The Relational Database as a Link between Operations and Cost Accounting

Authors

  • Michael P. Bradley

Abstract

Business managers have indicated that the technical skill most lacking in recent accounting graduates is an understanding of the costing of products. This is particularly disturbing, as the accurate costing of products has gained increased emphasis as organizations are making critical restructuring changes and reengineering their total business processes. Accounting students continue to be exposed to spreadsheet analysis through financial accounting applications and some alternative internal decision making exercises. Their exposure to relational databases is still limited and primarily directed toward sales and inventory applications. This paper discusses the use of a relational database approach in the cost accounting course that lets the students design and operate a cost system that gives them a practical hands on feel for the problems and solutions to costing products and services.

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Published

1996-03-06