi tin, rt tin, chuyn khon... vi cc i tc v cc hot ng ni b ca cng ty . Ch doanh nghip hay ch c s kinh doanh v cc i tng s dng thng tin k ton: y l cc i tng bn ngoi h thng k ton nhng s dng thng tin k ton a ra quyt nh. B phn theo di n hng: b phn ny qun l cc n hng tp trung cc n hng li to thng tin tc ng h thng hot ng. B phn theo di khch hng v ngn hng: thng tin ca b phn ny quan trng i vi cc giap dch ca doanh nghip hay c s kinh doanh v n l c s cho cc hot ng mua bn, chuyn khon... 3.Nghip v kinh t pht sinh l i tng ca o lng trong k ton ti chnh: Nghip v kinh t pht sinh l nhng s kin kinh t c nh hng n tnh hnh ti chnh ca mt c s kinh doanh. Cc c s kinh doanh c th c nhiu nghip v kinh t pht sinh mi ngy. Cc nghip v kinh t pht sinh dng to ra cc bn bo co k ton. Mt nghip v kinh t pht sinh c th lin quan n nhng trao i v gi tr nh vic mua bn, chi tr, thu n hoc vay mn gia hai hay nhiu bn. Mt nghip v kinh t pht sinh cng c th l mt s kin kinh t khng c tnh cht trao i nhng c cng kt qu nh mt nghip v kinh t pht sinh c tnh cht trao i.

Thc o bng tin:


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Tt c cc nghip v kinh t pht sinh c ghi chp bng tin gi l thc o bng tin. Nhng nhng s liu c c tnh phi ti chnh c th ghi chp bng ngoi t tnh theo gi tr cu cc nghip v kinh t v cc hot ng ca doanh nghip. Tin t l yu t chung nht i vi tt c cc nghip v kinh t pht sinh v nh vy n l n v o lng duy nht c th to c d liu ti chnh ging nhau c th so snh c. Thng tin cc bo co ly t s nht k ci v s nht k tng qut. Cc nghip v kinh t pht sinh c ghi vo s nht k tng qut c tm lc nh sau: -Ghi ngy, thng, nm ca s kin kinh t pht sinh. -Vit ng tn ca cc ti khon ghi n v ghi c trong ct din gii. Chn loi m ti khon cp mt, ti khon cp hai ca ti khon v ghi vo nht k tng qut. -Ghi loi ca ti khon d tnh tng ti khon khi vit tI khon vo s ci. -Ghi s tin tng ng vi nghip v kinh t pht sinh. T cc nghip v kinh t pht sinh phi tng kt thng tin v ghi vo s ci. Ghi cc thng tin ca cc ti khon c cc nghip v kinh t pht sinh trong thng nh m ti khon, tn ti khon,. Ghi s tin tng ng vi mi ti khon cp hai. Cch tnh s tin tng ng vi mi ti khon l tnh tng lng tin trong cc nghip v kinh t pht sinh trong thng. i vi ti khon cp mt c s tin d bng tng s tin d ca cc ti khon cp hai thuc loi ti khon cp mt. Nguyn tc to ra bo co l cc bo co c to ra theo thng v c th to ra ngy cui thng hay ngy no sau thng cn lm bo co. 4.Nguyn tc thit k h thng Trong vic thit k h thng k ton, iu quan trng l phi da vo bn nguyn tc chung: nguyn tc li hi, nguyn tc kim sot, nguyn tc ng b v nguyn tc linh ng. Nguyn tc li hi: theo nguyn tc ny th gi tr hoc li ch m thng tin do h thng cung cp phi bng hoc ln hn chi ph s dng h thng . Ngoi nhng cng vic thng thng ca h thng k ton nh lp bng lng, k khai thu, lp bo co k ton v duy tr cng tc ni kim, ban lnh o c th c cung cp cc thng tin khc. Cc thng tin ny phi trung thc, kp thi v c ch cho ban lnh o. cn phi cn nhc gia cc li ch
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ca cc thng tin ny v cc chi ph hu hnh v v hnh c s dng trong vic s dng thng tin . Trong cc chi ph hu hnh c chi ph v nhn vin v thit b. Mt trong nhng chi ph v hnh l chi ph do quyt nh sai lm v thiu thng tin chnh xc. Nguyn tc kim sot: Nguyn tc kim sot i hi h thng k ton phi cung cp cc quy nh then cht ca cng tc kim tra ni b bo v ti sn v bo m c mc trung thc ca s liu. Nguyn tc ng b: Nguyn tc ng b ch trng rng vic thit k mt h thng k ton phi hi ho vi cc yu t t chc v nhn s ca doanh nghip. Mt t chc gm nhiu ngi lm nhiu vic khc nhau v trong cc nhm khc nhau. Cc yu t t chc lin quan n nhiu loai doanh nghip ca t chc v cc b phn khc nhau ca doanh nghip chnh thc lin kt vi nhau theo phng cch no hon thnh cng vic. Nguyn tc linh ng: nguyn tc linh ng i hi h thng k ton phi mm do sau ny pht trin cc nghip v kinh t v thc hin cc thay i v t chc ca doanh nghip. Cc doanh nghip khng bao gi gi nguyn tnh trng ban u m lun lun pht trin, to thm sn phm mi , m thm chi nhnh mi ... hoc thc hin nhng thay i khc i hi phi c s iu ch nh trong h thng k ton. Mt h thng k ton c thit k phi cho php doanh nghip pht trin v thay i m khng c s iu chnh ng k. Chng hn nh h thng ti khon phi thit k sao c ch thm cc ti khon mi v ti sn, n phi tr, vn ch s hu, doanh thu hoc chi ph m khng nh hng n vic s dng h thng ti khon k ton ny. 5.Tnh hnh ti chnh v phng trnh k ton: Tnh hnh ti chnh ca mt cng ty l ti nguyn kinh t ca cng ty v cc tri quyn i vi ti nguyn ny mi thi im no . Tri quyn c ngha l vn. Nh vy cng ty c xem xt qua hai phn ti nguyn kinh t v tri quyn i vi cc ti nguyn ny. Ti nguyn kinh t = vn Mi cng ty u c hai loi vn, vn ca ch n v vn ca ch s hu. Nh vy: Ti nguyn kinh t = vn ch n + vn ch s hu V trong thut ng k ton, ti nguyn kinh t c coi nh ti sn v vn ch n c coi nh n phi tr, phng trnh k ton c th c vit nh sau: Ti sn = N phi tr + Vn ch s hu

