First: System Objectives

This system primarily aims to comprehensively define the application and then monitor and control cost elements by entering complete data related to those elements (goods, services, transformation, ongoing, wages) based on daily accounting entries distributed across cost centers and company operations. It also generates all reports related to the application.

To accomplish these tasks, the system includes the following functions:

1. Defining the system with the application:

- Project directory.

- Cost center directory (main and sub).

- Cost center activities.

2. Monitoring and controlling cost elements:

- Wages.

- Material goods.

- Service supplies.

- Ongoing transformation expenses.

3. Generating all reports related to the application, including:

- Statement of expense type distribution by cost center.

- Cost list during a period.

- Cost center comparison report.

- Detailed report for cost centers.

- Control balance.

- Operating and trading accounts report.

Costing System

Second: Functional Description of the System

It is divided into three stages:

1. Input Stage of the System:

- Fixed: Defining the cost system.

- Variable: Monitoring cost elements with control centers.

2. Operation Stage of the System:

- Managing inputs and performing necessary automated processing to generate all reports related to the application as requested by the user.

3. Output Stage of the System:

- Generating all reports related to the application.

Third: Relational Description of Data Content

The data circulated within the system's database is divided into two main types:

1. Fixed Data and Variable Data.

a. Fixed Data: These are data with minimal change rates, entered once into the system and rarely modified.

- Project directory.

- Cost center directory (main and sub).

- Activity of cost centers in the previous year.

b. Variable Data: These are data entered periodically into the system due to specific transactions.

- Wage tracking data for operational and cost centers.

- Material goods tracking data for operational and cost centers.

- Ongoing transformation expenses tracking data for operational and cost centers.