CHAPTER I

THE PROBLEM AND ITS SETTING

Introduction

Milk tea is now one of the most popular trends in the food and beverage industry. People

go crazy over milk tea because of its low price, refreshing taste, health benefits and the store’s

ambiance. (Raymundo, 2012) With the increasing demand of milk tea, lots of entrepreneurs put

up tea house everywhere. Some people fancy the fun way of preparation which takes some time,

but some do not because they might be in a hurry.

Most tea house still use the traditional way of selling transaction, where they take

customer’s order, prepare and serve the order and then lastly, the payment. This system

consumes a few chunk of time because it is done manually. Also, doing inventory is quite hard

because the raw goods come in large amount of quantity while the amount deducted during a sale

is so small. This leads to inaccurate costing of the product.

With all these concerns about the existing method, the proponents conduct a study

entitled “Buddha Tea Point-of-Sales, Inventory and Costing System”. This study will focus on

making a system with three (3) facilities namely Point-of-Sales, Inventory and Costing. The

system aimed to minimize the following: transaction time; complexity of the inventory due to

conversion of large amount to smaller amount; and the inaccurate costing of the product.
Statement of the Objectives

General Objectives

The main goal of the capstone project is to develop innovative software that will replace

the current manual system and to help improve the sales performance of the store.

Specific Objectives

The specific objectives of the capstone projects are as follows:

1. To reduce the time used in order and payment transactions.

2. To maximize the accuracy in updating of the inventory.

3. To get a more accurate costing of a certain product.

4. To reduce the manpower and office supplies needed in transaction records.

5. To validate technical performance by system by the following group based on

specific criteria:

a. By Buddha Tea crews

i. Accuracy

ii. Reliability

iii. Efficiency

iv. Security

v. Usability

vi. Maintainability

vii. Responsiveness
Conceptual Framework

This chapter will present the theoretical and conceptual framework of the capstone

project which will serve as the blueprint of the software to be developed by the researchers.

Paradigm of the Capstone Project

INPUT PROCESS OUTPUT

INVENTORY
ITEM MANUAL RECORDS
INFORMATION INVENTORY
STOCK RECORDS
AND STOCKS
STOCKS VALUE RECORDING

INGREDIENT/ PRODUCT PRODUCT

ITEM INFORMATION INGREDIENTS
INFORMATION LISTING

CUSTOMER ORDER ORDER AND

ORDER QUEUEING PAYMENT
AND PAYMENT SUMMARY
PAYMENT
PROCESSING

Figure 3.1 Conceptual Framework of the Existing System

In the Manual Inventory and Stocks Recording, the staff/crew records the Item

Information and Stocks values (by receiving of stocks) and creating a written report of all the

records in a record sheet.

 In the Product Information Listing, the staff/crew lists the ingredients or recipe of a

certain product and recording each of the recipes for future staffs to learn.

In the Point-of-sales system, the staff/crew receive orders and payment from the

customer, manually computes for the order cost and recording the order information on a daily

sales record.

Significance of the Research

The proposed software when implemented is expected to benefit the following:

Crews and Staffs. They can get orders and compute payments faster with accuracy and

efficiency because they don’t have to look at the price list when computing the order, thus,

reducing the chance of being charged for every wrong transaction.

Customers. They can now enjoy faster transaction and faster service.

Branch Managers and Owners. The reporting facilities will enable them to analyze the

sales faster because it is summarized and detailed. The costing system, on the other hand, will

give them an overview of the cost of certain product.

Scope and Limitations of the Research

The scope of the study will focus on making a Point-Of-Sales, Inventory and Costing

Systems for Buddha Tea.

Point-Of-Sales system will focus on making the order and payment transaction faster by

using easy-to-use interface that will enable the operator to take orders faster and more efficient.
The system will also include a Start and End of Day facility, which is used to open and close

daily transactions, Extra Expense Tabs, Order Lists and Status Bar. It will also have a reporting

function that will be used if printed reports are requested by the owner or manager. The reports

will cover the following: daily sales report, weekly sales report and monthly sales report. Receipt

printing is also available in this module.

Inventory system will focus on simple adding and updating of items into the database. It

will also have a receiving of stocks facility that will be used in adding stocks.

Costing system will focus on computing the production cost per product. The production

costing will cover all the products sold in the tea shop. It will also determine the amount of

stocks that will be deducted in every transaction.

