ONE APPROACH TO THE DEVELOPMENT OF SOFTWARE FOR IMPROVING THE USE OF FIXED ASSETS

Transcription

1 9 th International Quality Conference June 2015 Center for Quality, Faculty of Engineering, University of Kragujevac Zoran Nešić 1) Nebojša Denić 2) Jasmina Vesić Vasović 1) Miroslav Radojičić 1) 1) University of Kragujevac, Faculty of Technical Sciences, Čačak, Serbia 2) Faculty of Information Technology, Belgrade, Serbia ONE APPROACH TO THE DEVELOPMENT OF SOFTWARE FOR IMPROVING THE USE OF FIXED ASSETS Abstract: In this paper, an approach to software development is presented, with the direct aim of improving the quality of the business operations of an enterprise. Software refers to the management of the fixed assets of an enterprise and it demonstrated a practical functionality and a significant impact on the quality of the entire business doing of the enterprise under consideration. The paper presents the most important steps of the presented software and their methodological aspects. The accent of the paper is also on the comparative testing of the considered software solutions. Keywords: Software, Quality of Business Operations, Fixed Assets 1. INTRODUCTION Improvement of software solutions that are used in business is an important element of improving the quality of operations. This paper describes the improvement of software solution for keeping records of fixed assets [1]-[5]. The presented software solution is implemented in practical conditions. Improvement refers to software development on the new platform, which enables the upgrade of the user interface, database management and reports. The development of software solution is carried out in the tool Borland Delphi 7 [6]-[8].The paper attempts to present the most important elements of the program. Modern methodology for development of software solutions inevitably imposes the use of: object - oriented approach to programming [9] relational approach in the development and implementation of databases [10] Structured Query Language (SQL) in the database management [11] contemporary server platforms for database administration [12] implementation of graphical user interface in data input and creating reports [13] The existing program of the enterprise Priština/Gračanica [14], for keeping records of fixed assets has been made in the programming language Clipper with databases of type dbase III+. This combination is very outdated, especially in terms of the interface because the interface environment is in DOS mode. Since all modern computers are in a Windows environment, it is clear that this kind of work is a difficulty. In this paper is presented a program that replaces the previous program in enterprise Priština/ Gračanica in two phases. In the first phase was maintained database dbase III + without changing the form but it is created a new interface. This enables a "painless" transition to a new software environment. This also enables parallel use of the previous (old) and new program for testing of the new program. Comparison of company database after identical use of both programs must be identical. In the second phase was created a new SQL database of the enterprise "Regional Water Supply and Sewage" Priština/Gračanica. The data from dbase III + databases are transferred to the appropriate location in the new SQL database using an created for that purpose. 2. SOFTWARE IMPROVEMENT The idea for software improvement of the enterprise "Regional Water Supply and Sewage" Priština/Gračanica, for keeping records of fixed assets is that the existing company database integrates with the new Windows programming environment. Then would be, for testing purposes, worked along 9 th IQC June,

2 with the old and the new program. Changes in the database should be identical. The program is made in Pascal programming language in programming environment Borland Delphi 7t. From among the addition components are used TNT and TDBF controls. TNT controls are set of replacement for the standard controls that support Unicode (UTF-8) encoding - in other words, support of the Serbian letters. TDBF components enable direct access and manipulation of the dbase database. By creating a new interface in the enterprise Priština/Gračanica, are eliminated all unnecessary and redundant options from the existing program. On the initial screen of the program is located the information of the chosen date for work with data, as well as the possibility to choose the date. This is necessary because with the fixed assets works annually, posted with the previous year. Year is not posted immediately after the start of the new year, but usually a few months later. Parts of the program, dealing with the annual databases (DATA, DATA PROCESSING, REPORTS) are inactive until a year is selected. By choosing the date are loaded databases for a given year and the program becomes fully functional. Database of the enterprise "Regional Water Supply and Sewage" Priština/Gračanica, of type dbase III + does not have the ability to sort, advanced search and filtering, which makes it very slow and inflexible. For this reason for a particular table, is formed special file that contains the values from one column of the table and links to the appropriate row of the table. Such tables presents indexes and they have the possibility of quick sorting, advanced searching and filtering. The option "Reindexing" creates once again this file. Creating indexes is also necessary at the first use of the table. But often happens damages or loss of proper connection of indexes and tables, or data integrity. Then it is necessary to do re-indexing. Since in the enterprise "Regional Water Supply and Sewage" Priština/Gračanica, with the fixed assets works on an annual basis, after posting the respective year is necessary to open the new year i.e.. create a database for next year. This only makes sense after posting a year. The option "Use Indexes" should be checked when you want to use the index, and for the normal functioning of the program with regard to speed of operation, and the response speed of the database. When the database is transferred from another, as it is the case here, with the first use of of the program this option should be excluded because each program uses its indexes. In this case it is necessary first undergo re-indexing and then use this option. This program after re-indexing automatically checks this option. In this part of the program can be accessed data andit is possible to manipulate the data of: fixed assets, working units, tax rates and tax accountants. Fixed asset register is a presentation of all fixed assets, entered with the basic data: Operating unit to which it belongs, code - which represents its inventory number, Name, Cost, scrapped and the current value. By the option "Add" shall be entered a new fixed assets. In the forms are completed the following data (Figure 1): Code, Name, Inventory number Work unit to which it belongs The amount, Unit, Date of purchase, Date of write-off, Account, Amortization rate Tax group, Accounting officer, The residual value, The remaining lifetime and The remaining tax value. Operating unit, the tax group and the accountant are selected from the already predefined values. Figure 1 - Input of the fixed assets Search for fixed assets is possible by code and name in the title above them. Procedures that carry out these operations are activated at 518 Z., Nešić, N., Denić, J., Vesić Vasović, M., Radojičić