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Phng trnh ny gi l phng trnh k ton. Hai v ca phng trnh lun lun bng nhau hoc cn bng. Cc thnh phn s c nh ngha sau y: Ti sn: l ngun li kinh t m mt c s kinh doanh c th kim sot c trong tng lai nh vo nhng nghip v kinh t pht sinh hoc nhng s kin xy ra trong qu kh. N phi tr: l nhng thit thi v quyn li v kinh t trong tng lai pht sinh t nhng khon n hin ti ca c s kinh doanh l phi chuyn nhng ti sn hoc phi cung cp cc dch v cho nhng n v kinh doanh khc trong tng lai do cc nghip v kinh t pht sinh hoc cc s kin xy ra trong qu kh. Vn ch s hu: l phn vn cn li trong ti sn ca mt c s kinh doanh sau khi tr i n phi tr. i v ca phng trnh k ton trn, c th xc nh vn ch s hu nh sau: Vn ch s hu = Ti sn - N phi tr 6.Mc tiu thng tin k ton qua cc bo co k ton Cc bo co k ton l trng tm ca k ton v bo co k ton l phng tin chnh truyn t thng tin k ton quan trng i vi ngi s dng. Nhng bn bo co di y ch l m hnh bn mu. C bn bng bo co k ton c s dng truyn t thng tin k ton cn thit v mt c s kinh doanh. Bo co kt qu hot ng kinh doanh: l bn k v ti chnh tng hp cc khon thu chi ca mt c s kinh doanh qua mt giai on thi gian. C th ni y l mt bo co quan trng nht v mc ch o lng xem doanh nghip c t c mc tiu thu li nhun hay khng. Bo co v vn ch s hu: trnh by tt cc nhng bin ng ca vn ch s hu qua mt giai on thi gian. Bo co cn i ti sn: bng cn i ti sn trnh by tnh trng ti chnh ca mt doanh nghip vo mt thi im nht nh. V l do ny m bo co cn i ti sn c gi l bn k tnh trng ti chnh vo ngy thng nht nh no . Bo co lu chuyn tin mt: Bo co kt qu kinh doanh ch trnh by nhng bin ng v tnh hnh ti chnh ca cc hot ng to ra li nhun hay l. V bo co kt qu kinh doanh khng th hin nhiu bin c quan trng khc c bit l nhng bin c lin quan n cc hot ng ti chnh v u t pht sinh trong k k ton nhng li khng th hin trong hot ng bo co kt qu kinh doanh. Giai on ny gm c vic r sot cc vic t chc
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c cu c s kinh doanh, cc m t cng tc v s nghin cu v cc mu biu chng t, bo co th tc v cc phng php x l d liu v h thng ni ti ang s dng. Thit lp h thng mi hay thay i h thng hin ti phi c bt u t giai on thit k h thng v da trn vic nghin cu kh thi trong giai on nghin cu. Vic thit k quan tm n ngi s dng v iu hnh h thng, ti liu v h s s dng, th tc vn hnh, cc loi bo co cn thit lp v cc thit b s dng trong h thng. Mi quan h qua li gia tt c cc thnh phn trn y phi tun theo nhng nguyn tc v thit k h thng k ton. Ngoi cc bo co v tnh hnh ti chnh cn c cc loi bo co ch dng trong ni b ca c s kinh doanh nh bo co v i tc v ngn hng. H thng k ton kp H thng k ton kp c coi nh l mt trong nhng khm ph tt ca tr tu loi ngi. H thng k ton kp da trn nguyn tc lng din, c ngha l mi bin c c tm quan trng v kinh t u c hai mt c gngkhen thng, hy sinh-quyn li, ngun gc v s dng. Hai kha cnh ny cn i nhau. Trong h thng k ton kp, mi nghip v kinh t pht sinh phi c ghi chp vo s t nht l mt ln l mt ln ghi n v mt ln ghi c, lm th no tng s tin bn n v tng s tin bn c cn bng nhau. Nh cch thit k nh vy nn h thng k ton kp lun lun cn bng. Tt cc cc h thng k ton phc tp u dng nguyn tc lng din ca h thng k ton kp. Nghin cu h thng k ton kp bt y bng ti khon ch T. Ti khon ch T: Hnh thc n gin nht ca ti khon gm ba phn: (1) tn ti khon ti sn, n phi tr hoc vn ch s hu; (2) bn tri gi l bn n v (3) bn phi gi l bn c. Ti khon ny gi l ti khon ch T bi v n ging ch T, dng phn tch nghip v kinh t pht sinh
Tn ti khon Bn tri ( Bn N ) Bn phi ( Bn C )

Theo m hnh ny bt c mt mc no ghi vo bn tri ca ti khon l mt pht sinh n hay l bt ton ghi n v bt c mc no ghi vo bn phi ca ti khon l phi sinh c hoc bt ton ghi c. Phn tch cc nghip c kinh t pht sinh Nguyn tc h thng k ton kp l mi nghip v kinh t pht sinh u c nh hng t nht n hai ti khon. Ni cch khc phi c mt hoc nhiu ti khon c ghi vo bn N v mt hoc nhiu ti khon c ghi vo bn
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C v tng s tin ca cc ti khon ghi N phi bng vi tng s tin ca cc ti khon ghi C. Theo phng trnh k ton: Ti sn = N phi tr + Vn ch s hu Nh vy nu mt ti khon ghi bn N lm tng ti sn th phi s dng mt ti khon ghi C lm tng N phi tr hay Vn ch s hu. Mt khc nu mt khon ghi c lm gim ti sn th phi c mt khon ghi n ch s gim N phi tr hoc Vn ch s hu. Cc nguyn tc ny i nghch nhau bi v Ti sn nm v i nghch vi N phi tr v Vn ch s hu.
Ti sn Tng Gim ghi bn N ghi bn C N phi tr Tng Gim = ghi bn N ghi bnC Vn ch s hu Gim Tng + ghi bn N ghi bn C

Pht sinh tng ca Ti sn ghi vo bn N cc ti khon Ti sn. Pht sinh gim ca Ti sn ghi vo bn C cc ti khon ti sn. Pht sinh tng ca N phi tr v Vn ch s hu ghi vo bn C cc ti khon N phi tr v Vn ch s hu. Pht sinh gim N phi tr v vn ch s hu ghi bn N cc ti khon N phi tr v Vn ch s hu. II.CHIN LC. Qua vic tip xc vi khch hng xc nh chin lc cho bi ton, ni c th hn l phi xc nh c nhng yu cu ca khch hng phc v cho cng vic thit k. i vi bi ton k ton th mc tiu ca nghip v l : + Vic nh khon trong k ton v cc tnh ton bo co phi c thc hin t ng. + Tm kim, in ra cc chng t. + Cc bo co k ton l trng tm ca k ton bi v chng l nhng phng tin chnh yu truyn t thng tin k ton quan trng n ngi s dng.

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+ Chng trnh phi t chc c s d liu theo c ch phn quyn truy nhp ti tng c s d liu m bo tnh bo mt. + Chng trnh phi c kh nng phn tn d liu. + H thng phi c tnh m. + To ra cc bo cc chi tit theo yu cu c th nh l: Bo co v tin gi ngn hng, Bo co v cc khon cng n vi i tc. + Ngoi ra cn c th to ra cc bo co v vic thanh ton i vi tng ho n mua bn. III.PHN TCH 1.Thit lp h thng k ton Mc ch ca vic nghin cu h thng l pht hin nhng nhu cu v mt h thng mi, hoc nhn xt v h thng ang s dng. Giai on ny lin quan n vic nghin cu cc nhu cu thng tin ca nh qun l, tm cc ngun cung cp thng tin ny v phc ho cc bc cng cc phng php cn thit bin cc s liu ny thnh hnh thc hu dng. Giai on ny gm c vic r sot t chc doanh nghip, cc bng m t cng tc v nghin cu v cc mu biu , chng t, bo co, th tc v cc phng php x l d kin v h thng ni ti ang s dng. Thit lp h thng mi hay thay i h thng hin ti bt u t giai on thit k h thng v da trn nghin cu kh thi trong giai on nghin cu. Cng vic thit k cn quan tm n ngi s dng v iu hnh h thng, ti liu v h s s dng, th tc vn hnh, cc loi bo co cn thit lp, cc thit b s dng trong h thng. Cc nghip v kinh t lin quan n chc nng ny u da vo cc chng t gc l chng c bng vn bn chng minh cho nghip v kinh t. Chng t gc chng minh s kin nghip v kinh t xy ra v cung cp chi tit v nghip v kinh t . Sau khi x l cc nghip v kinh t xong, bc tip theo l phi hon tt th tc cp nht nht k tng qut. Thng qua cc bt ton ca s nht k tng qut ghi vo s ci cc loi ti khon. T thng tin ca s ci s c chng trnh tnh ton s liu sinh ra cc bo co. Phn tch d liu:
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Phn tch d liu: h thng cn c mt khi nim r rng v thng tin c qun l v x l. M hnh thc th - lin kt l k thut ch cht hu nh trong cc phng php phn tch thit k h thng. Vic xc nh cc thng tin cn thit cho h thng cn phi nh ngha cc thng tin quan trng trong mt t chc cc thc th, c trng ca cc thng tin ( ca cc thuc tnh ) v mi quan h gia cc thc th. Cc m hnh c lp vi phng php lu tr v cp nht d liu: -Thc th: mt thc th l mt ch im, mt i tng hay mt vn c ngha trong thc t hay tng tng v thng tin cn quan tm hay nm gi. Thc th c th l mt lp hay mt nhm th hin hay bn thn th hin . Mt thc th c th hin di dng hp bng mt xu ch hoa trong h s. Cc lut ca thc th: -Mi i tng ch c th th hin bng mt thc th, c ngha l cc thc th loi tr ln nhau trong mi trng hp. -Mi thc th phi c xc nh duy nht. -Mi th hin ca thc th phi tch bit v phn bit vi cc th hin. khc ca tng loi thc th . Thuc tnh: Mi thuc tnh l bt c chi tit no phc v cho vic nh gi cht lng, cch gi tn, phn lp, nh gi khi lng hoc biu in trng thi cu mt thc th, hay thuc tnh l bt c m t c ngha v i tng. Qu trnh phn tch bt ngun t ngun thng tin m h thng cn x l v nm bt. Nh vy ngun thng tin cn thit c tm ra t th gii thc, sau bin i ngun thng tin ny thnh cc thc th v cc thuc tnh ca thc th . Cng vic ny gi l vic m hnh ho thng tin cho h thng t th gii thc. Chn kha: sau khi xc nh c thc th v cc thuc tnh ca thc th, theo lut cc thc th cn phi chn cho thc th mt kha tch bit v xc nh duy nht cc th hin ca cng mt thc th. Kha c th gm mt thuc tnh hay mt tp cc thuc tnh gi l kha kp. Nhiu khi xem xt tt c cc thuc tnh ca cc thc th c th khng c cc thuc tnh no c th ring bit r rng v mi thuc tnh u c th trng lp. Trong trng hp ny phi thm mt thuc tnh kha vo thc th. Khi xc nh thc th v thuc tnh phi chun ha nhm m bo bt k thng tin no ca th gii thc c biu din ch mt ln trong m hnh thc
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th nhm trnh trng lp, d tha thng tin, trnh nhp nhng. Chun ho cn cn nhc: -Vic lp mt danh sch cc mc d liu. -Xc inh cc danh mc d liu dn xut t cc mc khc ( kt qu bi ton ) chn mt kha. -Tch tt c cc nhm lp vi kho ( cc thuc tnh lp). -Tch cc thuc tnh ph thuc mt phn hay hon ton vo kha. xc nh cc thc th phi nghin cu cc chng t, ho n, cc hot ng v cc khi nim tng tng. T cc khi nim v thc t ca bi ton k ton ti chnh xy dng ln c cc thc th minh ho cho chc nng bo co tng qut. Trong qu trnh tm hiu v h thng thng tin k ton v mua bn hng ca mt doanh nghip cn phi t chc cc thc th v tin hnh chun ho chng v dng chun 3 c cc thc th sau: 1. Thc th DAU_TU dng lu cc thng tin v vn u t ca ch nhn khi mi bt u m doanh nghip hay khi u t thm vn m rng doanh nghip, thc th bao gm cc thuc tnh sau: MA_DAU_TU trng kho ca thc th u t. NGAY_DAU_TU ngy pht sinh nghip v u t. SO_TIEN_DAU_TU s tin ch nhn u t. 2. Thc th RUT_VON dng lu cc thng tin v vic rt vn ca ch nhn, n c nhng thuc tnh sau: MA_RUT_VON trng kho ca thc th rt vn. NGAY_RUT_VON ngy pht sinh nghip v rt vn. SO_TIEN_RUT_VON s tin m ch nhn rt ra.

