Tuesday, January 13, 2009

Toward Zero Defect Programming or Management Accounting

Toward Zero Defect Programming

Author: Allan M M Stavely

Toward Zero-Defect Programming describes current methods for writing (nearly) bug-free programs. These methods are based on practices developed at IBM and elsewhere under the name Cleanroom Software Engineering. The successful application of these methods in commercial projects over the past fifteen years has produced defect rates that are, at least, an order of magnitude lower than industry averages. Remarkably, this reduction in defects comes at no net cost; on the contrary, it is often accompanied by increased productivity and shorter overall development time!

In a concise and well-illustrated presentation, Stavely shows how these methods can be applied in three key areas of software development:

  • specification
  • verification
  • testing.

Requiring formal specifications, and requiring that the code be proved mathematically to agree with the specifications, forces software engineers to program more simply and more clearly, eliminating many defects as a consequence. Performing verification as part of a team process uncovers additional defects and encourages careful examination of the program for efficiency and other quality aspects. Testing the program, to compensate for human fallibility in the preceding steps, catches (nearly) all remaining bugs.

Highlights:

  • Explains Cleanroom methods for developing high-quality software.
  • Encourages a team process for program verification.
  • Illustrates the importance of incremental development.

The author departs somewhat from IBM Cleanroom methods in simplifying the procedures that readers must learn. His aim is to make specification and verification readily accessible to any student or practitioner who can write well-structured programs. No great mathematical sophistication is assumed. Although the books examples are written in a number of programming languages to explain different points, the largest number are in C; therefore, a prior knowledge of C is useful.



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Management Accounting: A Strategic Approach

Author: Wayne J Mors

Morse is not just a cost determination management text. Taking a much more strategic approach, this text focuses on the full range of cost drivers within the value chain instead of the distinctions between product/non-product costs and unit-variable/fixed costs.

Booknews

This textbook integrates traditional financial analysis with business management concepts to help managers make strategic, organizational, and operational decisions. The approach focuses on cost drivers, the value chain, and activity-based management. The third edition adds sections on the uses and evolution of activity-based costing, and the balanced scorecard and strategy implementation. Annotation c. Book News, Inc., Portland, OR (booknews.com)



Table of Contents:
Preface. 1. Management Accounting: A Tool for Decision-Making. 2. Activity Cost Analysis and Planning. 3. Profitability Analysis and Planning. 4. Contribution Analysis for Decision-Making. 5. Value Chain Analysis and Activity Based Management. 6. Product Costing and the Manufacturing Environment. 7. Designing Product Cost Systems Not Final. 8. Inventory Valuation Approaches & Just-In-Time Inventory Management Not Final. 9. Strategic Management of Price, Cost, and Quality Not Final. 10. Strategic Management of Capital Expenditures Not Final. 11. Operational Budgeting Not Final. 12. Performance Assessment. 13. Profitability Analysis of Strategic Business Segments. Appendix: Value Chain Cases. Glossary. Index. Check Figures.

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