3 each change of character in the appropriate search field. Just the entry of the fixed asset is not sufficient to amortization of an asset activates. For activation of the fixed asset it is necessary add information about the cost, the possible values and written-off date (Figure 2). After that, the asset is put into function of keeping amortization. Also, in this way has insight into the current state of certain fixed assets and the running data on amortization expense for all active years. Figure 4 - Tax rates Figure 2 - Card of the fixed asset Work units are physical and functional organizational units of the company. They are determined by company policies and only need to be entered into the program, Figure 3. Figure 3 - Working units Tax rates are determined by law. They need to be entered into the program as it is the law prescribed, Figure 4. Accountants representing employees who borrow certain basic means, Figure 5. Figure 5 - Accountants Keeping fixed assets, involves two calculation: calculation of itself and recording of amortization and amortization. The calculation of amortization is done on a proportional basis. Calculation converts all assets and it is possible to activate the calculation several times. The calculation is recommended after entering a new fixed assets and is obliged before posting. Amortization is calculated on a monthly basis, taking into account whether the assets are obtained in the year for which amortization is calculated, and whether the calculated amortization is less than the current value of the underlying assets. Bookkeeping posting of amortization is done at the end of each year. After posting the book it is opens next year. Reports are created for the needs of the enterprise "Regional Water Supply and Sewage" Priština/Gračanica,. The method of printing is adapted to matrix printers such as through the parallel port sends text or symbols to the press. Reports that are created using this program are the inventory lists and 9 th IQC June,

4 recapitulations. There is the ability to review the report before deciding whether to print, such that the displays text file ready for printing. Inventory lists are printed for each work unit for all accounts. Selecting a column for print is adapted to the needs of the enterprise Priština/Gračanica. These columns are: The name of the asset, Inventory number Unit, The amount, Date of purchase, Cost Written-off value, Previous current value, Amortization correction of write-off value, The total value of written off, The newly-calculated present value, Amortization rates. Recapitulation is necessary printed for all accounts. Columns that are printed in the report recapitulation are: Working Unit, Cost Written-off value, Amortization correction of write-off value, The total value written off, The newly-calculated present value. 3. DATABASE IMPROVEMENT The existing database of fixed assets in the enterprise "Regional Water Supply and Sewage" Priština/Gračanica, is represented by using the dbase III + database systems. They represent ordinary tables, without the possibility of pared links between data tables themselves. All operations with the data are performed exclusively at the level. This makes data processing very slow and often demanding for administration and the computer on which the is located. Sorting, filtering, locating and other operations with the data are facilitated by use of Indexes but that is not enough for modern standards. Database improvement in the enterprise "Regional Water Supply and Sewage" Priština/Gračanica, is possible by using an SQL database and migration of existing data into the newly created database. In this case was used SQL databases on a PostgreSQL server. PostgreSQL is a robust, object-relational database management system for data management (object-relational DBMS or ORDBMS). PostgreSQL includes a powerful objectrelational data model, a rich selection of data types, good scalability, as well as an upgraded set of SQL commands. One of the most demanding operations in this program are the amortization calculation and posting. If these operations are transferred from the to the server, is expected to significantly improve performance of s. All database operations in this case are transferred to the server. In this way is provided a higher processing speed and higher security data security. From the previous database are ejected fields and tables that have not been used or fields from multiple tables are joined into one. This was done in order to respect all the rules of normalization and that the database could be presented using the relational model. 4. COMPARATIVE TESTING OF SOFTWARE SOLUTIONS AND ANALYSIS This chapter presents the results of the execution time measurements of the most demanding operations in the enterprise Priština/Gračanica, and that are calculation of amortization and posting. The time is measured by sampling time immediately before and after operation. The time is measured in milliseconds. Table 1 presents the results of measurements of the execution time of amortization calculation for databases with different numbers of records. The numbers of records are 100, 200, 500, 1000, 2000 and Table 1. Results of measuring of the execution time of amortization calculation Time (ms) Numbers of records 520 Z., Nešić, N., Denić, J., Vesić Vasović, M., Radojičić