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3. Thc th HOA_DON_MUA lu cc thng tin chung v ho n mua, n bao gm cc thuc tnh sau: MA_HD_MUA trng kho. NGAY_HD_MUA ngy pht sinh ho n mua. MA_DOI_TAC lu m ca ngi cung cp. TONG_TIEN_MUA tng tin ca ho n mua. NO_MUA s tin cn n ca ho n mua ny. NGAY_PHAI_TRA_HDM ngy phi tr ho n mua . THUE_MUA tng tin thu phi tr cho ho n mua ny. GHI_CHU_HDM ghi ch v ho n mua . SO_CT_GOC s chng t lin quan n nghip v ny ca ngi cung cp. TRANG_THAI_HDM trng thi ca ho n mua ny. 4. Thc th DONG_HOA_DON_MUA dng m t chi tit v tng mt hng trong ho n mua, gm cc thuc tnh sau: STT_HD_MUA trng kho v l s th t ca cc mt hng trong ho n mua. MA_MAT_HANG kho ngoi lin kt vi thc th

DANH_MUC_MAT_HANG. MA_HD_MUA kho ngoi lin kt vi thc th HOA_DON_MUA. SO_LUONG_MUA s lng ca hng mua. DON_VI_TINH n v tnh.
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H c s d liu phn tn

GIA_MUA gi mua ca mt hng. THANH_TIEN_DHDM thnh tin ca mt hng . THUE_DONG_MUA thu ca hng . BIEU_THUE biu thu ca mt hng . 5. Thc th HOA_DON_BAN lu cc thng tin chung v ho n bn, n bao gm cc thuc tnh sau: MA_HD_BAN trng kho. NGAY_HD_BAN ngy pht sinh ho n bn. MA_DOI_TAC lu m ca khch hng. TONG_TIEN_BAN tng tin ca ho n bn. NO_BAN s tin khch hng cn n ca ho n bn ny. NGAY_PHAI_TRA_HDB ngy phi tr ho n bn . THUE_BAN tng tin thu phi tr cho ho n bn ny. GHI_CHU_HDB ghi ch v ho n bn . TRANG_THAI_HDB trng thi ca ho n bn ny. 6. Thc th DONG_HOA_DON_BAN dng m t chi tit v tng mt hng trong ho n bn, gm cc thuc tnh sau: STT_HD_BAN trng kho v l s th t ca cc mt hng trong ho n bn. MA_MAT_HANG kho ngoi lin kt vi thc th

DANH_MUC_MAT_HANG. MA_HD_BAN kho ngoi lin kt vi thc th HOA_DON_BAN.


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SO_LUONG_BAN s lng ca hng bn. DV_TINH n v tnh. GIA_BAN gi bn ca mt hng. THANH_TIEN_DHDB thnh tin ca mt hng . THUE_DONG_BAN thu bn ca hng . BIEU_THUE biu thu bn ca mt hng . 7. Thc th DANH_MUC_DOI_TAC dng lu cc thng tin v i tc (ngi cung cp v khch hng) lin quan n doanh nghip, c cc thuc tnh sau: MA_DOI_TAC trng kho ca thc th. TEN_DOI_TAC tn ca i tc. DIA_CHI_DOI_TAC a ch ca i tc. SO_DIEN_THOAI s in thoi ca i tc. 8. Thc th DANH_MUC_NGAN_HANG, dng lu danh mc cc ngn hng lin quan n hot ng ca doanh nghip, n bao gm cc thuc tnh sau: MA_NGAN_HANG trng kho ca thc th. TEN_NGAN_HANG tn ca ngn hng . DIA_CHI_NGAN_HANG a ch ca ngn hng . SO_DIEN_THOAI_NH s in thoi ca ngn hng. 9. Thc th DOI_TAC_NGAN_HANG y l thc th trung gian gia i tc v ngn hng, gm nhng thuc tnh sau.
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H c s d liu phn tn

MA_NH_DT trng kho . MA_NGAN_HANG kho ngoi lin kt vi thc th

DANH_MUC_NGAN_HANG. MA_DOI_TAC kho ngoi lin kt vi thc th

DANH_MUC_DOI_TAC. SO_TK_DOI_TAC s ti khon ca i tc. 10. Thc th SO_TAI_KHOAN_O_NH dng lu s ti khon ca doanh nghip ti ngn hng, n gm nhng thuc tnh sau: MA_SO_TK trng kho ca thc th. MA_NGAN_HANG kho ngoi kt ni vi thc th

DANH_MUC_NGAN_HANG. SO_TK_O_NH s ti khon ca doanh nghip ngn hng. 11. Thc th CHUNG_TU_NGAN_HANG dng lu cc thng tin lin quan n ngn hng nh l vic gi tin, rt tin t ngn hng, hay vic thanh ton n hng thng qua ngn hng. N bao gm nhng thng tin sau: MA_PHIEU trng kho ca thc th. NGAY_PHAT_SINH lu ngy pht sinh chng t. GUI_OK trng ny xc nhn vic gi hay rt tin khi ngn hng. MA_DOI_TAC nu trng ny c n s th hin vic thanh ton ca i tc vi doanh nghip thng qua ngn hng. MA_HD_BAN trng ny th hin vic khch hng hay doanh nghip thanh ton cho ho n mua bn no. SO_LUONG_TIEN s tin ca nghip v.
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H c s d liu phn tn

TRANG_THAI_CT_NH th hin trng thi ca chng t . 12. Thc th PHIEU_THU_CHI dng lu thng tin thu chi tin theo ho n mua bn hng. N bao gm cc thuc tnh sau: MA_PHIEU_THU_CHI trng kho ca thc th. NGAY_PHIEU_THU_CHI ngay ghi phiu thu. MA_DOI_TAC m ca khch hng thanh ton. MA_HD_BAN m ho n thanh ton. MA_HD_MUA ta thanh ton cho m ho n no. SO_TIEN_THU_CHI s tin thu. PHIEU_THU trng ny th hin y l phiu thu hay phiu chi. TRANG_THAI_PTC trng thi ca phiu thu. 13. Thc th DANH_MUC_MAT_HANG lu cc thng tin v mt hng, bao gm cc thuc tnh sau: MA_MAT_HANG trng kho. TEN_HANG tn ca mt hng. MO_TA_MAT_HANG m t v mt hng. SO_TK_CAP_1 s ti khon cp 1 ca mt hng . SO_TK_CAP_2 s ti khon cp 2 ca mt hng . MA_NHOM_HANG m ca nhm hng nh thu. 14. Thc th MAT_HANG_VA_DOI_TAC l thc th trung gian gia thc th DANH_MUC_MAT_HANG v thc th DANH_MUC_DOI_TAC, n bao gm cc thuc tnh sau:
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H c s d liu phn tn

