From OC Domain to Accounting Domain
Accounting information begins as OC Domain data. Let’s revisit our worker being paid $30 per hour for an eight hour day. She’s switched from phone calls to widgets. Cross training. Now, let’s say you consumed seven of her eight hours making widgets. In that seven hours of productive time, she makes 56 widgets.
The OC Domain data suggests you paid $240 for eight hours of work. Seven of the eight hours was used to create the 56 widgets. Now, someone asks an Accounting Domain question; “What does a widget cost to create?” The simplest approach would be to take the $240 and divide it by the number of units created, 56 for a unit cost of $4.29. Now someone comes along and suggests this calculation may ...
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