Basic data needed for a program schedule are units of production in real terms of money, time, and staff. Cost accounting, computers, and a coding process can combine to yield important information systems. Most governmental jurisdictions maintain a cost accounting record. Frequently, computers help accommodate and expedite posting of vast amounts of detailed data. Although fiscal management is first concerned with cost accounting and status of public funds, their data can be used to serve other needs since costs most frequently relate to units of production. In California highways practice, especially in right of way, extensive analysis and use is made of cost accounting records to produce reports on unit costs and time-production ratios. Collected uniformly by a standard block and processed by auxiliary computer programs, basic accounting data yield management reports valuable in bettering operations as well as in program scheduling.
Samenvatting