The accounts module will focus on creating user accounts for assigning the different

modules to the crews. It will also be used in limiting the access of a certain user to the different

modules.

INPUT PROCESS OUTPUT

INVENTORY
RECORDS

STOCK RECORDS
 ITEM COMPUTERIZED
INFORMATION INVENTORY
SYSTEM
STOCKS VALUE

INGREDIENT/ COMPUTERIZED PRODUCT

ITEM COSTING INGREDIENTS
INFORMATION SYSTEM
PRODUCTION COST
FOR EACH PRODUCT

CUSTOMER COMPUTERIZED ORDER AND

ORDER POINT-OF-SALES PAYMENT
SYSTEM SUMMARY
PAYMENT
RECEIPT

Figure 3.1 Conceptual Framework of the Proposed System

In the Inventory System, the staff/crew records the Item Information and Stocks values

(by receiving of stocks) and is saved automatically to the database.

In the Costing System, the staff/crew lists the ingredients or recipe of a certain product,

then the system will automatically compute for the cost of each ingredient based on the Item

Information from the database and the finally computing the total cost of product.

In the Point-of-sales system, the staff/crew receives orders and payment from the

customers; input it to the system which will be saved automatically to the database when the

transaction has been completed.

 CHAPTER II

REVIEW OF RELATED LITERATURE AND STUDIES

Introduction

This chapter presents the review of related studies of the current system and the proposed

system relevant to the software project. This will tackle about the milk tea, point-of-sales

transaction, point-of-sales system, inventory system and costing system.

Milk tea

Milk tea is tea with milk added. In some parts of the world (such as parts of India), milk

tea is the default type of tea, so 'tea' usually refers to milk team while 'black tea' or 'tea without'

refers to tea without milk. (Raymundo, 2012)

Point-of-Sales Transaction

A point of sale transaction is an exchange between a buyer and seller at a specific

“place.” This place can be a physical location, such as a store front or vendor’s cart, or a virtual

location such as a call-in number or website. The means through which a business owner

captures the information related to a point of sale transaction is referred to as a POS system.
Point-of-sales System

Refers to the area of a store where customers can pay for their purchases. The term is

normally used to describe systems that record financial transactions. This could be an electric

cash register or an integrated computer system which records the data that comprises a business

transaction for the sale of goods or services. (Coffey, 2014)

Inventory System

Inventory management is vitally important for any business that sells a physical product.

An inventory system must balance having enough inventories on hand to meet the demand of

customers while investing as little money as possible in inventory. Perishable products add

another dimension of management considerations because they must be cycled through the

inventory system more quickly and stored in a way that preserves their value. (Wells, 2014)

Costing system

A cost accounting system (also called product costing system or costing system) is a

framework used by firms to estimate the cost of their products for profitability analysis,

inventory valuation and cost control. (Jan, 2013)

 CHAPTER III

RESEARCH METHODOLOGY

Method of Research

This study will utilize descriptive method of research. Descriptive method is defined as

collection of data in order to gather information from participants. Using this methods of

research, the researchers will identify the major problems occur in the current system, the

advantages and disadvantages of the current system and so that the researchers will identify what

would be the solution for the problems that the current system has.

Descriptive method of research will be employed in different phases of the project.

Specifically, the proponents will be using descriptive research in identifying and defining the

nature, scope and conduct of the existing system so that the project will have a full grasp of how

they are going to translate the traditional transaction system to a computerized system.

Additionally, it will allow them to infuse innovation into the project to make it even more useful

and accessible to its target users and beneficiaries.

Also, upon completing the project, the output software will be subjected to testing and

evaluation using instruments that will be devised by the project team in order to gauge the

technical performance and usefulness of the software as well as to determine its readiness for

deployment.
Sources of Data

This project will be deriving its data from various sources starting from the pre-

development phase up to the evaluation phase of the proposed software when completed.

The proponents will interview the crews and the manager, in order to know more details

about the process and to solicit other things they would like to improve in the software.

The proponents will field questionnaires to users and Buddha Tea crews upon completion

of the software project so that the deployment readiness of the software will be assessed

accordingly.

Data Gathering Procedure

This study will utilize the following data gathering tools in the pre-development and post-

development phase of the project:

Interview. According to wikipedia.org, the qualitative research interview seeks to

describe and the meanings of central themes in the life world of the subjects. The main

task in interviewing is to understand the meaning of what the interviewees say.

