Object model of technical implementation of calculation of cost of production by method of balance equations
Olga B. Yudakhina, Timur R. Rakhimov, Yuriy N. Sidorenko, Veronika V. Zaitseva
Olga B. Yudakhina
Available Online May 2016.
- https://doi.org/10.2991/itsmssm-16.2016.43How to use a DOI?
- cost calculation; cost center; in-house services; balance method; object model, object oriented programming, unified modeling language
- 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.
- Open Access
- This is an open access article distributed under the CC BY-NC license.
Cite this article
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 - 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 - https://doi.org/10.2991/itsmssm-16.2016.43 ID - Yudakhina2016/05 ER -