Co So Du Lieu Phan Tan

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.
Khoa CNTT H KHTN H Quc Gia H Ni

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H c s d liu phn tn
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
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H c s d liu phn tn
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 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.

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H c s d liu phn tn
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:
-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
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H c s d liu phn tn
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 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
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H c s d liu phn tn
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
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H c s d liu phn tn
s d liu phn tn vi c s d liu tp trung v c s d

liu n l.
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
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H c s d liu phn tn
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.
-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 Topdown 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 ).
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H c s d liu phn tn
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 ph
ng 1
C
s d
liu
a ph
ng 2
DB DC
DDB
DD
DD
DDB
DB
DC
Nhng dch v h qun tr c s d liu cung cp:

-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.
Phng
Truythc
truy
cp
d
-iu khin tng
tranh
v iu khin hi phc d liu
cp
c s
ca giao
phn tn.
d liu
liu
Chtc
ng
H qun
trnh ng
tr c s
Cch thc truy cp c s d liu t xa qua chng trnh
dng
d liu
ng dng theo hai cch c bn: Truy cp t xa trc tip v
1
gin tip.
H qun
Trang
tr c s
d liu Kt
2
C s
d liu
2
H c s d liu phn tn
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
H qun
trnh ng
tr c s
dng
d liu
1
Kt
qu
H qun
Chng trnh
H qun
tr c s
ton
ph
tr c
d liu
b
s d
2
liu 2
Theo m hnh truy cp ny, chng trnh ng dng thc

hin yu cu qua chng trnh ph im khc. Chng
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10
H c s d liu phn tn
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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11
H c s d liu phn tn
S ton
th
S phn
on
S cp pht
DBMS v
tr 1
S nh
x a ph
ng 1
S nh
x a ph
ng 2
C s
d liu
1
DBMS v
tr 2
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
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12
H c s d liu phn tn
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 R j ch nh vt l
ca quan h R v tr j.
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.
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13
H c s d liu phn tn
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.
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.
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14
H c s d liu phn tn
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.
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:
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15
H 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.
-M t cng vic cp pht: a ra nh x gia cc on v
nh vt l.

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16
H c s d liu phn tn
-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
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17
H c s d liu phn tn
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.
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.

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18
H c s d liu phn tn
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 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
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19
H c s d liu phn tn
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 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.
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20
H c s d liu phn tn
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:
-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
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21
H c s d liu phn tn
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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22
H c s d liu phn tn
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).
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23
H c s d liu phn tn
-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 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 ).
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24
H c s d liu phn tn
-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.
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
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25
H c s d liu phn tn
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.
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.

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26
H c s d liu phn tn
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.
-Tch hp s a phng sang s ton b thng thng.
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27
H c s d liu phn tn
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.
Trang
28
H c s d liu phn tn
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 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 p i (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
Trang
29
H c s d liu phn tn
mi on Ri ca R vi mi on S j ca S. Tuy nhin mt s trng hp c th suy din mt s lin kt b phn R i 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 R i 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
trongRN
1 cc on ca R hay S. Mt s v d v m hnh lin
kt:
S1
R2
R1
S1
S2
R2
S2
R3
R3
S3
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.

Trang
30
H c s d liu phn tn
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 R 1 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 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 R 1
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:
Trang
31
H c s d liu phn tn
-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
chiu ngang.
cho cc on phn chi theo
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 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.

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32
H c s d liu phn tn
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:
Trang
33
H c s d liu phn tn
-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.
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
Trang
34
H c s d liu phn tn
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 B i* 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 R j cc v
tr j c chi ph tham chiu, hi phc ca chng trnh ln
hn chi ph tham chiu cp nht n on R i t chng
trnh cc v tr khc. Biu thc nh gi tnh nh sau:
Bi j =k
kj
. k i - C. k j j k j uk i
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 B i
j* vi gi tr tuyt i. Bn sao ca on R i 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 R i 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 R j
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 R i v tr j qua
vic thay i cng thc trng hp 2 nh sau:
Bi j =k
kj
. k i - C. k j j k j uk i + (di)

