Object model of technical implementation of calculation of cost of production by method of balance equations

DOI

10.2991/itsmssm-16.2016.43How to use a DOI?

Keywords

cost calculation; cost center; in-house services; balance method; object model, object oriented programming, unified modeling language

Abstract

One of the most important tasks of management accounting is calculation of cost of production. This paper deals with an embodiment of the balance method calculation of cost based on the object data model. It considers some technical aspects of recording of reference information required for the described object model. A general description of the balance method of calculating of cost is provided. Object model of the balance method is described in detail, including requirements for datasets that serve as input information for balance method and details of the technical implementation of the relevant checks. Examples of program code in Java are provided.

Copyright

© 2016, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Olga B. Yudakhina
AU  - Timur R. Rakhimov
AU  - Yuriy N. Sidorenko
AU  - Veronika V. Zaitseva
PY  - 2016/05
DA  - 2016/05
TI  - Object model of technical implementation of calculation of cost of production by method of balance equations
BT  - Proceedings of the 2016 Conference on Information Technologies in Science, Management, Social Sphere and Medicine
PB  - Atlantis Press
SP  - 213
EP  - 219
SN  - 2352-538X
UR  - https://doi.org/10.2991/itsmssm-16.2016.43
DO  - 10.2991/itsmssm-16.2016.43
ID  - Yudakhina2016/05
ER  -