This method will be used to get the problems and possible flaws the traditional

transaction system from the crews and customers point of view in order to bring

improvement into the system.

Observation. Observation will be done in order to see and observe how the actual

transaction is done in order to know the total picture of the business process. The purpose
 of which is to determine the necessary things to be included in the system to make it

innovative.

Questionnaire. According to wikipedia.org, questionnaire is a research

instrument consisting of a series of questions and other prompts for the purpose of

gathering information from respondents.

Questionnaires will be used to gather additional data that might be helpful to the

study by taking some respondents to answer some simple questions regarding the system.

Furthermore, questionnaire will be utilized during testing and evaluation of the software

so as to determine its readiness for deployment upon completion.

Statistical Treatment of Data

The responses of the Buddha Tea crews on the software evaluation questionnaire will be

interpreted and analyzed using the following statistical tools:

Percentage

Percentage is number or ratio as a fraction of 100.

Formula:

Percentage = n/100

Where: n = number

Weighted Mean - the most common type average.

WM = T/N
 Where: WM = weighted mean

T = total set of numbers

N = number in a set of values

Analysis and Design Tools

This section presents the analysis and design tool that will be used in the software project

including Data Flow Diagram, Flow Chart, Visual Table of Contents and Entity Relationship

Diagram.

Data Flow Diagram

Data Flow Diagram is a formal way of representing how a business system

operates. It illustrates the processes or activities that are performed and how data move

among them.

We used Data Flow Diagram to identify and illustrate the processes and the

context of the project. DFD will be used by the project team in order to full understand

the processes of the software project and how the data move from one process of the

game to the next and what are the general data involve in the game.

Flow Chart

A flow chart is a graphical or symbolic representation of a process. Each step in

the process is represented by a different symbol and contains a short description of the
process step. The flow chart symbols are linked together with arrows showing the process

flow direction.

This graphical tool will be used in order to define the detailed and specific process

and logic of the game.

Visual Table of Contents

Visual Table of Contents is a diagram that consists of all the visual menus that the

user will see while using the system.

This tool will be used by the project team in order to illustrated and identify the

menu structure of the software project.

Entity-Relationship Diagram

Entity Relationship Diagram (ERD) is a picture which shows the information that

is created, stored, and used by a business system.

This tool will be used to exhaustively identify the data that will be used by the

software project as well to identify and define the relationship among the data in order to

arrive a good database design that will be used by the game.

 Software Development Model

As shown in Figure 1.1, the Waterfall Model will be used as the software development

model to be used in the Buddha Tea Point-of-Sales, Inventory and Costing System software

project.

Requirements
Gathering and
Analysis Phase

Design Phase

Implementation
Phase

Testing and
Debugging
Phase

Installation
Phase

Maintenance
Phase

Figure 1.1 Waterfall Model

Requirement Analysis Phase

All possible requirements of the system to be developed are gathered in this phase.

Requirements are a set of functions and constraints that the end user expects from the system.

The requirements are gathered from the end user at the start of the software development phase.

These requirements are analyzed for their validity, and the possibility of incorporating the

requirements in the system to be developed is also studied. Finally, a requirement specification

document is created which serves the purpose of guideline for the next phase of the model.

Design Phase

Before starting the actual coding phase, it is highly important to understand the

requirements of the end user and also have an idea of how should the end product looks like. The

requirement specifications from the first phase are studied in this phase and a system design is

prepared. System design helps in specifying hardware and system requirements and also helps in

defining the overall system architecture. The system design specifications serve as an input for

the next phase of the model.

Implementation Phase

On receiving system design documents, the work is divided in modules/units and actual

coding is started. The system is first developed in small programs called units, which are

integrated in the next phase. Each unit is developed and tested for its functionality; this is

referred to as unit testing. Unit testing mainly verifies if the modules/units meet their

specifications.
Testing and Debugging Phase

As specified above, the system is first divided into units which are developed and tested

for their functions. These units are integrated into a complete system during integration phase

and tested to check if all modules/units coordinate with each other and the system as a whole

behaves as per the specifications. After successfully testing the software, it is delivered to the

customer.

