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|Other Titles:||A Hybrid Design of Cost Accounting Information Systems|
Cost Accounting Information System;Corporate Information Systems Development;Bottom-up Analysis;Top-down Design;Modularity;Scalability;Reusability;Manufacturing Management Information Systems;Corporate Information Infrasture;Relational Model
|Issue Date:||2016-10-24 17:15:36 (UTC+8)|
How to design a simple, standard, and scaleable cost accounting information system, CAIS, is critical to the success of the corporate information systems development. Due to the variety of cost methods, cost bases, and cost procedures, the CAIS proprietary properties have hindered the endeavors to build simple and standard CAIS software packages which can be applicable to a wider corporate users. Little literature is found to completely and thoroughly address this issue nor to provide a formal, systematic, and methodological design approach. Current state-of-the-practice builds CAIS from scratch, outsources the CAIS project, or simply limits the use of CAIS software packages. None of these approaches is satisfactory nor adequate. We present in this paper a study which addresses this design issue and proposes a module-based, structure-open, and method-mixed CAIS which focuses on the data model and the process model plannings as the formal and systematic solution template to build modular and reusable costing systems. Our solution is a hybrid design of CAIS modules. In the design, we create a three-level module hierarchy based on the concepts of bottom-up functionality and top-down commonality. We apply the relational model to develop the entity-centric database schema. In implementation of the data and process modeling, we have built a system prototype on Windows NT platform in order to show the promise of this design approach.
|Appears in Collections:||[第76期] 期刊論文|
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