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35
H c s d liu phn tn
nh ga s lng tham chiu n phn on theo

chiu ngang:
o li ch ca cc phn phn on ngang ca on R i
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 A s 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 R s 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 R s 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:
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 R i v tr i vo on R s 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 R i 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
Trang
36
H c s d liu phn tn
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 R s 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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37
H c s d liu phn tn
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 doanhQuyt
cn c th
ngiquyt
ngoi c s
Ngcho
i lm
kinh doanh s dng.
nh
nh
Nhu cu
Hot
Thng tin
thng
tin
ng
kinh
K
T X l
olng
Thng
doanh ton
Thc
tin
Thc
hin qua l Thc
hin
qua
38
hin qua
Khoa CNTT H KHTN H Quc Gia H Ni u tr v
tnh
Trang
lp bo
bo co
ton
co
H c s d liu phn tn
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
Trang
39
H c s d liu phn tn
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.
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:
Trang
40
H c s d liu phn tn
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 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.

Trang
41
H c s d liu phn tn
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 t ng 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:

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.
Trang
42
H c s d liu phn tn
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 ca cc thng tin ny v
cc chi ph hu hnh v v hnh c s dng trong vic s
Trang
43
H c s d liu phn tn
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
Trang
44
H c s d liu phn tn
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
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
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45
H c s d liu phn tn
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 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 gng-khen 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.
Trang
46
H c s d liu phn tn
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 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

Trang
Vn ch s hu
+ Gim
Tng
ghi bn N ghi bn
C
47
H c s d liu phn tn
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.
+ 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.

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48
H c s d liu phn tn
+ 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:
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
Trang
49
H c s d liu phn tn
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.
Trang
50
H c s d liu phn tn
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 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.

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51
H c s d liu phn tn
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.
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:

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52
H c s d liu phn tn
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
thc
th
DANH_MUC_MAT_HANG.
MA_HD_MUA
kho
ngoi
lin
kt
vi
HOA_DON_MUA.
SO_LUONG_MUA s lng ca hng mua.
DON_VI_TINH n v tnh.
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 .

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53
H c s d liu phn tn
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
thc
th
DANH_MUC_MAT_HANG.
MA_HD_BAN
kho
ngoi
lin
kt
vi
HOA_DON_BAN.
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.
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54
H c s d liu phn tn
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.
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.
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55
H c s d liu phn tn
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.
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.

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56
H c s d liu phn tn
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 .
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:
MA_MH_DT trng kho.

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57
H c s d liu phn tn
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.
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

Trang
58
H c s d liu phn tn
LOAI_NGHIEP_VU_1 loi ca nghip v pht sinh gy ra.

MA_NGHIEP_VU_1 m ca nghip v pht sinh
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.
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59
H c s d liu phn tn
SO_DU_BAN_DAU s d ca ti khon ban u.

SO_DU_THANG_1 s d ca ti khon thng 1.
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
m t s th t ca cc bo co v
cng l thuc tnh kho.
CONG_TY
Tn cng ty lp bo co.
TEN_BC
Tn ca bo co.
THANG
Thng lp bo co.
NAM
Nm lp bo co
NGUOI_LAP
Tn ca ngi lp bo co.
NGAY_LAP
Ngy lp ra bo co.

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60
H c s d liu phn tn
DON_VI_TINH
co.
n v tnh ton cc s liu trn bo
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.
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
Vn ch s hu cui thng.
VON_CUOI_THANG
Vn ch s hu cui thng.
TAI_SAN
Ti sn ca cng ty.
NO_PHAI_TRA
TIEN_HD_KINH_DOANH
kinh doanh.
TIEN_HD_DAU_TU
u t.
S tin n phi tr.

Lu lng tin trong hot ng
Lu lng tin trong hot ng

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61
H c s d liu phn tn
TIEN_HD_TAI_CHINH
chnh.
TANG_RONG
Lu lng tin trong hot ng ti

Lng tin tng rng trong nm.
TIEN_DAU_NAM
Lng tin vo cng ty u nm.
TIEN_CUOI_NAM
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
DONG_BAO_CAO vi cc thuc tnh nh sau:
dng
thc
th
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
bo bo.
S d ca ti khon hay ti sn sau thng lp

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62
H c s d liu phn tn
Phy s ical Data Model

