The design of a corporate planning system simulator

The integration of various functional activities in an organization can be accomplished by using a hierarchical data model based on the firms chart of accounts. Viewing the entire accounting system as a schema and the information requirements of each decision-making unit as a subschema, modularity in planning can be achieved. Once the total configuration of the system and the accounting transactions are stored in a data base, a simpler planning language can be developed to simulate the performance of the total system or any subsystem.