Installation Phase

This step occurs once the product has been tested and certified as fit for use, and involves

preparing the system or product for installation and use at the customer site. Delivery may take

place via the Internet or physical media, and the deliverable is typically tagged with a formal

revision number to facilitate updates at a later date.

Maintenance Phase

This phase of the model is virtually a never-ending phase. Generally, problems with the

system development come up after its practical use starts, so the issues related to the system are

solved after deployment of the system.

Methods Used in System Evaluation

The proponents also undergo evaluation of the developed system that should meet the

following criteria below to make the proposed system more efficient than the existing one.
Accuracy: Refers to the exactness and preciseness of the newly developed system. It must

perform the specific intended tasks. It also measures the correctness of the system.

Reliability: Refers to the ability of software to perform its intended functions and operations in a

system's environment, without experiencing failure (system crash).

Efficiency: Refers to the newly developed system ability to complete the tasks it needs to

accomplish while minimizing the utilization of the resources as compared to the existing system.

Security: Refers to the ability of the newly developed system to protect itself from unauthorized

use or access.

Usability: Refers to the user-friendliness of the newly developed system meaning the system is

easy to learn and remember; visually pleasing and fun to use.

Maintainability: Addresses the ease of performing maintenance of the data.

Responsiveness: Is about how the software provides timely feedback to users on what it is doing

and prioritizes the feedbacks based on human perceptual, motor and cognitive deadlines.
 CHAPTER IV

PRESENTATION AND INTERPRETATION OF DATA

Analysis of Data

The proponents gathered data through an evaluation questionnaire to measure the

accuracy, maintainability, responsiveness, usability, reliability and efficiency of the system

of “Buddha Tea Point-of-Sales, Inventory and Costing Systems”. The researchers used

Likert scale, percentage and weighted mean in the interpretation and analysis of data

concerning the evaluation of the technical performance and usefulness of the system.

MEAN – RANGE WEIGHT INTERPRETATION

4.21 – 5.00 5 Excellent
3.41 – 4.20 4 Very Good
2.61 – 3.40 3 Good
1.81 – 2.60 2 Fair
1.00 – 1.80 1 Poor
Buddha Tea crews Evaluation of the Usefulness and Technical Performance of “Buddha

Tea Point-of-Sales, Inventory and Costing Systems”.

Table 6.1. Evaluation of Buddha Tea crews on the Functionality of the System’s Accuracy

ACCURACY EVALUATION CRITERIA WM Descriptive Rating

The outputs of the system is free from error 3.20 Good

The computations and calculations are precise and 4.20 Very Good
correct
All components of the system execute their intended 4.00 Very Good
function correctly
The data are always up-to-date 4.60 Excellent

All buttons, menus, links and commands are functioning 4.60 Excellent
properly and correctly
The objective of the system is addressed and achieved 4.00 Very Good

The system ensures correct and accurate input of data 4.20 Very Good

The system deletes data only when it is permitted and 4.20 Very Good
appropriate
The content of the reports generated by the system is 4.40 Excellent
correct
The system checks the validity of verifiable data 4.20 Very Good

The system provides selectable values for data that has 4.00 Very Good
definite values to avoid data entry errors
User access settings is working correctly as defined 4.40 Excellent
Overall Weighted Mean 4.17 Very Good

As shown in Table 6.1, Buddha Tea crews evaluated the accuracy of the newly
developed system entitled Buddha Tea Point-of-Sales, Inventory and Costing Systems.

In summary, accuracy of the system garnered an overall weighted mean of 4.17

which is verbally interpreted as Very Good.
 Table 6.2. Evaluation of Buddha Tea crews on the Functionality of the Systems’ Reliability

RELIABILITY EVALUATION CRITERIA WM Descriptive

Rating
The program is running free from bugs
3.40 Good
The system did not crash or hang while it is running
3.40 Good
Procedures that gather data saved it correctly into the
database 4.00 Very Good
Procedures that retrieve data retrieved it correctly from
the database 3.80 Very Good
The system filters data inputted by the user whenever
necessary and possible 3.80 Very Good
The system does not accept invalid data
4.20 Very Good
The system notifies the user whenever there is an
incomplete data entry 4.60 Excellent
Data entry not completed due to electrical power loss
can be retrieved by the system 4.20 Very Good
The system does not save the sales if not committed. 4.60 Excellent
The system asks the user for confirmation. 4.80 Excellent
Overall Weighted Mean 4.08 Very Good

As shown in Table 6.2, Buddha Tea crews evaluated the reliability of the newly
developed system entitled Buddha Tea Point-of-Sales, Inventory and Costing Systems.