Projec t: He tro giup thong tin doanh nghiep
DOI_TAC
MAT_HANG___DOI_TAC
MA_NHOM_HANG = MA_NHOM_HANG
MA_MAT_HANG
NHOM_HANG
MA_MAT_HANG = MA_MAT_HANG
MA_NHOM_HANG VARCHAR2(10)
SO_TK_CAP_1
VARCHAR2(10)
MA_DOI_TAC
= MA_DOI_TAC
MA_DOI_TAC
= MA_DOI_TA C
VARCHAR2(10)
MA_DOI_TAC
GIA_CHUAN
NUMBER(3)
MA_DOI_TAC = MA_DOI_TA C
MA_DOI_TAC = MA_DOI_TAC
NUMBER(6,2)
VARCHAR2(10)
MA_NGAN_HANG VARCHAR2(10)
TEN_DOI_TAC
VARCHAR2(30)
MA_DOI_TAC
DIA_CHI_DOI_TAC
VARCHAR2(30)
SO_TK_DOI_TAC INTEGER
VARCHAR2(10)
SO_DIEN_THOAI_DT NUMBER(9)
MA_NHOM_HANG VARCHAR2(10)
ST_DOI_TAC_NO
TEN_NHOM_HANG VARCHAR2(30)
SO_TK_CAP_2
DOI_TAC_NGAN_HANG
MA_DOI_TAC
NUMBER(17,2)
MA_NGAN_HANG = MA_NGAN_HANG
NUMBER(4)
NGAN_HANG
D_HOA_DON_BAN
STT_HD_BAN
NUMBER(4)
MAT_HANG
MA_MAT_HANG
VARCHAR2(10)
TEN_HANG
VARCHAR2(30)
MA_MAT_HANG
VARCHAR2(10)
SO_LUONG_BAN
INTEGER
GIA_BAN
NUMBER(16,2)
MA_DH_BAN = MA_DH_BAN
THANH_TIEN_DHDB NUMBER(17,2)
MO_TA_MAT_HANG VARCHAR2(50)
MA_NHOM_HANG
THUE_DONG_BAN
VARCHAR2(10)
BIEU_THUE_BAN
HOA_DON_BAN
VARCHAR2(10)
MA_DH_BAN
NUMBER(15,2)
NUMBER(5,2)
DV_TINH
VARCHAR2(4)
MA_NHOM_HANG
VARCHAR2(10)
MA_NGAN_HANG
VARCHAR2(10)
TEN_NGAN_HANG
VARCHAR2(30)
MA_DH_BAN
VARCHAR2(10)
DIA_CHI_NGAN_HANGVARCHAR2(30)
MA_DOI_TAC
VARCHAR2(10)
SO_DIEN_THOAI_NH NUMBER(10)
TONG_TIEN_BAN
NUMBER(15,2)
NO_BAN
NUMBER(15,2)
NGAY_HD_BAN
DATE
SO_TAI_KHOAN_O_NH
MA_NGAN_HANG
VARCHAR2(10)
DIA_CHI_GIAO_HANG VARCHAR2(80)
MA_SO_TK
NUMBER(10)
GHI_CHU_HDB
VARCHAR2(40)
SO_TK_O_NH
NUMBER(10)
NGAY_PHAI_TRA
DATE
THUE_BAN
NUMBER(4,2)
TRANG_THAI_HDB
INTEGER
SO_TIEN_CON_LAI NUMBER(17,2)
MA_SO_TK = MA_SO_TK
CT_NGAN_HANG
HOA_DON_MUA
D_HOA_DON_MUA
MA_HD_MUA
VARCHAR2(12)
MA_HD_MUA
VARCHAR2(12)
MA_DOI_TAC
VARCHAR2(10)
STT_DH_MUA
NUMBER(4)
TONG_TIEN_MUA
NUMBER(15,2)
MA_MAT_HANG
VARCHAR2(10)
NO_MUA
NUMBER(15,2)
SO_LUONG_MUA
INTEGER
NGAY_HD_MUA
DATE
GIA_MUA
NUMBER(16,2)
THUE_MUA
NUMBER(15,2)
MA_HD_MUA = MA_HD_MUA
MA_DH_BAN = MA_DH_BAN
MA_DH_BAN = MA_DH_BMA_HD_MUA
MA_DOI_TAC
AN
MA_DOI_TAC
==MA_HD_MUA
NGAY_PHAI_TRA_HDM DATE
THUE_DONG_MUA NUMBER(15,2)
GHI_CHU_HDM
VARCHAR2(40)
BIEU_THUE_MUA
NUMBER(5,2)
TRANG_THAI_HDM
INTEGER
DON_VI_TINH
VARCHAR2(4)
SO_CT_GOC
NUMBER(10)
MA_NHOM_HANG
VARCHAR2(10)
PHIEU_THU_CHI
MA_PHIEU_THU_CHI
NUMBER(10)
MA_DOI_TAC
VARCHAR2(10)
SO_TIEN_THU_CHI
