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A generic accounting model to support operations management decisions
Authors:Peter Verdaasdonk  Marc Wouters
Affiliation:1. Department of Naval Architecture and Ocean Engineering , Seoul National University , Seoul, Republic of Korea;2. Department of Naval Architecture and Ocean Engineering , Seoul National University , Seoul, Republic of Korea;3. CAD Development Team , Geoje Shipyard, Samsung Heavy Industries, Geoje , Republic of Korea
Abstract:

Information systems are generally unable to generate information about the financial consequences of operations management decisions. This is because the procedures for determining the relevant accounting information for decision support are not formalised in ways that can be implemented in information systems. This paper describes a formalised procedure, which is based on the following theoretical propositions: (i) cost behaviour is described on the basis of a company's contracts for purchasing and selling resources, and (ii) hierarchical relationships between decisions are recognised, because some decisions have to be made earlier than others. Earlier decisions determine the feasible alternatives for later decisions (e.g. through constraints in available production capacity or components), and the plans that supported the earlier decisions serve as instructions for later decisions. The procedure can be implemented in information systems to provide accounting information in case later decisions deviate from these instruc tions (within the limits of the real-world constraints) because new information becomes available.
Keywords:Management Accounting  Operations Management  Hierarchical Planning  Information Systems
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