Automated activity-based management system

Patent 5799286 Issued on August 25, 1998. Estimated Expiration Date:

August 25, 2015. Estimated Expiration Date is calculated based on simple USPTO term provisions. It does not account for terminal disclaimers, term adjustments, failure to pay maintenance fees, or other factors which might affect the term of a patent.

Abstract Claims Description Full Text

Inventors

Assignee

Electronic Data Systems Corporation

Application

No. 488003 filed on 06/07/1995

US Classes:

705/30, Accounting705/7, Operations research705/8Allocating resources or scheduling for an administrative function

Examiners

Primary: Weinhardt, Robert A.
Assistant: Graff, Phillip

Attorney, Agent or Firm

Jeang; Wei Wei, Griebenow; L. Joy

International Class

G46F 017/60

Abstract

An automated activity-based management system and method (10) for making thereof are provided. A business organization has costs associated with its employees, facilities, equipment, and overhead to produce products or provide services. Such a business organization typically generates traditional general ledger accounting information (152) and human resources information (150). This traditional accounting information (150, 152, 154) is used along with information directed to activities, equipment usage and facilities utilization to generate costs associated with activities performed by the organization. A computer workstation (40) with a graphical user interface (42) is used to accept entries of activity information (74). The activity information and traditional accounting information are fed to a relational database (12). The information is processed and costs associated with the employee, facilities, equipment, and overhead components (20, 22, 24, 26) of activities are computed. User-definable ad-hoc reports as well as preformated reports for trending, forecasting, comparison, benchmarking, and budgeting purposes are generated.

Other References

Gammell, Frances, McNair, C.J., "Jumping the growth threshold through activity-based cost management," Managment Accounting, V.76N3, pp. 37-46, Sep. 1994
Parker, Kevin, "Evolution continuew in MRP II-type Systems," Manufacturing Systems, V12N7, pp. 32-54, Jul. 1994
Helberg, C., Galletly, J.E., Bicheno, J.R., "Simulating activity-based costing," Industrial Management and Data Systems, V94N9, p. 3-8, 1994
Barth, Claire, "Office Technology," Management Accounting, V76N3, pp. 72-73, Sep. 1994
Anonymous, "Software for ABC," Management Accounting, V75N10, pp. 62-64, Apr. 1994
Barth, Claire, "Activity Analyzer," Management Accounting, V75N10, pp. 68-69, Apr. 1994
Schwan, Edward S., "Activity-based costing: Something old, something new," Mid-Atlantic Journal of Business, V30N3, pp. 295-298, Dec. 1994
Cooper, Robin, Kaplan, Robert S., "Activity-Based Systems: Measruing the Costs of Resource Usage," Accounting Horizons, V6N3, pp. 1-13, Sep. 1992
Arney, Dave, Sorice, Ralph P., "Activity-based costing," A Proactive Management Tool, Credit World, pp. 17-19, Jul./Aug. 1994
Mathews, Ryan, "ABC Made Easy," Progressive Grocer, pp. 37-40, Sep. 199