In summary, accuracy of the system garnered an overall weighted mean of 4.08

which is verbally interpreted as Very Good.
 Table 6.3. Evaluation of Buddha Tea crews on the Functionality of the Systems’ Efficiency

EFFICIENCY EVALUATION CRITERIA WM Descriptive

Rating
The system minimizes if not totally eliminates the errors
in data entry. 4.40 Excellent
Less amount of time is used in data input
4.00 Very Good
The system performs computation fast and efficient
4.60 Excellent
Retrieving of data is fast and efficient 4.00 Very Good
Searching of data is fast and efficient
4.00 Very Good
Saving of data is fast and efficient
3.80 Very Good
System can be used by multiple users
4.20 Very Good
The system can improve the service of the unit that will
use it 3.80 Very Good
The system achieves the objectives of the study 4.00 Very Good
The reports are complete and printable 4.00 Very Good
The content of printed reports is correct 3.00 Good
The scope of the reports can be specified 3.20 Good
The system uses less paraphernalia in order to perform
sales compared to the existing system. 3.20 Good
The system requires less manpower to accomplish tasks
as compared to the existing system 3.40 Good
Overall Weighted Mean 3.85 Very Good

As shown in Table 6.3, Buddha Tea crews evaluated the efficiency of the newly
developed system entitled Buddha Tea Point-of-Sales, Inventory and Costing Systems.

In summary, accuracy of the system garnered an overall weighted mean of 3.85

which is verbally interpreted as Very Good.

The system was efficient because it uses fewer resources and requires less
manpower.
 Table 6.4, Evaluation of Buddha Tea crews on the Functionality of the Systems‘ Security

SECURITY EVALUATION CRITERIA WM Descriptive

Rating
Log-in is required before user can gain access to the
system 4.20 Very Good
Access settings of each user account can be change
4.00 Very Good
Access settings for each user is functional
4.20 Very Good
User can change password settings 4.40 Excellent
User access level can be defined for each users
4.60 Excellent
User account management is present and functional
4.00 Very Good
Recovery of forgotten password is functional
3.40 Good
The system maintains data of users logged in to the
system 3.20 Good
Overall Weighted Mean 4.00 Very Good

As shown in Table 6.4, Buddha Tea crews evaluated the security of the newly
developed system entitled Buddha Tea Point-of-Sales, Inventory and Costing Systems.

In summary, security of the system garnered an overall weighted mean of 4.0 which
is verbally interpreted as Very Good.

The system scored 4.0 in security because it requires an administrator password

when adding, modifying and deleting data.
Table 6.5. Evaluation of Buddha Tea crews on the Functionality of the Systems’ Maintainability

MAINTAINABILITY EVALUATION CRITERIA WM Descriptive

Rating
Back up facility successfully backed-up the database
4.00 Very Good
Data restore facility successfully restored database
3.40 Good
Adding, updating and deleting of data entries are
efficient. 3.60 Very Good
Overall Weighted Mean 3.67 Very Good

As shown in Table 6.5, Buddha Tea crews evaluated the maintainability of the newly
developed system entitled Buddha Tea Point-of-Sales, Inventory and Costing Systems.

In summary, maintainability of the system garnered an overall weighted mean of

3.67 which is verbally interpreted as Very Good.

The system scored 3.67 in maintainability because there is add, edit and update
facility.
 Table 6.5, Evaluation of Buddha Tea crews on the Functionality of the Systems’ Usability

USABILITY EVALUATION CRITERIA WM Descriptiv

e Rating
The user interface is easy to understand
4.20 Very Good
The screen layout is easy to understand and interpret.
4.20 Very Good
It is easy to navigate through the program.
4.40 Excellent
The icons/buttons that are used to assist navigation are
clear and intelligible 4.40 Excellent
It is always clear to the user at which point he has
reached in the program. 3.60 Very Good
Menus and other features make the program user-
friendly 4.20 Very Good
Graphics and media elements make the program more
appealing 3.80 Very Good
Images are related to the existing system.
4.00 Very Good
Software is usable without reference manual or user
help guide 4.00 Very Good
Instructions are available on screen and are clearly
written 4.40 Excellent
Shortcut keys are available to execute commands faster 3.20 Good
The system provides selectable values for data that has
definite values 4.00 Very Good
User guide is helpful 4.40 Excellent
Overall Weighted Mean 4.06 Very Good

As shown in Table 6.5, Buddha Tea crews evaluated the usability of the newly
developed system entitled Buddha Tea Point-of-Sales, Inventory and Costing Systems.