NUMBER(15,2)
PHIEU_THU
NUMBER(1)
NGAY_PHIEU_THU_CHIDATE
DAU_TU
MA_PHIEU_DAU_TU
NUMBER(10)
MA_NGAN_HANG
VARCHAR2(10)
SO_TIEN_DAU_TU
NUMBER(15,2)
NGAY_PHIEU_DAU_TU DATE
TRANG_THAI_PDT
INTEGER
MA_HD_MUA = MA_HD_MUA
STT
NUMBER(12)
TK_NO_CAP_1
NUMBER(3)
TK_CO_CAP_1
NUMBER(3)
TK_NO_CAP_2
NUMBER(4)
TK_CO_CAP_2
NUMBER(4)
TRANG_THAI_PTC
INTEGER
MA_DH_BAN
VARCHAR2(10)
MA_HD_MUA
VARCHAR2(12)
MA_PHIEU_RUT_VON NUMBER(10)
MA_NGHIEP_VU_1
VARCHAR2(12)
SO_CAI
NGAY_NGHIEP_VU_1 DATE
RUT_VON
MA_PHIEU_RUT_VON
NUMBER(10)
MA_NGAN_HANG
VARCHAR2(10)
SO_TIEN_RUT_VON
NUMBER(15,2)
VARCHAR2(12)
SO_TK_CAP_1
NUMBER(3)
DIEN_GIAI
VARCHAR2(30)
TEN_TK_CAP_1
VARCHAR2(30)
SO_TIEN
NUMBER(17,2)
LOAI_TK_THU_NHAP INTEGER
VARCHAR2(10)
LOAI_TK_CDTS
INTEGER
VARCHAR2(10)
SO_DU_BAN_DAU
NUMBER(17,2)
SO_TK_CAP_1 = TK_CO_CAP_1
SO_DU_THANG_1
NUMBER(17,2)
SO_TK_CAP_2
SO_TK_CAP_1
= TK_CO_CAP_2
= TK_NO_CAP_1
SO_DU_THANG_2
NUMBER(17,2)
SO_DU_THANG_3
NUMBER(17,2)
SO_DU_THANG_4
NUMBER(17,2)
SO_DU_THANG_5
NUMBER(17,2)
SO_DU_THANG_6
NUMBER(17,2)
SO_DU_THANG_7
NUMBER(17,2)
SO_DU_THANG_8
NUMBER(17,2)
SO_DU_THANG_9
NUMBER(17,2)
MA_PHIEU_RUT_V ON = MA_PHIEU_RUT_VON
MA_NGAN_HANG
NGAY_PHIEU_RUT_VON DATE
TRANG_THAI_PRV
MA_NGHIEP_VU_2
MA_DOI_TAC
INTEGER
SO_TK_CAP_2 = TK_NO_CAP_2
TK_CAP_2
SO_TK_CAP_1
SO_TK_CAP_1 = SO_TK_CAP_1
NUMBER(3)
SO_TK_CAP_2
TEN_TK_CAP_2 VARCHAR2(40)
NUMBER(10)
MA_DOI_TAC
VARCHAR2(10)
MA_NGAN_HANG
VARCHAR2(10)
MA_SO_TK
NUMBER(10)
NGAY_GUI_RUT
DATE
SO_LUONG_TIEN
NUMBER(17,2)
GUI_OK
NUMBER(1)
TRANG_THAI_CT_NH INTEGER
THANH_TIEN_DHDM NUMBER(17,2)
SO_NK_TQ
MA_PHIEU
NUMBER(4)
MA_DH_BAN
VARCHAR2(10)
MA_HD_MUA
VARCHAR2(12)
BAO_CAO
SO_TT_BC
NUMBER(8)
TEN_BC
VARCHAR2(30)
CONG_TY
VARCHAR2(30)
THANG
NUMBER(2)
NAM
NUMBER(7)
NGAY_LAP
DATE
NGUOI_LAP
VARCHAR2(30)
DON_VI_TINH
NUMBER(17,2)
LOAI_BAO_CAO
NUMBER(1)
DOANH_THU
NUMBER(17,2)
CHI_PHI
NUMBER(17,2)
LOI_RONG
NUMBER(17,2)
VON_DAU_THANG
NUMBER(17,2)
DAU_TU
NUMBER(17,2)
RUT_VON
NUMBER(17,2)
VON_CUOI_THANG
NUMBER(17,2)
TAI_SAN
NUMBER(17,2)
NO_PHAI_TRA
NUMBER(17,2)
TIEN_HD_KINH_DOANHNUMBER(17,2)
TIEN_HD_DAU_TU
NUMBER(17,2)
TIEN_HD_TAI_CHINH
NUMBER(17,2)
TANG_RONG
NUMBER(17,2)
TIEN_DAU_NAM
NUMBER(17,2)
TIEN_CUOI_NAM
NUMBER(17,2)
SO_TT_BC = SO_TT_BC
SO_DU_THANG_10 NUMBER(17,2)
DONG_BAO_CAO
SO_TT_BC NUMBER(8)

