Cost management system based on EUC concept

✍ Scribed by Hee-Ryn Jang; Toyokazu Nose; Sennosuke Kuriyama; Yasuo Adachi

• Publisher: Elsevier Science
• Year: 1997
• Tongue: English
• Weight: 251 KB
• Volume: 33
• Category: Article
• ISSN: 0360-8352
• DOI: 10.1016/s0360-8352(97)00214-3

✦ Synopsis

Based on theEndUserComputing (EUC)concept, this paper proposes a genericsystemusing simplemacro routines of a spreadsheet so ft~are (Microsoft Excel) that can be used in a practical ~aybet~onthedi fferent users of eachlevel of an organization.This system is not only formanagers, butalso foremployees in order to supply co mmon in formati on and en able si mulatio n s an d de cisi on making in the scope of each level's responsibilities. As a cost accounting system model, this paper discusses the possibility to useit in 4 different depa~ments : Purchasing, Parts-production, Assembly and Sales departments.