Detail Cost information practical use support by a cost accounting specialization type language   Oleh:  Fukuyama, Tomoki Jenis: Article from Proceeding Dalam koleksi: The 14th Asia Pacific Industrial Engineering and Management Systems Conference (APIEMS), 3-6 December 2013 Cebu, Philippines, page 1-19. Topik: cost_accounting; domain-specific language; internal model Fulltext: 1265.pdf (1.19MB) Isi artikel If various persons perform cost accounting and come to build the computational system according to various purposes of cost accounting, it will lead to the rule of every calculation purpose and the calculation for those which performs calculation increasing. However, to the description and the mode of expression about the rule of the calculation used for cost accounting, For example, they are the linguistic depiction in cost accounting standards, that the methods of the interpretation about the contents described according to the user of the formula described by the common text differ, and description and the mode of expression on which it is made to follow the labor of the recipient of information of giving the difficulty of reading. It is not what happens only to the user who does not make cost accounting a speciality that the intention of a computation rule is not transmitted, and unless the specialist in cost accounting also uses various modes of expression depending on the case, it cannot understand the rule used for calculation. So, in this paper, dissolution of the difference of the interpretation to the computation rule of cost accounting is aimed at by focusing on a fixed cost domain also in the domain of cost accounting, and developing the language which specialized in describing cost accounting. And people from whom a background is different aim at the tool which can contribute to performing communication about the process of cost information construction. Moreover, the thing with other descriptive language about cost accounting to compare estimates the thing as a valuation basis which can check whether the aim mentioned above can be attained from a viewpoint called the amount of description, readability and visibility, and applicability. Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Kembali

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