CABS-A User-Oriented Costs and Budget System with Particular Emphasis on Responsibility Accounting

CABS - Costs and Budget System - is being developed to provide more appropriate tools to assist cost control. The most important of these tools is responsibility accounting, that is to ensure the respons- ibility for costs and budgets is placed at the lowest possible managerial level in the Company. The system design and computer techniques utilized include the use of on-line facilities for enquiry purposes plus entry and validation of data. Data base management is used to permit the complex relationships that exist between data in CABS to be defined and maintained. The system must be flexible in order to cater for organisational and other maintenance changes with minimum time delays. The major outputs of the system are reports produced in several cost dissections, by responsibility, by products by cost collection group and type of expense. A significant role in CABS has been played by users. This includes development, control and review of the system proposals in order to ensure that the objectives and requirements from all sections in the Company are met. This role has included Project Leader for the system plus a committee formed to provide formal acceptance of the system Design.