MA_MH_DT trng kho. MA_MAT_HANG trng kho ngoi kt hp vi thc th DANH_MUC_MAT_HANG. MA_DOI_TAC trng kho ngoi lin kt vi thc th

DANH_MUC_DOI_TAC. GIA_CHUAN gi tham kho chun ti mt thi im no . 15. Thc th NHOM_HANG dng lu cc nhm hng phc v vic nh gi v mc tiu th ca cc loi hng, c cc thuc tnh sau: MA_NHOM_HANG trng kho ca thuc tnh. SO_TK_CAP_1 s ti khon cp 1 ca mt hng . SO_TK_CAP_2 s ti khon cp 2 ca mt hng . TEN_NHOM_HANG tn ca nhm hng. 16. Tt c cc thng tin v nghip v kinh t pht sinh th u c nh khon v lu trong s nht k tng qut. Ta c thc th SO_NHAT_KI_TONG_QUAT, n bao gm cc thc th sau: STT trng kho ca thc th. TK_NO_CAP_1 s ca ti khon ghi n cp 1 TK_CO_CAP_1 S ca ti khon ghi c cp 1 TK_NO_CAP_2 s ca ti khon ghi c cp 2 TK_CO_CAP_2 s ca ti khon ghi c cp 2 LOAI_NGHIEP_VU_1 loi ca nghip v pht sinh gy ra. MA_NGHIEP_VU_1 m ca nghip v pht sinh
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NGAY_NGHIEP_VU_1 ngy pht sinh nghip v. LOAI_NGHIEP_VU_2 loi nghip v l nguyn nhn gy ra nghip v trn. MA_NGHIEP_VU_2 m ca nghip v l nguyn nhn gy ra nghip v trn. DIEN_GIAI din gii v nghip v kinh t pht sinh. SO_TIEN s tin ca nghip v kinh t pht sinh. MA_DOI_TAC lu m ca i tc phc v vic bo co theo tng i tc.MA_NGAN_HANG lu m ngn hng phc v cho vic bo co theo tng ngn hng. 17. Thc th SO_CAI dng tng kt tt c cc ti khon, bao gm cc thuc tnh sau: SO_TK_CAP_1 s ti khon cp 1. SO_TK_CAP_2 s ti khon cp 2. TEN_TK_CAP_1 tn ca ti khon cp 1. TEN_TK_CAP_2 tn ca ti khon cp 2. LOAI_TK_1 loi ti khon 1 phc v cho vic lm bo co thu nhp. LOAI_TK_2 loi ti khon 1 phc v cho vic lm bng tng kt ti sn. SO_DU_BAN_DAU s d ca ti khon ban u. SO_DU_THANG_1 s d ca ti khon thng 1. SO_DU_THANG_2 s d ca ti khon thng 2.
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H c s d liu phn tn

SO_DU_THANG_3 s d ca ti khon thng 3. SO_DU_THANG_4 s d ca ti khon thng 4. SO_DU_THANG_5 s d ca ti khon thng 5. SO_DU_THANG_6 s d ca ti khon thng 6. SO_DU_THANG_7 s d ca ti khon thng 7. SO_DU_THANG_8 s d ca ti khon thng 8. SO_DU_THANG_9 s d ca ti khon thng 9. SO_DU_THANG_10 s d ca ti khon thng 10. SO_DU_THANG_11 s d ca ti khon thng 11. SO_DU_THANG_12 s d ca ti khon thng 12. 18.Thc th BAO_CAO ch yu m t cc thng tin nh tiu , loi bo co. Cc thuc tnh ca BAO_CAO: SO_TT_BC tnh kho. CONG_TY TEN_BC THANG NAM NGUOI_LAP NGAY_LAP DON_VI_TINH m t s th t ca cc bo co v cng l thuc Tn cng ty lp bo co. Tn ca bo co. Thng lp bo co. Nm lp bo co Tn ca ngi lp bo co. Ngy lp ra bo co. n v tnh ton cc s liu trn bo co.

LOAI_BAO_CAO Thuc tnh ny dng phn loi cc bo co. Theo h thng k ton c bn loi bo co chnh: 0 - Bo co li l. 1 - Bo co v vn ch s hu.
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2 - Bo co cn i ti sn. 3 - Bo co lu chuyn tin mt. DOANH_THU doanh thu ca bo co kt qu hot ng kinh doanh. Trong ba loi bo co u 0 - 2 c lp theo thng v bo co th 4 c lp theo nm hot ng ca cng ty. CHI_PHI chi ph ca bo co kt qu hot ng kinh doanh. LOI_RONG li rng hay l rng ca bo co kt qu hot ng kinh doanh. VON_DAU_THANG vn ti thi im u thng ca ch nhn. DAU_TU s tin u t ca ch nhn trong thng. RUT_VON s tin rt vn ca ch nhn trong thng. VON_DAU_THANG VON_CUOI_THANG TAI_SAN NO_PHAI_TRA TIEN_HD_KINH_DOANH doanh. TIEN_HD_DAU_TU Vn ch s hu cui thng. Vn ch s hu cui thng. Ti sn ca cng ty. S tin n phi tr. Lu lng tin trong hot ng kinh Lu lng tin trong hot ng u t.

TIEN_HD_TAI_CHINH Lu lng tin trong hot ng ti chnh. TANG_RONG TIEN_DAU_NAM TIEN_CUOI_NAM Lng tin tng rng trong nm. Lng tin vo cng ty u nm. Lng tin vo cng ty cui nm.

Trong ba loi bo co u 0 - 2 c lp theo thng v bo co th 4 c lp theo nm hot ng ca cng ty. 19.M t ni ung ca bo co dng thc th DONG_BAO_CAO vi cc thuc tnh nh sau:
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SO_TT_BC number(5) foreign_key l kho ngoi ca thc th lin kt hai thc th BAO_CAO v DONG_BAO_CAO. MA M ca ti khon hay ti sn.

MO_TA M t tn ti khon hay ti sn. SO_DU S d ca ti khon hay ti sn sau thng lp bo bo.

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Physical Data Model Project: He tro giup thong tin doanh nghiep

DOI_TAC MAT_HANG___DOI_TAC MA_DOI_TAC


MA_NHOM_HANG = MA_NHOM_HANG

DOI_TAC_NGAN_HANG MA_NGAN_HANG VARCHAR2(10) MA_DOI_TAC VARCHAR2(10)

VARCHAR2(10) VARCHAR2(30) VARCHAR2(30)

MA_MAT_HANG MA_DOI_TAC

VARCHAR2(10)
MA_DOI_TAC = MA_DOI_TAC MA_DOI_TAC VARCHAR2(10) = MA_DOI_TAC MA_DOI_TAC = MA_DOI_TAC MA_DOI_TAC = MA_DOI_TAC

NHOM_HANG = MA_MAT_HANG MA_MAT_HANG MA_NHOM_HANG VARCHAR2(10) SO_TK_CAP_1 NUMBER(3) GIA_CHUAN

TEN_DOI_TAC DIA_CHI_DOI_TAC

MA_DOI_TAC = MA_DOI_TAC

SO_TK_DOI_TAC INTEGER

NUMBER(6,2)

SO_DIEN_THOAI_DT NUMBER(9) ST_DOI_TAC_NO NUMBER(17,2)


MA_NGAN_HANG = MA_NGAN_HANG

MA_NHOM_HANG VARCHAR2(10)

TEN_NHOM_HANG VARCHAR2(30) SO_TK_CAP_2 NUMBER(4)

MA_NGAN_HANG = MA_NGAN_HANG

NGAN_HANG MA_NGAN_HANG VARCHAR2(10) VARCHAR2(30)