Trang
MA
NUMBER(4)
MO_TA
VARCHAR2(30)
SO_DU
NUMBER(17,2)
63
H c s d liu phn tn
M hnh thc th xy dng t h thng ti chnh k

ton:
Mt s thut ton chuyn s
cho cc bo co
v tnh ton s liu
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
Trang
64
H c s d liu phn tn
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.
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
nh.
= s d TK c
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
Trang
65
H c s d liu phn tn
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.

Trang
66
H c s d liu phn tn
Phieu gui tien
phieu tra no
Phieu rut tien
Phieu thu no
Ngan hang
Doi tac
Danh muc doi tacDanh muc ngan hang
Hoa don mua

Phieu
Hoa rut
donvon
ban
Giay bao chuyen tien

Hoat dong tai chinh ke toan
Bao cao tong hop
Phieu yeu cau chuyen tien
Phieu dau tu
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

Trang
Bo phan theo doi

khach hang va
ngan hang
67
H c s d liu phn tn
Hoa don mua

Phieu yeu cau chuyen tien
phieu tra no
Doi tac
Danh muc doi tac

Doi tac
Ngan hang
Phieu gui tien
Doi tac
Danh muc ngan hang
Phieu thu no
Ngan hang
Danh muc tai khoan
Ngan hang
Doi tac
Doi tac
Danh muc mat hang

Ngan hang
Chu doanh nghiep

Chu doanh nghiep
lay dm mh
Lay dm nh
lay dm dt
1.1
Phieu rut von

Phieu dauHoatu don ban
luu hd mua
Kiem tra va
luu tru
Phieu rut tien

Giay bao chuyen tien luu yc chuyen tien
luu phieu bao kh chuyen tien
luu phieu rut tien
luu hoa don nhan tien
Ngan hang
luu hd ban
1.5
Quan ly danh
muc
luu
luu dm mh
luu dm tk
Chu doanh nghiep
Chu doanh nghiep
luu dm nh
luu phieu gui tien

luu hoa don tra tien luu hoa don rut von
Phieu yeu cau
chuyen tien
luu hoa don dau tu

Hoa don ban
Danh muc doi tac
Hoa don nhan tien
Danh muc ngan

hang
rut tien
dau tu
hoa don tra tien

hoa don mua
rut von
Danh muc tai khoan

doc hd nhan tien
gui tien
Phieu bao kh
chuyen tien
doc phieu dau tu
Danh muc mat hang

doc phieu rut von
1.2
doc hd tra tien
doc ghi hd ban
Xu ly chung tu
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 tien
Bao cao theo don hang

cap nhat
lay thong tin
Bo phan theo doi don hang
Bo phan theo doi don hang yc
So nhat ki tong quat
Bo phan theo doi don hang

1.4
doc hoa don ban
1.3
Tong hop vao
so cai cac tai
khoan
lay dughilieutong hop
Tao bao cao

tong hop
doc hoa don mua
Bao cao ve doi tac

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 yeu cau
Bo phan theo doi khach hang va ngan hang
Chu doanh nghiep

Trang
68
H c s d liu phn tn
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 )
Bng d liu ( table )
Thuc tnh ( artribute )

liu
Quan h ( relationship )
UID ( unique identifer )
->Colum ( ct ) trong bng d

->Foreign key colum
-> 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.
Trang
69
H c s d liu phn tn
-Chuyn s nht k tng qut sang s ci.