In summary, usability of the system garnered an overall weighted mean of 4.06

which is verbally interpreted as Very Good.

The system scored 4.06 in the usability criteria because the system provides a
graphical user interface that is easy to use and understand.
Table 6.6, Evaluation of Buddha Tea crews on the Functionality of the Systems’ Responsiveness

RESPONSIVENESSEVALUATION CRITERIA WM Descriptive

Rating
The system provides feedback during login and log out
3.20 Good
The system provides feedback when data is successfully
saved 4.00 Very Good
The system provides feedback when data is successfully
deleted 3.80 Very Good
The system provides feedback during invalid entry 4.20 Very Good
The system displays progress bar when there is a big
chunk of data to process 4.00 Very Good
The system provides feedback when the user is closing
the system 4.20 Very Good
The system provides fast user interface to the user.
4.20 Very Good
Overall Weighted Mean 3.94 Very Good

As shown in Table 6.6, Buddha Tea crews evaluated the responsiveness of the newly
developed system entitled Buddha Tea Point-of-Sales, Inventory and Costing Systems

In summary, responsiveness of the system garnered an overall weighted mean of

4.06 which is verbally interpreted as Very Good.

The system scored 3.94 in the responsiveness criteria because the system has a real-
time updates.
 CHAPTER V

SUMMARY, CONCLUSION AND RECOMMENDATION

The summary of the evaluation of the newly developed system as per Buddha Tea crews

evaluation are as follows:

1. Accuracy Criteria of the system was rated with a weighted mean 4.17 which verbally

interpreted as Very Good.

2. Reliability Criteria of the system was rated with a weighted mean 4.08 which verbally

interpreted as Very Good.

3. Efficiency Criteria of the system was rated with a weighted mean 3.85 which verbally

interpreted as Very Good.

4. Security Criteria of the system was rated with a weighted mean 4.00 which verbally

interpreted as Very Good.

5. Usability Criteria of the system was rated with a weighted mean 4.06 which verbally

interpreted as Excellent.

6. Maintainability Criteria of the system was rated with a weighted mean 3.67 which

verbally interpreted as Very Good.

7. Responsiveness Criteria of the system was rated with a weighted mean 3.94 which

verbally interpreted as Very Good.

Conclusion

Based on the findings of the study, the researchers made the following conclusions:

1. The new system reduces the time used in order and payment transactions.

2. The newly developed system maximized the accuracy in updating of the inventory.
 3. The newly developed system provides a more accurate costing of the products.

4. The newly developed system reduced the manpower needed in order to perform the

business tasks as well as the office supplies needed to fulfill the transactions.

Recommendation

The project team recommends the implementation of the system in every branches of the

Buddha Tea to ensure the accuracy of the records.

In the future study, the proponents suggest the following for the improvement of the

newly develop system:

1. The development of Android or iOS version of the system for remote viewing of the

managers/branch owners in their mobile devices.

2. The project team also suggests implementing web modules to enable online update

and system patch to be deployed online.

 REFERENCES

Introduction

http://www.talktalktilaok.com/featured/why-people-go-gaga-over-milk-tea.html

Nicole Raymundo

2012

Software Development Tools

MSVS2010

https://www.dreamspark.com/Product/Product.aspx?productid=4

MSA2007

http://office.microsoft.com/en-us/access-help/microsoft-office-access-2007-product-overview-
HA010165630.aspx

Review Of Related Literature

milk tea

http://coffeetea.about.com/od/Tea-Glossary/g/Milk-Tea.htm

Point Of Sales Transaction

http://www.ehow.com/about_5167287_point-sale-transaction.html#ixzz321VjuBJw

Point Of Sales System

http://retail.about.com/od/glossary/g/POS.htm
Inventory System

http://www.ehow.com/about_6506466_inventory-system-definition.html#ixzz321Y0LjhK

Costing System

http://accountingexplained.com/managerial/cost-systems/
APPENDICES