D_HOA_DON_BAN
MA_NHOM_HANG = MA_NHOM_HANG

HOA_DON_BAN MA_DH_BAN STT_HD_BAN


MA_NGAN_HANG = MA_NGAN_HANG MA_NGAN_HANG VARCHAR2(10) = MA_NGAN_HANG

TEN_NGAN_HANG

MA_DH_BAN NUMBER(4) MA_DOI_TAC VARCHAR2(10) TONG_TIEN_BAN SO_LUONG_BAN MA_MAT_HANG TEN_HANG VARCHAR2(10) VARCHAR2(30) GIA_BAN NUMBER(16,2)
MA_DH_BAN = MA_DH_BAN

VARCHAR2(10) VARCHAR2(10) NUMBER(15,2) NUMBER(15,2) DATE

DIA_CHI_NGAN_HANGVARCHAR2(30) SO_DIEN_THOAI_NH NUMBER(10)


MA_NGAN_HANG = MA_NGAN_HANG

MAT_HANG

MA_MAT_HANG

INTEGER NO_BAN NGAY_HD_BAN

SO_TAI_KHOAN_O_NH MA_NGAN_HANG MA_SO_TK SO_TK_O_NH VARCHAR2(10) NUMBER(10) NUMBER(10)

MO_TA_MAT_HANG VARCHAR2(50) MA_NHOM_HANG

THANH_TIEN_DHDBNUMBER(17,2) MA_NHOM_HANG = MA_NHOM_HANG DIA_CHI_GIAO_HANG VARCHAR2(80) NUMBER(15,2) GHI_CHU_HDB BIEU_THUE_BAN DV_TINH NUMBER(5,2) NGAY_PHAI_TRA VARCHAR2(4) THUE_BAN NUMBER(4,2) VARCHAR2(10) TRANG_THAI_HDB INTEGER VARCHAR2(40) MA_DOI_TAC = MA_DOI_TAC DATE
MA_MAT_HANG = MA_MAT_HANG THUE_DONG_BAN

VARCHAR2(10)

SO_TIEN_CON_LAI NUMBER(17,2)

MA_NHOM_HANG = MA_NHOM_HANG MA_MAT_HANG = MA_MAT_HANG

MA_NHOM_HANG

MA_NGAN_HANG = MA_NGAN_HANG MA_SO_TK = MA_SO_TK

CT_NGAN_HANG HOA_DON_MUA D_HOA_DON_MUA MA_HD_MUA STT_DH_MUA MA_MAT_HANG SO_LUONG_MUA GIA_MUA VARCHAR2(12) NUMBER(4) VARCHAR2(10) INTEGER NUMBER(16,2)
MA_HD_MUA = MA_HD_MUA

MA_PHIEU MA_DOI_TAC MA_NGAN_HANG MA_SO_TK


MA_DH_BAN = MA_DH_BAN

NUMBER(10) VARCHAR2(10) VARCHAR2(10) NUMBER(10) DATE NUMBER(17,2) NUMBER(1)

MA_HD_MUA MA_DOI_TAC TONG_TIEN_MUA NO_MUA NGAY_HD_MUA THUE_MUA

VARCHAR2(12) VARCHAR2(10) NUMBER(15,2) NUMBER(15,2) DATE NUMBER(15,2)

NGAY_GUI_RUT
MA_DH_BAN = MA_DH_BAN MA_DOI_TAC = MA_DOI_TAC MA_HD_MUA = MA_HD_MUA

SO_LUONG_TIEN GUI_OK

THANH_TIEN_DHDMNUMBER(17,2) THUE_DONG_MUA NUMBER(15,2) BIEU_THUE_MUA DON_VI_TINH MA_NHOM_HANG NUMBER(5,2) VARCHAR2(4) VARCHAR2(10)

NGAY_PHAI_TRA_HDM DATE GHI_CHU_HDM TRANG_THAI_HDM SO_CT_GOC VARCHAR2(40) INTEGER NUMBER(10) PHIEU_THU_CHI

TRANG_THAI_CT_NH INTEGER MA_DH_BAN MA_HD_MUA MA_PHIEU_THU_CHI MA_DOI_TAC SO_TIEN_THU_CHI PHIEU_THU NUMBER(10) VARCHAR2(10) NUMBER(15,2) SO_TT_BC NUMBER(1) TEN_BC NGAY_PHIEU_THU_CHIDATE CONG_TY TRANG_THAI_PTC INTEGER THANG NUMBER(2) NUMBER(7) DATE VARCHAR2(30) NUMBER(17,2) NUMBER(1) NUMBER(17,2) NUMBER(17,2) NUMBER(17,2) NUMBER(17,2) NUMBER(17,2) NUMBER(17,2) NUMBER(17,2) NUMBER(17,2) NUMBER(17,2) VARCHAR2(10) NAM VARCHAR2(12) NGAY_LAP NGUOI_LAP DON_VI_TINH LOAI_BAO_CAO DOANH_THU CHI_PHI SO_CAI SO_TK_CAP_1 TEN_TK_CAP_1 NUMBER(3) DAU_TU VARCHAR2(30) RUT_VON LOAI_TK_THU_NHAP INTEGER VON_CUOI_THANG LOAI_TK_CDTS SO_DU_BAN_DAU SO_DU_THANG_1 SO_DU_THANG_2 SO_DU_THANG_3 SO_DU_THANG_4 INTEGER TAI_SAN NUMBER(17,2) NO_PHAI_TRA NUMBER(17,2) TIEN_HD_KINH_DOANHNUMBER(17,2) NUMBER(17,2) TIEN_HD_DAU_TU NUMBER(17,2) TIEN_HD_TAI_CHINH NUMBER(17,2) TANG_RONG NUMBER(17,2) NUMBER(17,2) NUMBER(17,2) NUMBER(17,2) TIEN_DAU_NAM SO_DU_THANG_6 SO_DU_THANG_7 SO_DU_THANG_8 SO_DU_THANG_9 NUMBER(17,2) TIEN_CUOI_NAM NUMBER(17,2) NUMBER(17,2) NUMBER(17,2)
SO_TT_BC = SO_TT_BC

VARCHAR2(10) VARCHAR2(12)

BAO_CAO NUMBER(8) VARCHAR2(30) VARCHAR2(30)

SO_NK_TQ DAU_TU STT MA_PHIEU_DAU_TU MA_NGAN_HANG SO_TIEN_DAU_TU NUMBER(10) TK_NO_CAP_1 VARCHAR2(10) TK_CO_CAP_1 NUMBER(15,2) TK_NO_CAP_2 NGAY_PHIEU_DAU_TU DATE TK_CO_CAP_2 TRANG_THAI_PDT INTEGER

MA_HD_MUA = MA_HD_MUA

MA_DH_BAN MA_HD_MUA

NUMBER(12) NUMBER(3) NUMBER(3) NUMBER(4) NUMBER(4)

MA_PHIEU_RUT_VON NUMBER(10) MA_NGHIEP_VU_1 VARCHAR2(12)

LOI_RONG VON_DAU_THANG

NGAY_NGHIEP_VU_1 DATE MA_NGHIEP_VU_2 DIEN_GIAI RUT_VON SO_TIEN MA_PHIEU_RUT_VON MA_NGAN_HANG SO_TIEN_RUT_VON NUMBER(10) VARCHAR2(10) NUMBER(15,2) MA_DOI_TAC NUMBER(17,2) VARCHAR2(10) VARCHAR2(10) VARCHAR2(12) VARCHAR2(30)

MA_PHIEU_RUT_VON = MA_PHIEU_RUT_VON MA_NGAN_HANG

SO_TK_CAP_1 = TK_CO_CAP_1 SO_TK_CAP_2 = TK_CO_CAP_2 SO_TK_CAP_1 = TK_NO_CAP_1 SO_TK_CAP_2 = TK_NO_CAP_2

NGAY_PHIEU_RUT_VON DATE TRANG_THAI_PRV INTEGER

NUMBER(17,2) NUMBER(17,2)

TK_CAP_2 SO_TK_CAP_1
SO_TK_CAP_1 = SO_TK_CAP_1 SO_TK_CAP_2 = SO_TK_CAP_2

SO_TK_CAP_1 = SO_TK_CAP_1

SO_DU_THANG_5

NUMBER(3) NUMBER(4)

SO_TK_CAP_2

TEN_TK_CAP_2 VARCHAR2(40)

SO_DU_THANG_10 NUMBER(17,2) SO_DU_THANG_11 NUMBER(17,2) SO_DU_THANG_12 NUMBER(17,2) SO_TT_BC NUMBER(8) MA MO_TA SO_DU NUMBER(4) VARCHAR2(30) NUMBER(17,2) DONG_BAO_CAO