-To bo co
Qun l
bng danh
mc
X l chng
t gc
Hot
ng
ti
chn
h k
ton
Kim tra v
lu tr
Qun l danh mc i tc
Qun l danh mc mt
hng
Qun l danh mc ngn
hng ho n mua
Nhp
Qun ho
l danh
Nhp
nmc
bnti
khonchng t u t
Nhp
Nhp phiu thu chi
Nhp chng t ngn
hng
Chuyn s
nht k tng
qut sang s
ci
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.
To bo
co
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.
Trang
70
H c s d liu phn tn
+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.
+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.
Trang
71
H c s d liu phn tn
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.
-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
Trang
72
H c s d liu phn tn
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.
C s d
liu 2
C s d
liu n
Nhm lm vic
Nhm lm vic
Nhm k ton ti
chnh
Bn sao c s d liu
1... n
C s d liu
trung tm
C s d
liu 1
Trang
Nhm lm vic
Nhm lnh
o
Nhm ngoi h
thng
73
H c s d liu phn tn
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
D: Quyn xo
Thc th
Nhm
lnh
o
Nh
m
lm
vic
Nhm
Nhm
k ton ngoi
h
thng
DAU_TU
RWU
RUT_VON
RWU
HOA_DON_MUA
WRU
DONG_HOA_DON_MUA
WRD
HOA_DON_BAN
WRD

Trang
74
H c s d liu phn tn
DONG_HOA_DON_BAN
WRD
DANH_MUC_NGAN_HANG
WRD
DANH_MUC_DOI_TAC
WRD
DOI_TAC_NGAN_HANG
WRD
TAI_KHOAN_O_NH
WRD
CHUNG_TU_NGAN_HANG
WRD
PHIEU_THU_CHI
WRD
DANH_MUC_NGAN_HANG
WRD
MAT_HANG_VA_DOI_TAC
WRD
NHOM_HANG
WRD
SO_NHAT_KI_TONG_QUAT RWD
WRU
SO_CAI
RWD
WRU
BAO_CAO
Danh mc
i tc
DONG_BAO_CAO
RWD
WRU
RWD
WRU
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
Danh mc
l vic cp nht c s d liu ny theo quyn.Bn sao
ngn hng
ca cc
DB
Danh
mc
ti
khon
Danh
mc
ngn
hng
S ci
Ho n
v chng
t.
SNi
Khoa CNTT H KHTN H Quc Gia H
nht k
Trang
C s d
tng
qut
Cc bo
co
75
C s d
liu trung
H c s d liu phn tn
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
-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 .

Trang
76
H c s d liu phn tn
-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.
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
Trang
77
H c s d liu phn tn
-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
Nhp d liu
ng k ti
khon
Nhp chng t u t
Nhp ho n mua
Nhp ho n bn
Nhp phiu thu chi
Nhp chng t ngn
hng

Trang
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
Tr gip
Ni dung
Tc gi
78
H c s d liu phn tn
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)
Ceri - Giuseppee Pelagatti -1985.

Trang
Stefano
79
H c s d liu phn tn
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;
tacgia: TMenuItem;
N3: TMenuItem;
Chs1: TMenuItem;
Hthng1: TMenuItem;
N4: TMenuItem;
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80
H c s d liu phn tn
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;
N1: TMenuItem;
Tobocotheothng1: TMenuItem;
Tobocotheonm1: TMenuItem;
procedure thoatClick(Sender: TObject);
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H c s d liu phn tn
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);
private
{ Private declarations }
public
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H c s d liu phn tn
{ 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;
end;
procedure Tke_toan.rutvonClick(Sender: TObject);
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H c s d liu phn tn
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;
procedure Tke_toan.xemsonktqClick(Sender: TObject);
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H c s d liu phn tn
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
TObject);
Tke_toan.Nhpdanhmchngho1Click(Sender:
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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H c s d liu phn tn
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;
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H c s d liu phn tn
end;
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
TObject);
Tke_toan.Tobocotheothng1Click(Sender:
begin
Tobocotheothng1:=TmenuItem.create(bcthang);
bcthang.show;
end;
procedure Tke_toan.Tobocotheonm1Click(Sender: TObject);
begin
tobocotheonm1:=TmenuItem.create(lbc_nam);
lbc_nam.show;
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H c s d liu phn tn
end;
end.

