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9 2 Responsibility Accounting In Management Managerial Mgmt  Cost Flow Chart Of Manufacturing Operation

9 2 Responsibility Accounting In Management Managerial Mgmt

By Kelsie York on December 23 2018 13:35:08

Flow Inconsistency. Every flowchart needs to move in the right direction. Two conventions determine the proper direction of flow. Either you move from top-to-bottom or you move from right-to-left. When a flowchart features elements that are moving in different directions, interpretation can become very confusing. Violating the norms also makes it more difficult for people to get a grip on your system even if you are consistently moving in the wrong direction.

Each flowchart should ideally begin with a Terminator shape, from which the next step should be linked. Each shape should be indicative of a specific stage in the process and there are conventions for each of these, the most common being the rectangular Process shape. Many others exist, however, including shapes representing Data, Documents and Decisions. Decision shapes are diamonds, each of the four corners (or nodes) being either a link from the preceding shape or action to be taken in the next stage depending on the decision.

One of the best things about systems is that they can be easily reduced to a graphical representation. You do not need to read about the processes and logically assemble them in your mind; you can look at a flowchart and "see" how the whole thing operates. A good flowchart is worth several times its weight in gold in the world of systems. It clarifies the system. It communicates processes to those who need to understand them. It provides an instantly interpretable and adjustable road map that allows for systems review and improvement.

A flowchart could be defined as a pictorial representation of a process in which the steps are symbolized by shapes - in other words a diagram that explains the steps in a procedure. Each shape should link to its neighbour by a connector line, and often these have arrow heads to describe the direction of flow.

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