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M hnh thc th xy dng t h thng ti chnh k ton: Mt s thut ton chuyn s v tnh ton s liu cho cc bo co T thng tin ca cc thc th trn c sinh ra trong qu trnh h thng lm vic, thng tin trong hai s ci v s nht k tng qut c nhp vo theo hai thut ton trnh by di y: Thut ton chuyn t s NKTQ sang s ci Cho mi NK ( nghip v kinh t pht sinh ) n ngy cn tnh (thng l cu thng) lm cc cng vic sau Nu TK bn n ca NK thuc loi tnh s d bn n => s d TK= s d TK + s tin NK nu TK bn n ca NK thuc loi tnh s d bn c => s d TK= s d TK - s tin NK nu TK bn c ca NK thuc loi tnh s d bn c => s d TK= s d TK + s tin NK nu TK bn c ca NK thuc loi tnh s d bn n => s d TK= s d TK - s tin NK Thut ton tnh bo co doanh thu (tnh doanh thu, tnh chi ph, hiu = li nhun) Bo co oanh thu c lp sau mi thng hot ng kinh doanh, m t li nhun ca cng ty thng . 1.S ca ti khon Doanh thu cp mt trong s ci. S ca ti khon chi ph cp mt trong s ci. Li rng = s d TK doanh thu -s d Tk chi ph. Thut ton tnh bo co v vn ch s hu ( tnh s d vn thng trc + u t vn trong thng + li nhun - tin ch s hu rt vn ) Bo co v vn ch s hu ghi bin ng v vn ca ch s hu u t vo c s kinh doanh. S d thng trc ca ti khon u t S d trong thng ca ti khon u t. Li nhun trong thng bo co li l. S d ca ti khon rt vn trong thng.
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Vn ch s hu = s thng trc ca Tk u t + s trong thng ca TK u t +li nhun - s d TK rt vn Thut ton tnh bo co cn i ti sn ( ti sn = n phi tr + vn ch s hu ) Bo co cn i ti sn so snh hai v ca phng trnh k ton. Ti sn= s d ca Tk tin mt+ s d Tk phi thu+ s d TK chi ph+ s d TK ti sn c nh. S d tk n phi tr + vn ch s hu trong bo co v vn ch s hu. Thut ton tnh bo co lu chuyn tin mt (Tin mt vo cui nm = lng tin mt rng trong kinh doanh+ lng tin mt rng trong hot ng ti chnh - lng tin mt rng trong hot ng u t+ tin mt vo u nm ) Lu lng tin mt trong hot ng sn xut kinh doanh= li nhun-(s d trong TK phi thu - s d TK chi ph + s d trong Tk n phi tr). Lu lng tin mt trong hot ng u t = s d TK c nh. Lu lng tin mt trong hot ng ti chnh = s d TK u t -s d TK rt vn. Tin mt vo u nm = s d u nm. Phn tch chc nng: Qu trnh phn tch chc nng c thc hin thng qua vic nghin cu nghip v ca h thng v tip xc vi ngi dng, phn r cc chc nng ln thnh cc chc nng nh hn cho n khi cc chc nng khng th phn nh c na. Cc chc nng ny gi l chc nng nguyn t. Sau khi phn r cc chc nng ln thnh cc chc nng nguyn t phi qua bc kim tra t di ln pht hin cc chc nng cn thiu. M hnh mc nh ca h thng ti chnh k ton.

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H c s d liu phn tn
Phieu gui tien phieu tra no Phieu rut tien Phieu thu no Doi tac Danh Danh muc doi tac muc ngan hang Ngan hang

Hoa don mua Phieu rut von Hoa don ban

Giay bao chuyen tien Hoat dong tai chinh ke toan Bao cao tong hop Phieu dau tu Phieu yeu cau chuyen tien Bo phan theo doi don hang yc

Danh muc mat hang Chu doanh nghiep yeu cau

Bao cao ve doi tac Bo phan theo doi don hang Bao cao theo don hang Chu doanh nghiep

Danh muc tai khoan

Bo phan theo doi doi tac yc

Bo phan theo doi khach hang va ngan hang

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Hoa don mua Doi tac Danh muc doi tac Doi tac Doi tac Danh muc ngan hang Danh muc tai khoan Ngan hang Doi tac Doi tac Danh muc mat hang Chu doanh nghiep Chu doanh nghiep Phieu rut von lay dm mh Hoa don ban Phieu dau tu luu hd mua Lay dm nh luu hd ban 1.5 luu Quan ly danh muc luu dm tk luu dm mh luu hoa don nhan tien Ngan hang 1.1 Kiem tra va luu tru Phieu rut tien Giay bao chuyen luu yc chuyen tien tien luu phieu bao kh chuyen tien luu phieu rut tien Ngan hang Phieu gui tien Phieu thu no Ngan hang Ngan hang Phieu yeu cau chuyen tien phieu tra no

lay dm dt

Chu doanh nghiep Chu doanh nghiep luu dm nh

luu phieu gui tien luu hoa luu hoa don tra tien don rut von luu hoa don dau tu Hoa don ban Hoa don nhan tien rut tien dau tu hoa don tra tien hoa don mua gui tien doc phieu dau tu doc hd nhan tien rut von Phieu bao kh chuyen tien Phieu yeu cau chuyen tien

anh muc doi tac

Danh muc ngan hang

Danh muc tai khoan Danh muc mat hang

doc phieu rut von

1.2 doc hd tra tien Xu ly chung tu doc ghi hd ban goc doc ghi hd mua lay tai khoan doc phieu gui tien doc phieu rut tien doc phieu baokh chuyen tien doc phieu yc chuyen t

Bao cao theo don hang cap nhat lay thong tin Bo phan theo doi don hang Bo phan theo doi don hang yc Bo phan theo doi don hang 1.4 Tao bao cao doc hoa don ban doc hoa don mua tong hop cao ve doi tac Bao so cai cac tai khoan Bao cao tong hop Chu doanh nghiep Bo phan theo doi doi tac yc Bo phan theo doi khach hang va ngan hang Chu doanh nghiep yeuBo phan theo doi khach hang va ngan hang cau So nhat ki tong quat 1.3 Tong hop vao so cai cac tai khoan

layghi tong hop du lieu

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III.THIT K Trong qu trnh phn tch ch nu ra cc thng tin d liu v cch s x l d liu. u vo ca qu trnh thit k l cc c t yu cu c xy dng trong qu trnh phn tch, bao gm: -M hnh thc th lin kt. -M hnh phn cp chc nng. -Cc ti liu h tr. 1.Thit k cc bng d liu. Cng vic thit k cc bng d liu da trn cc thc th to ra phn phn tch. Cc quy tc chuyn cc thc th ny thnh cc bng d liu nh sau: Thc th ( entity ) Thuc tnh ( artribute ) Bng d liu ( table ) ->Colum ( ct ) trong bng d liu

Quan h ( relationship ) ->Foreign key colum UID ( unique identifer ) -> Primary key Domain ->Domain

Trong UID c th l mt thuc tnh, mt tp hp cc thuc tnh, t hp nhiu quan h, t hp nhiu thuc tnh trong quan h sao cho n xc nh duy nht mi th hin ca mt thuc tnh. Ngoi ra cc thuc tnh ca thc th c nh ngha khiu nh varchar2(n), number(n), number(n,s), char(n) . . . m t trong s d thc th. 2.M t cc chc nng: H thng ti chnh k ton c nghin cu v chia lm bn chc nng chnh nh m hnh di y theo: -Qun l bng danh mc. -X l chng t gc. -Kim tra v lu tr. -Chuyn s nht k tng qut sang s ci. -To bo co
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Qun l bng danh mc

Qun l danh mc i tc Qun l danh mc mt hng Qun l danh mc ngn hng Qun l danh mc ti khon Nhp ho n mua Nhp ho n bn Nhp chng t u t Nhp phiu thu chi Nhp chng t ngn hng