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88

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H c s d liu phn tn

Chng I: C s d liu phn tn

Khoa CNTT H KHTN H Quc Gia H Ni

c s d liu cp cao th c th c nhiu mc phn ho

Khoa CNTT H KHTN H Quc Gia H Ni

iu khin tp trung: iu khin tp trung cc ngun

phn tn v v vy cng vic nh gi mc tt ca tnh

c s d liu tp trung, khng cn th tc iu khin

s d liu phn tn vi c s d liu tp trung v c s d

mng truyn thng hoc trong cc dch v thng thng ca

T in d liu c m rng th hin thng tin v

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

M hnh truy cp t xa qua phng thc c s ca h

Theo m hnh truy cp ny, chng trnh ng dng thc

trnh ph ny c ngi lp trnh ng dng vit truy cp

Khoa CNTT H KHTN H Quc Gia H Ni

quan h R v t cng v tr j to ra nh vt l ca quan

3.c lp vi h qun tr c s d liu a phng.

VII.Qun tr c s d liu phn tn

Bng danh mc ca c s d liu phn tn lu tr mi

Khoa CNTT H KHTN H Quc Gia H Ni

-nh x n tn c s d liu a phng: Dng tp

n tt c cc bng danh mc. Thng tin bng danh mc v

Khoa CNTT H KHTN H Quc Gia H Ni

gn tnh an ton v nu mt ngi xm nhp bt hp php

Hng gii quyt ny thch hp vi bng danh mc c t

nhiu nhm ngi s dng cc v tr c xem xt trong

Khoa CNTT H KHTN H Quc Gia H Ni

-Thit k c s d liu vt l: tham chiu t lc khi

-Tnh thng xuyn hot ng ca chng trnh ng dng:

lm tng tnh n gin trong iu khin thc hin chng

Khoa CNTT H KHTN H Quc Gia H Ni

2.Hng thit k Top-dowwn v Bottom-up c s d

V vy thit k theo hng Bottom-up i hi gii quyt

Phn on c s: phn on ngang c s c tm ra

mi on Ri ca R vi mi on S j ca S. Tuy nhin mt s trng hp c th suy din mt s lin kt b phn R i JN Sj l

Khoa CNTT H KHTN H Quc Gia H Ni

Xem xt cch phn on tm c trong mi lin h ny:

-Hng chia t trn xung: quan h c lin tc chia thnh

cho cc on phn chi theo

Mc d cc cng vic ny c th lp li, to ra cy phn

Khoa CNTT H KHTN H Quc Gia H Ni

III.Cp pht cho cc on:

-Xc nh nhm mi v tr c li ch dng cp pht on

on Ri v tr j c tnh theo cng thc tng cc tham

Vi C l hng s, hng s ny l t l gia chi ph loi

Khoa CNTT H KHTN H Quc Gia H Ni

nh ga s lng tham chiu n phn on theo

trnh ng dng tng ng a ra t cc phn theo chiu

Khoa CNTT H KHTN H Quc Gia H Ni

Thng tin k ton v vic lm quyt nh

ban u hay khng. Cc cng vic phi trn c s thng

X hi ni chung, thng qua cc vin chc nh nc v cc

Khoa CNTT H KHTN H Quc Gia H Ni

Ngn hng: l ni c s kinh doanh m ti khon v c

Thc o bng tin:

Thng tin cc bo co ly t s nht k ci v s nht k

dng thng tin . Trong cc chi ph hu hnh c chi ph v

V trong thut ng k ton, ti nguyn kinh t c coi

Ti khon ch T: Hnh thc n gin nht ca ti khon

Theo m hnh ny bt c mt mc no ghi vo bn tri

Khoa CNTT H KHTN H Quc Gia H Ni

Pht sinh tng ca Ti sn ghi vo bn N cc ti khon Ti