Overview Management accounting It consists in structuring the organization costs, and impute them on the products (or other cost object). It allows to take decision according this costs, in order to reduce them. Dashboard Controller manager has to construct tables containing several indicators which are important in decision making. (like example with spagoBI)  Features Management accounting The phase of accounting concerned with providing information to managers for use in planning and controlling operations and in decision making. Cost accounting Cost accounting consists in structuring the organization costs, and impute them on the products (or other cost object). It allows to take decision according this costs, in order to reduce them. Stock valuation Valuation of stock exit, according cost of stock entry, in order to determinate more efficiently cost of sold products. Dashboard Controller manager have to construct tables containing several indicators which are important in decision making. The aim is to provide informations to managers for use in planning and controlling operations and in decision making. It includes cost accounting (with any cost accounting system : ABC, traditionnal method...) and dashboards. There is also an important part which is the stock evaluation. Indeed, from cost accounting, finished products or intermediary products entries and exits of stock are recorded in stock management. Models UC Diagram Class Diagram Cost accounting Globaly, a cost management system contains units of cost analysis, resources and cost objects. We have modelised a generic model which can be adapted for severals cost accounting systems : traditional method, ABC, direct costing... Each management accounting period correspond to a general accounting period, and follows a cost accounting method. A resource is a cost which come from general accounting or, eventually, it's an add cost (cost which exists only in management accounting). It is a direct cost for a unit of cost analysis.  | A unit of cost is either an organisation unit of cost analysis, either a cost object. And an organisation unit of cost can be secondary (it flows in another organisation units of cost analysis) : activity in process or secondary section for example. So, organisation unit of cost analysis can consume other ones, thanks a percentage. And cost objects can consume organisation units of cost analysis or / and other cost objects, thanks a cost driver.
| A unit of cost analysis have one cost driver. The amount of unit of cost analysis consumption depends on the cost driver (or eventually a percentage when it is a consuption between organisation units of cost analysis), and the quantity consumed. A cost object, which the total cost is calculated (total primary cost _ from resources directly imputed + total internal basis cost _ cost driver of organisation units of cost analysis consumed + total cost of cost driver of cost objects consumed), has a sales price which allows to determine the margin. A cost object can be a product, a customer, a job, a service..., defined with the nomenclature « TypesCostObject ». Inventory evaluation In cost accounting, only consumed raw materials are considered like resources. So, there is not stock evaluation for this products. But, intermediary and finished products stocks are evaluated from their production cost. Howerver, this cost is correctly determinated thanks to cost accounting.
So, from cost accounting plugin, intermediary and finished products stock movements are directly recorded in stock management, thanks to recordStockEntry() (for all producted units) and recordStockExit() (for all consumed units) methods in "CostObject" class (only for storage cost objects _ storage=true).|  | DashBoard A dashboard is defined for a given period determined with a begin date and a end date, and have a name. It contains many indicators : result indicators (each one defines a company strategy) and action indicators (each one follows a result indicator). Dashboard models can be defined in order to copy dashboard structure of past years. Each indicator have an objective value, a limit lower and a limit higher. These attributs allow to visualize result with graphics. The action indicators are binded to stages that can propose action plans. |
ScreenshotsDashboard 
| Dashboard form A dashboard contains many result indicators and many performance indicators. Each indicator have a list of dated values during the period defined by the begin and the end date of the dashboard. A performance indicator have also a list of « stage » values, identified by action plan. |  | Dashboard reporting
In this document, there are all defined indicators.
For each dashboard indicator, its name and its objective value are written. A graphic shows values evolution, in comparison with objective value. |
|
