Automated activity-based management system

Data processing: financial – business practice – management – or co – Automated electrical financial or business practice or... – Accounting

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705 7, 705 8, G46F 1760

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active

057992860

ABSTRACT:
An automated activity-based management system and method (10) for making thereof are provided. A business organization has costs associated with its employees, facilities, equipment, and overhead to produce products or provide services. Such a business organization typically generates traditional general ledger accounting information (152) and human resources information (150). This traditional accounting information (150, 152, 154) is used along with information directed to activities, equipment usage and facilities utilization to generate costs associated with activities performed by the organization. A computer workstation (40) with a graphical user interface (42) is used to accept entries of activity information (74). The activity information and traditional accounting information are fed to a relational database (12). The information is processed and costs associated with the employee, facilities, equipment, and overhead components (20, 22, 24, 26) of activities are computed. User-definable ad-hoc reports as well as preformated reports for trending, forecasting, comparison, benchmarking, and budgeting purposes are generated.

REFERENCES:
Gammell, Frances, McNair, C.J., "Jumping the growth threshold through activity-based cost management," Managment Accounting, V.76N3, pp. 37-46, Sep. 1994.
Parker, Kevin, "Evolution continuew in MRP II-type Systems," Manufacturing Systems, V12N7, pp. 32-54, Jul. 1994.
Helberg, C., Galletly, J.E., Bicheno, J.R., "Simulating activity-based costing," Industrial Management and Data Systems, V94N9, p. 3-8, 1994.
Barth, Claire, "Office Technology," Management Accounting, V76N3, pp. 72-73, Sep. 1994.
Anonymous, "Software for ABC," Management Accounting, V75N10, pp. 62-64, Apr. 1994.
Barth, Claire, "Activity Analyzer," Management Accounting, V75N10, pp. 68-69, Apr. 1994.
Schwan, Edward S., "Activity-based costing: Something old, something new," Mid-Atlantic Journal of Business, V30N3, pp. 295-298, Dec. 1994.
Cooper, Robin, Kaplan, Robert S., "Activity-Based Systems: Measruing the Costs of Resource Usage," Accounting Horizons, V6N3, pp. 1-13, Sep. 1992.
Arney, Dave, Sorice, Ralph P., "Activity-based costing," A Proactive Management Tool, Credit World, pp. 17-19, Jul./Aug. 1994.
Mathews, Ryan, "ABC Made Easy," Progressive Grocer, pp. 37-40, Sep. 1994.

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