TOVE Manual
Table Of Contents

Chapter 1
A Common-Sense Model of the Enterprise

Chapter 2
Ontologies for Enterprise Modelling: Preliminaries

Chapter 3
An Activity Ontology for Enterprise Modelling

Chapter 4
The Treatment of Time in the TOVE Project

Chapter 9
An Ontology for Activity-Based Cost Management
9.1 Introduction
9.2 The TOVE Testbed and the Formalization of ABC
9.3 Competency of the Cost Ontology
9.4 Cost Ontology for TOVE
9.5 Resource Cost Point of Activity, a, for Resource, r, at Time point, t: cpr(a,c,t,r)
9.6 Cost point of Activity, a, at Time point, t: cpa(a,c,t)
9.7 Taxonomy of Resource Cost Units
9.8 Taxonomy and Axioms for Cost Orders
9.9 Activity Cost Taxonomy and Axioms
9.10 Activity Costs for Cost Orders
9.11 Successor Cost Axioms for Cost Computations of an Activity for Status Intervals of a Resource
9.12 Applying cpr(a,c,t,r), cpa(a,c,t) and cpo(c,x,t) for Cost Management
9.13 Computing cost point of subClass activity, ai
9.14 Computing cost point of Class Activity, a'ix, required to satisfy cost order, x
9.15 Computing cost point of cost order, x
9.16 Computing cost point of cost order class, xc
9.17 Application of the TOVE Cost Ontology towards Activity Based Costing (ABC) System.
9.18 Conventional (Traditional) Cost Accounting Systems versus ABC Systems [Cooper 90]
9.19 Mapping the Conceptualization of ABC with the Cost Ontology [refer figure 7]
9.20 Cost Terminology and Semantics
9.20.1 Resource Cost Units
9.20.1.1 committed_res_cost_unit (a, r, q, v1)
9.20.1.2 enabled_res_cost_unit (a, r, q, v2)
9.20.1.3 disenabled_res_cost_unit (a, r, q, v3)
9.20.1.4 reenabled_res_cost_unit (a, r, q, v4)
9.20.2 Resource Cost Point of Activity, a, for Resource, r, at Time point, t: cpr(a,c,t,r)
9.20.3 Cost Orders
9.20.4 Activity Costs at time point, t
9.20.5 Cost Point of an Activity, a, at time point, t: cpa (a, c, t)
9.20.6 Cost Point of an Order, x, at time point, t: cpo(c, x, t)
9.21 Symbology
9.21.1 Resource Cost Units
9.21.2 Resource Cost Point of an Activity

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