Cost Accounting System

First: System Objectives

This system primarily aims to define the application thoroughly, monitor and control cost elements by entering comprehensive data related to those elements (commodities, services, transformation, current expenses, wages) through daily accounting entries distributed across cost centers and the operations carried out by the company. The system then generates all reports related to the application.

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

1. Definition of the application within the system.

   • Project directory.

   • Cost center directory (main and sub-centers).

   • Activity of cost centers.

2. Monitoring and control of cost elements.

   • Wages.

   • Commodity supplies.

   • Service supplies.

   • Current transformation expenses.

3. Generation of all application-related reports.

   • Statement of cost center expense type distribution.

   • Cost list during a specific period.

   • Cost center comparison report.

   • Detailed report for cost centers.

   • Control statement.

   • Operating and trading accounts report.

Second: System Functional Description

The system functional description is divided into three stages:

1. Input Stage for the System:

   • Fixed: Definition of the cost accounting system.

   • Variable: Monitoring cost elements with cost centers.

2. System Operation Stage:

   • Managing inputs and performing necessary automated processes to generate all reports related to the application, each according to its specification, based on user requests.

3. Output Stage for the System:

   • Generation of all reports related to the application.

Third: Relational Description of Data Content

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

1. Static Data: These are data with a low rate of change, meaning they are entered once into the system and are rarely modified.

   • Project Guide

   • Cost Centers Guide (Main and Subsidiary)

   • Activity of Cost Centers in the previous year

2. Variable Data: This includes data that is periodically entered into the system as a result of specific movements in the system.

   • Payroll monitoring data for operations and costs centers

   • Monitoring data for commodity supplies on operations and cost centers

   • Monitoring data for current transfer expenses on operations and cost centers