Capturing activity-based costs in apparel business using FaCost

The efficiency, accuracy and integrity of captured data depend on the user interface design of the software which is supposed to provide a user-friendly environment so that users can operate comfortably and efficiently. A comfortable environment includes: (1) easy to learn, (2) easy to use, (3) reliable results, and (4) fault tolerance. An efficient environment provides: (1) intensive error trapping capability to avoid errors and mistakes, (2) minimal key strokes per operations, and (3) quick response of computation. Keeping all of the captioned requirements of user-friendliness, the authors have designed an activity-based cost accounting system for merchandising firms. In this article, the design concept and consideration will be presented, followed by a discussion of future extension of this project to web-based.