X l chng t gc Hot ng ti chnh k ton

Kim tra v lu tr

Chuyn s nht k tng qut sang s ci

To bo co

Bo co li nhun Bo co v vn ch s hu Bo co cn i Bo co lu chuyn tin mt

III.M T THIT K H C S D LIU PHN TN CHO H THNG K TON TI CHNH. phc v cho thit k mt h c s d liu phn tn cho h thng k ton ti chnh, lun vn ny dng l thut trnh by cc chng trc lm tiu chun. Do thng thng thit k mt h c s d liu phn tn cn phi lm cc cng vic sau: +Thit k c s d liu phn tn: lm cc cng vic phn on, cp pht, ti u cp pht on. +Dch cc cu hi p tng th v c s d liu thnh cu hi p v cc on tng phn ca h thng ch lm vic trn cc on. +Ti u ho chin lc truy cp.
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+Qun tr cc giao tc phn tn. +iu khin tng tranh. +Qun tr c s d liu phn tn. H thng k ton ti chnh ny thit k da trn c s d liu ORACLE, cng c kt ni c s d liu, h qun tr c s d liu... c sn. V vy cng vic thit k cn li ch l thit k c s d liu phn tn v qun tr c s d liu phn tn. H thng hot ng khi c cc nghip v kinh t pht sinh, nhn vin trong cng ty s cp nht d liu vo c s d liu a phng v tr . Trong c s d liu ny c cc phn sau: Qun l danh mc i tc. Qun l danh mc mt hng. Qun l danh mc ngn hng. Qun l danh mc ti khon. H thng cc ho n, chng t c lu tr x l. C th xem nh y l nhm cc ngi s dng h thng c cng tnh cht cng vic l cp nht thng tin. Cng vic k ton ti chnh s dng thng tin t nhm lm vic trn thng k v x l thng tin. Nh vy cng vic k ton ti chnh cn cc bn sao ca c s d liu nhm cp nht d liu to ra s nht k tng qut, s ci v cc bo co. Nhm lm cng vic k ton ti chnh c cc quyn cp nht,xem v sa thng tin Hn na khi cc bo co c to ra cng cn c s d liu lu tr. Hai nhm ngi s dng thng tin ca cc bo co l nhm lnh o cng ty v nhm ngi ngoi cng ty. Nhm lnh o cng ty c quyn xem v sa thng tin ca cc bo co. V vy cng vic cn li bao gm: Xc nh yu cu thit k h thng k ton: Cng vic xc nh yu cu ca h thng c nhiu yu t tc ng v c th c nhiu mu thun nhau cho nn nhng yu cu a ra sau y i vi h thng c s d liu phn tn cng cha c th gi l u : -Thng tin cp nht nhanh nht. -Tr li yu cu ca khch hng cng nh cc giao dch trong khong thi gian ngn nht.
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-Thng tin h tr cho cng vic giao dch (thng tin v ngn hng, khch hng.. ) c thi gian p ng nh nht tin li cho vic giao dch v bn hng. -H thng lm vic phi tho mn sao cho gi c ca dch v gim. -Qu trnh to ra bo co nhanh, ng k hn. Thng tin ca bo co chnh xc. -Gi c xy dng h thng nh nht. Trn c s cc yu cu, v tr ca cc c s d liu c t nh sau. 1.La chn v tr t c s d liu v phn nhm ngi s dng nh ga v tr t c s d liu theo mt s tiu chun sao cho v tr t c s d liu tin li nht: +Tn xut s dng c s d liu. +S ln lin kt c s d liu. +Cc tham chiu n c s d liu cp nht, c hay thay i. Da trn cc tiu chun trn v tnh cht ca h thng tin ti chnh k ton c th la chn h thng theo hai nhm chnh tng ng vi hai c s d liu: C s d liu 1: l nhm ngi cp nht thng tin vo h thng. C s d liu ca nhm ny t ti v tr nhm lm vic. Do yu cu ca cng vic, gia cc nhm c th ly mt s phn thng tin ca nhau theo quyn. Theo yu cu pht trin h thng c th m rng nhiu c s d liu c cu trc v nhim v ging nh c s d liu 1. C s d liu trung tm: gm c hai nhm l lnh o cng ty, nhm ngi ngoi cng ty v nhm k ton ti chnh. Nhm k ton ti chnh c cc quyn cp nht, sa i, ghi v qun l c s d liu ring l s nht k tng qut, cc bo co v bn sao lp li thng tin c s d liu ca nhm 1. Nhm ngi ngoi cng ty dng c s d liu ny phn bo co v ch c quyn duy nht l xem. Nhm lnh o c th c tt c thng tin trng c s d liu ny nhng ch c thm quyn sa i vi phn bo co. Theo cch thit k ny h thng s d thay i khi pht trin thm nhiu im kinh doanh. S m t cch kt ni thng tin gia cc c s d liu.

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C s d liu 2

C s d liu n

Nhm lm vic Nhm lm vic Nhm k ton ti chnh

C s d liu 1

Bn sao c s d liu 1... n C s d liu trung tm

Nhm lm vic

Nhm lnh o

Nhm ngoi h thng

s thit k trn mi nhm ngi c quyn ch cp nht tng ng vi mt c s d liu. V c s d liu ny c mt bn sao ti c s d liu trung tm, mi bn sao ny c lm cp nht ( update ) theo chu k sau khon thi gian tng i ln nh tun, thng. H thng ny c th c nhiu c s d liu ti nhiu ni v ch c mt c s d liu trung tm. Tuy nhin nhn vin cc nhm c c s d liu u c th phn quyn ln nhau theo nguyn tc. Phn quyn ngi s dng d liu: R: quyn c W: quyn ghi U: cp nht
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D: Quyn xo

Thc th

Nhm lnh o RWU RWU R R R R R R R R R R R R R RWD RWD RWD RWD

Nhm lm vic R R WRU WRD WRD WRD WRD WRD WRD WRD WRD WRD WRD WRD WRD . . . .

Nhm k Nhm ton ngoi h thng R R R R R R R R R R R R R R R WRU WRU WRU WRU R R . . . . . . . . . . . . . R R R R


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DAU_TU RUT_VON HOA_DON_MUA DONG_HOA_DON_MUA HOA_DON_BAN DONG_HOA_DON_BAN DANH_MUC_NGAN_HANG DANH_MUC_DOI_TAC DOI_TAC_NGAN_HANG TAI_KHOAN_O_NH CHUNG_TU_NGAN_HANG PHIEU_THU_CHI DANH_MUC_NGAN_HANG MAT_HANG_VA_DOI_TAC NHOM_HANG SO_NHAT_KI_TONG_QUAT SO_CAI BAO_CAO DONG_BAO_CAO

Khoa CNTT H KHTN H Quc Gia H Ni

H c s d liu phn tn

Trong c s d liu, mi thc th trong c s d liu l mt bng d liu vt l v cc bng vt l ny c c s d liu ORACLE qun l v ngn ng SQL trong DELPHI s qun l vic cp nht c s d liu ny theo quyn.

Danh mc i tc

Danh mc ngn hng

Bn sao ca cc DB

Danh mc ti khon

Danh mc ngn hng Ho n v chng t.

S ci

Cc bo co S nht k tng qut C s d liu x

C s d liu trung tm

S trn m t thit k hai c s d liu in hnh ca h thng k ton ti chnh. Trong hai c s d liu c m t cc thnh phn ca c s d liu. V.S CHC NNG CA CHNG TRNH: Chng trnh c giao din menu thit k nh sau: Qun tr h thng
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-Trao quyn: chc nng ny ch c ngi qun tr h thng c s dng trao nhng quyn tng ng khi thm c ngi tham gia vo h thng. -Rt quyn: chc nng ny ngi qun tr h thng hu b cc quyn ca mt ngi s dng trong h thng. -Thot khi chng trnh ng k h thng -ng k i tc: lu tr thng tin v cc i tc c giao dch vi cng ty. -ng k ngn hng: lu thng tin v cc ngn hng m cng ty c ti khon v tin gi ngn hng . -ng k hng ho: lu thng tin v cc loi hng ho m cng ty mua bn. -ng k ti khon: trong mt ngn hng, cng ty c th c nhiu ti khon, nn chc nng ny lu thng tin v cc ti khon. Nhp d liu -Nhp chng t u t: lu thng tin v hot ng u t ca ch s hu vo ti sn ca cng ty. -Nhp chng t rt vn: lu thng tin v hot ng rt vn ca ch s hu t ti sn ca cng ty. -Nhp ho n mua: nhp thng tin mua hng ca cng ty. -Nhp ho n bn: nhp thng tin bn hng cho khch hng. -Nhp phiu thu chi: nhp phiu thu chi ca cng ty i vi cc khon thu chi. -Nhp chng t ngp hng: nhp thng tin v vic giao dch ca cng ty qua ngn hng v ti khon. X l -Chuyn s: x l chuyn thng tin v cc ti khon v s tin sang s ci lp bo co. -To bo co theo thng: bo co li nhun, bo co v vn, bo co cn i. -To bo co theo nm: bo co lu chuyn tin mt.
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Xem bo co -Bo co li nhun -Bo co v vn ch s hu -Bo co cn i ti sn -Bo co lu chuyn tin mt Tr gip -Ni dung. -Tc gi Mi phn ca menu tng ng mt cng vic ca tng nhm ngi trong h thng. Ngi s dng khi lm vic trong h thng cn phi c ng k qua ngi qun tr h thng trn c s cc quyn v tnh cht cng vic ca ngi . Ngi qun tr h thng k ton ti chnh c tt c cc quyn v chu trch nhim gim st h thng hot ng. DELPHI h tr c ch qun l ngi s dng thng qua ngn ng SQL gm cc cng vic nh: ton vn d liu, iu khin tng tranh, xc nh lut lm vic, quyn truy cp d liu, thit k giao din client/server.