5 ms ms Based on the results of the table is created chart displayed in Figure Numbers of records Figure 6 - The time execution of the operation - Amortization Calculation Observing the chart can be seen a clear difference in the execution of operations if the operations are executed on the server and on the local machine. This result was also expected. Table 2 presents the results of measurements ofthe execution time the operation - bookkeeping to a database with a different number of rows. Number of records are also 100, 200, 500, 1000, 2000 and Table 2. Results of measuring of the execution time of the operation - bookkeeping Time (ms) Numbers of records chart displayed in Figure 7. Observing this chart can be seen that the time of executing the operation booking lasts much less when the operations are executed on the server compared with the local machine Numbers of records Figure 7 - The execution time of the operation - Bookkeeping 5. CONCLUSION This paper describes the improvement of software solution for the management of assets of the company, which is one element of improving the quality of overall business. The of the present software solution relating to management of assets, which is one of the most important elements of business of each company. Adequate management of assets provides a starting point for the analysis of the overall economic indicators. The paper presents the most important elements of the considered solution. Displayed software solution is implemented in practical conditions and also enables universal use in general business. Based on the results of the table is created REFERENCES: [1] Peterson, R.H. (2002). Accounting for Fixed Assets. John Wiley & Sons, York. [2] King, A.M. (2011). Internal Control of Fixed Assets: A Controller and Auditor's Guide. John Wiley & Sons, York. [3] Edwards, J.R. (2013). Reporting Fixed Assets in Nineteenth-Century Company Accounts (RLE Accounting). Routledge, York. [4] Carmichael, D.R., & Rosenfield, P.H. (2003). Accountants' Handbook, Special Industries and Special Topics. John Wiley & Sons, York. [5] Williamson, S. (2014). Fixed Assets 154 Success Secrets Most Asked Questions on Fixed Assets - What You Need to Know. Emereo Pty Limited, Australia. [6] Borland Software Corporation, (2002). Application Development with Delphi 7 Studio Enterprise: Borland Lab Exercises. Borland Software Corporation. 9 th IQC June,

6 [7] Teixeira, S., & Pacheco, X. (2002). Borland Delphi 6 Developer's Guide. Sams Publishing, Indianapolis. [8] Cant, M. (2005). Mastering Borland Delphi Wiley, San Francisco. [9] Marrer, G. Fundamentals of Programming: With Object Oriented Programming. Retrieved from: laptoppress.garymarrer.com [10] Sumathi, S., & Esakkirajan, S. (2007). Fundamentals of Relational Database Management Systems. Springer Science & Business Media, Berlin; York. [11] Bowman, J.S., Emerson, S.L., & Darnovsky, M. (2001). The Practical SQL Handbook: Using SQL Variants. Addison-Wesley, Boston, London. [12] Mullins, C.S. (2012). Database Administration: The Complete Guide to DBA Practices and Procedures. Addison-Wesley, Michigan. [13] Galitz, W.O. (2007). The Essential Guide to User Interface Design: An Introduction to GUI Design Principles and Techniques. John Wiley & Sons, Indianapolis, [14] The enterprise Priština/Gračanica. Retrieved from: Acknowledgment: Research presented in this paper was supported by Ministry of Education, Science and Technological Development of the Republic of Serbia, Grant III Z., Nešić, N., Denić, J., Vesić Vasović, M., Radojičić