Proceedings of the 2016 Conference on Information Technologies in Science, Management, Social Sphere and Medicine

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

Authors
Olga B. Yudakhina, Timur R. Rakhimov, Yuriy N. Sidorenko, Veronika V. Zaitseva
Corresponding Author
Olga B. Yudakhina
Available Online May 2016.
DOI
https://doi.org/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.
Open Access
This is an open access article distributed under the CC BY-NC license.

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Proceedings
Information Technologies in Science, Management, Social Sphere and Medicine
Part of series
Advances in Computer Science Research
Publication Date
May 2016
ISBN
978-94-6252-196-4
ISSN
2352-538X
DOI
https://doi.org/10.2991/itsmssm-16.2016.43How to use a DOI?
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  -