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Object-Oriented Cost Accounting System Design

John E. Gessford (California State University, Long Beach, USA)

Source Title: Journal of Organizational and End User Computing (JOEUC) 5(3)

DOI: 10.4018/joeuc.1993070102

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Abstract

Meeting the additional demands placed on cost accounting by the Total Quality Management philosophy requires computerization. Activity-based cost accounting is designed to satisfy the additional demands of TQM. But maintaining cost data at the activity level involves at least an order of magnitude more data that does cost center accounting. Thus, activity-based cost accounting demands a redesigned, computerized cost accounting system. An object-oriented approach to the design and specification of activity-based cost accounting systems is outlined and illustrated. Three phases in the approach are first described. Then the approach is illustrated by applying it to the design of an data processing system for activity-based cost accounting. As with all management information systems and most decision support systems, an activity-based cost accounting system is seen to be highly dependent on the transaction processing systems of the business. The point is made that this makes the clean interfaces between objects in object-oriented systems particularly advantageous, if both the transaction systems and the costing systems are based on a common set of business objects, defined in a business-wide repository.

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