Figure 16-11 shows the financial activities associated with manufacturing. Specifically, a Labor Usage (a kind of Activity Role) shows how much time a Person spent performing an Activity. The Person has a Charge Rate that can be multiplied by the Hours Worked to arrive at the computed attribute Labor Value. This then can be the Total Value Each Side for an Accounting Transaction that is an example of the Accounting Transaction Type Labor Usage Charge.

Similarly, the Consumption of an Asset or an Asset Specification incurs a /Consumption Cost, derived from the price of the Physical Asset Specification and the Quantity Used. Again, this will trigger an Accounting Transaction, probably an example of an Accounting ...

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