Bullington, V.R.; Stephenson, R.L.; Cardwell, R.G. - 2009
Although most cost systems offer complete detail and traceability, not all provide timely detail in a concise form … extracts cost and manpower data from the general cost systems, summarizes it, compares it by program with previous cost periods … effort at the source, that is, the division time-card input. Cost data are taken from the central computer ahead of the print …