Qun l h thng Trao quyn Rt quyn Thot khi chng trnh ng k h thng ng k i tc: ng k ngn hng ng k hng ho ng k ti khon

X l Chuyn s To bo co theo thng To bo co theo m

Xem bo co Bo co li nhun Bo co v vn ch s hu Bo co cn i ti sn Bo co lu chuyn tin mt

Nhp d liu Nhp chng t u t Nhp ho n mua Nhp ho n bn Nhp phiu thu H Khoa CNTT H KHTN chi Quc Gia H Ni Nhp chng t ngn hng

Tr gip Ni dung Tc gi Trang


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TI LIU THAM KHO 1.Nhp mn c s d liu quan h - L Tin Vng- 1996. Nh xut bn khoa hc v k thut 2.DElPHI 2 - Deverlopment guide -Vier Pacheco Steve Teixeira. Borland technical Tem. 3.Principle of accounting. Americal 4.Distributed Database ( Principle and systems) Stefano Ceri - Giuseppee Pelagatti -1985.

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PH LC: CHNG TRNH TRN DELPHI unit delphi_ketoan; interface uses Windows, Messages, SysUtils, Classes, Graphics, Controls, Forms, Dialogs, Menus; type Tke_toan = class(TForm) MainMenu1: TMainMenu; Nhpdliu1: TMenuItem; Toboco1: TMenuItem; Bocochitit1: TMenuItem; Bocotnghp1: TMenuItem; Bocovcngnviitc1: TMenuItem; Bocovtingingnhng1: TMenuItem; Bc_loinhuan: TMenuItem; bcvevon: TMenuItem; Bccandoi: TMenuItem; Bbclchuyen: TMenuItem; Trgip1: TMenuItem;
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tacgia: TMenuItem; N3: TMenuItem; Chs1: TMenuItem; Hthng1: TMenuItem; N4: TMenuItem; thoat: TMenuItem; N6: TMenuItem; Xl1: TMenuItem; rutquyen: TMenuItem; xemsonktq: TMenuItem; N7: TMenuItem; xemsocai: TMenuItem; Traoquyn1: TMenuItem; dangki: TMenuItem; dmdoitac: TMenuItem; dmnganhang: TMenuItem; dmhanghoa: TMenuItem; dmtaikhoan: TMenuItem; dautu: TMenuItem; rutvon: TMenuItem; N5: TMenuItem; hdmua: TMenuItem; hdban: TMenuItem; pthuchi: TMenuItem; N8: TMenuItem; ctnganhang: TMenuItem;
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N1: TMenuItem; Tobocotheothng1: TMenuItem; Tobocotheonm1: TMenuItem; procedure thoatClick(Sender: TObject); procedure dautuClick(Sender: TObject); procedure tacgiaClick(Sender: TObject); procedure rutvonClick(Sender: TObject); procedure dmdoitacClick(Sender: TObject); procedure dmnganhangClick(Sender: TObject); procedure dmhanghoaClick(Sender: TObject); procedure dmtaikhoanClick(Sender: TObject); procedure xemsonktqClick(Sender: TObject); procedure xemsocaiClick(Sender: TObject); procedure Nhpdanhmchngho1Click(Sender: TObject); procedure tdautuClick(Sender: TObject); procedure trutvonClick(Sender: TObject); procedure hdmuaClick(Sender: TObject); procedure hdbanClick(Sender: TObject); procedure pthuchiClick(Sender: TObject); procedure ctnganhangClick(Sender: TObject); procedure Bc_loinhuanClick(Sender: TObject); procedure bcvevonClick(Sender: TObject); procedure BccandoiClick(Sender: TObject); procedure BbclchuyenClick(Sender: TObject); procedure Tobocotheothng1Click(Sender: TObject); procedure Tobocotheonm1Click(Sender: TObject);
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private { Private declarations } public { Public declarations } end; var ke_toan: Tke_toan; implementation uses rutvon, about, dautu, dmdoitac, dmnganhang, hdmua , hdban, dmhanghoa, dmtaikhoan, Unitnktq, Unitsocai, thuchi, psnganhang, hoi_tt1, hoi_tt2, hoi_tt3, hoi_tt4, lapbcth, lapbcnam ; {$R *.DFM} procedure Tke_toan.thoatClick(Sender: TObject); begin close; end; procedure Tke_toan.dautuClick(Sender: TObject); begin dautu := TMenuItem.Create(dau_tu); dau_tu.Show; end; procedure Tke_toan.tacgiaClick(Sender: TObject); begin tacgia := TMenuItem.Create(thong_tin); thong_tin.Show;
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end; procedure Tke_toan.rutvonClick(Sender: TObject); begin rutvon := TMenuItem.Create(rut_von); rut_von.Show; end; procedure Tke_toan.dmdoitacClick(Sender: TObject); begin dmdoitac := TMenuItem.Create(doi_tac); doi_tac.Show; end; procedure Tke_toan.dmnganhangClick(Sender: TObject); begin dmnganhang := TMenuItem.Create(ngan_hang); ngan_hang.Show; end; procedure Tke_toan.dmhanghoaClick(Sender: TObject); begin dmhanghoa := TMenuItem.Create(pshang_hoa); pshang_hoa.Show; end; procedure Tke_toan.dmtaikhoanClick(Sender: TObject); begin dmtaikhoan := TMenuItem.Create(tai_khoan); tai_khoan.Show; end;
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procedure Tke_toan.xemsonktqClick(Sender: TObject); begin xemsonktq := TMenuItem.Create(nk_tq); nk_tq.Show; end; procedure Tke_toan.xemsocaiClick(Sender: TObject); begin xemsocai := TMenuItem.Create(so_cai); so_cai.Show; end; procedure Tke_toan.Nhpdanhmchngho1Click(Sender: TObject); begin dmhanghoa := TMenuItem.Create(pshang_hoa); pshang_hoa.Show; end;

procedure Tke_toan.tdautuClick(Sender: TObject); begin dautu := TMenuItem.Create(dau_tu); dau_tu.Show;

end; procedure Tke_toan.trutvonClick(Sender: TObject); begin rutvon := TMenuItem.Create(rut_von); rut_von.Show;


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end; procedure Tke_toan.hdmuaClick(Sender: TObject); begin hdmua := TMenuItem.Create(hd_mua); hd_mua.Show; end; procedure Tke_toan.hdbanClick(Sender: TObject); begin hdban := TMenuItem.Create(pshd_ban); pshd_ban.Show; end; procedure Tke_toan.pthuchiClick(Sender: TObject); begin pthuchi := TMenuItem.Create(phieu_thu_chi); phieu_thu_chi.Show; end; procedure Tke_toan.ctnganhangClick(Sender: TObject); begin ctnganhang := TMenuItem.Create( ps_nh); ps_nh.Show; end; procedure Tke_toan.Bc_loinhuanClick(Sender: TObject); begin bc_loinhuan:=TmenuItem.create(hoitt1); hoitt1.show; end;
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procedure Tke_toan.bcvevonClick(Sender: TObject); begin bcvevon:=TmenuItem.create(hoitt2); hoitt2.show; end; procedure Tke_toan.BccandoiClick(Sender: TObject); begin bccandoi:=TmenuItem.Create(hoitt3); hoitt3.show; end; procedure Tke_toan.BbclchuyenClick(Sender: TObject); begin bbclchuyen:=TmenuItem.create(hoitt4); hoitt4.show; end; procedure Tke_toan.Tobocotheothng1Click(Sender: TObject); begin Tobocotheothng1:=TmenuItem.create(bcthang); bcthang.show; end; procedure Tke_toan.Tobocotheonm1Click(Sender: TObject); begin tobocotheonm1:=TmenuItem.create(lbc_nam); lbc_nam.show; end; end.
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