The content is concerned primarily with requirements in the areas of data collection, cost control, accounting, and estimating. Other important areas are mentioned only briefly but need to be considered when designing a cost system. These include: (1) Integration of the cost system into the total business system of the company: (2) the organization and structure of files (data base) needed to accommodate the information requirements of a cost system; (3) the integration of scheduling (critical path) with cost control; (4) the capability of meeting owner information requirements; and (5) the managerial and educational problems that need to be addressed when installing and using a cost system. This analysis does not presuppose the use of a particular computer (or other hardware). However, it is clearly indicated that the requirements presented can be met most expeditiously by a computer system which utilizes disk storage for its master files and which permits a data base approach to file organization.

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Filing Info

  • Accession Number: 00264572
  • Record Type: Publication
  • Report/Paper Numbers: Proc. Paper 10786
  • Files: TRIS
  • Created Date: Dec 19 1974 12:00AM