Data Table Analysis W3 Assignment ACC 542 June 21, 2010 Instructor Data Table Analysis Data tables are essential to the success of Kudler Fine Foods. The information provided in these tables is available for the end user to determine how much inventory is available and to determine when to reorder inventory. If the information within a data table is incomplete, the information will not be of value to the end user. An evaluation, recommendations for improvement, pivot tables, and hierarchy of needs can improve decision-making for management.
Evaluating the Design Elements. The design elements of the data tables provide limited information. The data is organized according to each company department and location by the general ledger codes. These codes differentiate by series per location, department, and item; for example, the first two digits (12) represent the La Jolla Company location, the next two digits (10) represent the bakery department, and the (00) represents the inventory item Rustic Baguette. All of La Jolla Company inventory is broken down into different departments according to the GL Code.
The total amount of the inventory items lacks sufficient information. Additionally, the amounts of the total cost remaining of the inventory listed are not substantive for the end user to determine how much inventory is available (Apollo, 2004). Entity Relationship Diagram. The inventory table provided by Kudler Fine Foods can be illustrated according to the interrelationship between entities in a database. An entity relationship diagram illustrates the hierarchy of how information is by the end user (SEE Appendix A) presented by rectangles, ovals, diamonds, and connecting lines.
The key entity is the Kudler Fine Foods, which maintains three locations, La Jolla, Del Mar, and Encinitas. Each location inventory item has a unique general ledger code to process information needed for a transaction sale. For example, the La Jolla location inventory consists of a particular item, (Code: 127013). When this code is enter the inventory system the attributes of the data fields will process the code number, inventory item, summary line item, and the total amount available for an inventory item.
This diagram helps end users to determine how the information is process according to the entity relationship. The structure of data tables provides the company with accurate and complete information needed consistently to process a sales item. If changes are made to this diagram, all information will have to be reorganized according to the association of the data (Bagranoff, Simkin, & Strand, 2008). Recommend for Improvements. The data table must be improved to provide substantive information for the end user.
First, the data tables have omitted essential information important for decision-making by management. The unit cost and the quantity is not available. This is vital information required to make effective decisions. For example, La Jolla Company has $283. 20 of inventory available for use for Rustic Baguette item code 121000. It is unknown how much inventory is available in quantity. The input mask should include the quantity and the cost of each unit to generate the total amount available for use.
This information will help to determine if inventory available is overstocked or under stocked. When this information is provided, the end user can make effective decisions about the company inventory items (Apollo, 2004). Pivot Table Improve Management Decision-making. A pivot table can improve management decision-making process by accessing information essential to the end-user. This program tool assists end users in reorganizing and summarizing data into a spreadsheet or database. A pivot table is useful when accessing large amounts of inventory data for Kudler Fine Foods.
For example, each company, La Jolla, Del Mar, and Encinitas, use the same inventory items. A pivot table using the Sum of Amount will generate a list of inventory items alphabetically by location (SEE Attached Excel Spreadsheet: Item Type Tab). The layout of the pivot table will allow the end user to view and use the information to make effective decisions (Apollo, 2004). Kudler Fine Foods maintains a high-level of customer satisfaction in customer service. The use of data tables for the company must be evaluated constantly for errors.
The accuracy of this information is essential to the company success. The recommendation for improvements to the current data table is essential to help management make effective decisions and continuous customer satisfaction. The use of pivot tables will eliminate unnecessary data when quick access to this information is vital. Additionally, Appendix A illustrates the hierarchy of how information is processed by the end user and the attached Excel spreadsheet provides pivot tables to help the company to access information in a timely and efficient manner.
Reference Apollo Group, Inc. (2004). Kudler Fine Foods. June 18, 2010. ACC542-Accounting Information Systems. Retrieved from https://ecampus. phoenix. edu/secure/aapd/cist/vop/business/Kudler/Finance/KudlerFinanceOver001. htm Bagranoff, N. A. , Simkin, M. G. , & Strand, N. C. (2008). Core Concepts of Accounting Information Systems (10th ed). John Wiley & Sons, Inc.. Retrieved from http://ecampus. phoenix. edu/content/eBookLibrary2/content/eReader. aspx APPENDIX A KUDLER FINE FOODS ENTITY RELATIONSHIP [pic]