Presentaci

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(No Transcript)
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• Object Modeling XBRL-based Applications using
  UML Developing Balanced-Scorecard Appraisal
  Systems
• Presented by Rob Nehmer
• Oakland University
• Rochester, Michigan USA

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Overview

• Methodology
• Adding methods to classes to form objects
• Hierarchical reporting example
• Balanced scorecard example
• Conclusions

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Methodology

• Reverse engineer
• Augment UML model
• Application generation

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Extracting Class Diagrams

• Map XBRL tags to class templates
• Classes are XBRL structures
• Attributes are instance variables of the class

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Adding Methods

• Processing knowledge is defined as methods
• Activity diagrams determine the processing
  knowledge
• Communication and sequence diagrams supplement
  processing knowledge, especially in the dimension
  of time

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Adding Methods - Examples

• FR IDtag, FRtag
• FR IDltOperatingProfitgt, FR IDltSalesRevenueNetGo
  odsgt
• FR IDltSalesRevenueNetGoodsgt, FR
  IDltSalesRevenueGrossGoodsgt

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Adding Methods - Examples

• FR IDtag, GL IDtagset
• FR IDltSalesRevenueGrossGoodsgt, GL
  IDentryDetailgt

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Hierarchical Example

• Drill down from XBRL FR to GL details
• Sales to particular customers

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Hierarchical Example

• ltentryDetailgt
• ltaccountgt
• ltaccountSubgt
• ltaccountSubIDgt10207lt/accountSubIDgt
• ltaccountSubDescriptiongtEast Shore, Maine
  Revenues lt/accountSubDescriptiongt
• lt/accountSubgt
• lt/accountgt
• ltdebitCreditCodegtClt/debitCreditCodegt
• ltamountgt64000lt/amountgt
• lt/entryDetailgt

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Balanced Scorecard Example

• Customer
• Financial
• Internal Business Processes
• Learning and Growth

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Customer

• Scenario
• Customer satisfaction score
• measurableID is a reference to an external survey
  document
• That document is an XML schema
• The satisfaction score is 4.2
• The measure is in utils

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Customer

• ltmeasurablegt
• ltmeasurableCodegt554lt/measurableCodegt
• ltmeasurableDescriptiongtCustomer
  Satisfactionlt/measuableDescriptiongt
• ltmeasurableIDgt123778lt/measurableIDgt
• ltmeasurableIDSchemagt reference to survey schema
  lt/measurableIDSchemagt
• ltmeasurableQuantitygt4.2lt/measurableQuantitygt
• ltmeasuableUnitOfMeasuregtutilslt/measurableUnitOfMea
  suregt
• lt/measurablegt

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Financial

• The example shows a sales account
• That account is comprised of subaccounts

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Financial

• ltentryDetailgt
• ltaccountgt
• ltaccountMainIDgt41000lt/accountMainIDgt
• ltaccountMainDescriptiongtSaleslt/accountMainDescrip
  tiongt
• ltaccountSubgt
• ltaccountSubID gt41005lt/accountSubIDgt
• ltaccountSubDescriptiongtHampton Company, Sales
  lt/accountSubDescriptiongt
• ltdebitCreditCodegtClt/debitCreditCodegt
• ltamountgt15000lt/amountgt
• ltaccountSubID gt41062lt/accountSubIDgt
• ltaccountSubDescriptiongtCampania Company, Sales
  lt/accountSubDescriptiongt
• ltdebitCreditCodegtClt/debitCreditCodegt
• ltamountgt8000lt/amountgt
• lt/accountgt
• lt/entryDetailgt

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Internal Business Processes

• We have the sales data already
• Link this data back to inventory
• This can be done through a finished goods
  inventory listing

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Internal Business Processes

• ltentryDetailgt
• ltaccountgt
• ltaccountMainID gt10340lt/accountMainIDgt
• ltaccountMainDescriptiongtCoatslt/accountMainDescrip
  tiongt
• ltaccountSubID gt10347lt/accountSubIDgt
• ltdebitCreditCodegtDlt/debitCreditCodegt
• ltamountgt29000lt/amountgt
• ltaccountSubID gt10347lt/accountSubIDgt
• ltaccountSubDescriptiongtWinter Coatslt/accountSubDe
  scriptiongt
• ltdebitCreditCodegtDlt/debitCreditCodegt
• ltamountgt7000lt/amountgt
• ltaccountSubID gt10347lt/accountSubIDgt
• ltaccountSubDescriptiongtWinter Coatslt/accountSubDe
  scriptiongt
• ltdebitCreditCodegtDlt/debitCreditCodegt
• ltamountgt16000lt/amountgt
• lt/accountgt
• lt/entryDetailgt

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Learning and Growth

• Time is the relevant dimension here
• Use numbers from documents created over time
• We use revenues by product line in the following
  example

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Learning and Growth

• ltdocumentNumbergt2072lt/documentNumbergt
• ltdocumentReferencegtSales Report 3905
  lt/documentReferencegt
• ltdocumentDategt2006-3-31lt/documentDategt
• ltamountgt23500lt/amountgt

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Conclusions

• GL can be used in OO and UML design environments
• GL can be used as an alternative to full ERP
  commitments
• Further research