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The charts of accounts can be picked from a standard chart of accounts, like the BAS in Sweden. In some countries, charts of accounts are defined by the accountant from a standard general layouts or as regulated by law. However, in most countries it is entirely up to each accountant to design the chart of accounts.
To measure cost performance, planned value (BCWS) and earned value (BCWP) must be in the same currency units as actual costs. In large implementations, the planned value curve is commonly called a Performance Measurement Baseline (PMB) and may be arranged in control accounts, summary-level planning packages, planning packages and work packages.
The BAS chart was reformed in the late 1990s to adapt the IFRS chart layout directives and is known then as BAS2000, but today in general as just the BAS chart. A nested group of organisations with BAS in the center is forming a common Swedish GAAP and common routines in accounting and domestic reporting standards.
An expense and cost recovery system (ECRS) is a specialized subset of "extract, transform, load" (ETL) functioning as a powerful and flexible set of applications, including programs, scripts and databases designed to improve the cash flow of businesses and organizations by automating the movement of data between cost recovery systems, electronic billing from vendors, and accounting systems.
A Pareto chart is a type of chart that contains both bars and a line graph, where individual values are represented in descending order by bars, and the cumulative total is represented by the line. The chart is named for the Pareto principle , which, in turn, derives its name from Vilfredo Pareto , a noted Italian economist.
Control charts are graphical plots used in production control to determine whether quality and manufacturing processes are being controlled under stable conditions. (ISO 7870-1) [1] The hourly status is arranged on the graph, and the occurrence of abnormalities is judged based on the presence of data that differs from the conventional trend or deviates from the control limit line.
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Value-stream mapping has supporting methods that are often used in lean environments to analyze and design flows at the system level (across multiple processes).. Although value-stream mapping is often associated with manufacturing, it is also used in logistics, supply chain, service related industries, healthcare, [5] [6] software development, [7] [8] product development, [9] project ...