ON THE STRUCTURE OF FUNCTIONAL ACCOUNTING BY CONSIDERING THE PROBLEMSOF DAIRY ENTERPRISES - APPLICATION

Starting from a cost accounting model presented in No. 3 (1992) of thi s journal its practical application within the framework of a scientif ic discussion of cost accounting systems for dairies is described. In No. 3 (1992) it was shown that cost accounting can be constructed as m etricizing theory of a decision model. Here, starting from a graph-the oretical input/Output model of the processes in the enterprise a funct ion model of mixed-integer optimization for deriving model decisions a nd a related structure-isomorphic cost model on the basis of Riebel's notion of cost by using the technology of relational data banks are ob tained. This structural identity of graph-theoretical model (for the f irst formal description of the sight of reality), function model (for logic generating of decisions) and cost model (for parameterizing thes e decisions) is utilizable in practice in 3 ways: For existing cost ac counting systems it can be derived, in the sense of a rational reconst ruction, which assumptions concerning reality must be made, so that th e data of cost accounting is applicable for logically founded decision s. From such an analysis it can also be derived how cost accounting an d the decision model have to be altered so that unrealistic assumption s found can be modified, the algorithm of structural translating prese nted allowing a transformation directly from one area into the other. Finally, the structure presented is a defined goal and objective for t he further development of cost accounting in dairies. As also in other areas, application of this system allows by means of separation theor ems the overall model in both the cost area and also in the decision a rea to be replaced by operational partial models. For EDP-realization of such a system a data- and method bank or an expert system appear ap propriate, with which partial decision models and corresponding data a re selected as a function of defined questions and assumptions made. U sing a rather simplified example of a dairy the function of the graph- theoretical model and translating into decision model and cost model a re shown. A comparison with methods of cost accounting discussed in th e literature clearly shows that processes of cost allocation discussed in the dairy field are suited only with rather restricting assumption s for assisting logically founded decisions. Questions left open conce rn, besides EDP-conversion of these structures and their appropriate i mplementation in practice, in particular, the consideration of economi cally not yet fully known areas such as administration and the inclusi on of the basic uncertainty of data into the decision and data model.