Field Study Phase:
- Collecting data about the organizational structure of the Public Electricity Association and the organizational location for generating stations, main diesels, coast and valley stations.
- Collecting data about the actual organizational structure for each of the three steam generating stations, and main diesel stations (Mansoura\khor Meksar\Osaifera), in addition to coast and valley stations.
- Collecting data about documentary flowcharts, and the actual document forms used in each generating unit, main diesel stations, coast and valley stations.
Production Operations Phase:
The office will conduct a number of studies in cooperation with those responsible for technical aspects in generating stations, main diesel stations, coast and valley stations.
- Studying and describing production operations and the related phases from the technical aspect.
- Studying overlapping relationships between cost centers
- Studying the possibility of dividing total cost centers into sub-cost centers and its relationship with the organizational chart of production departments.
- Preparing cost units chart (production)
- Preparing cost center chart
- Preparing cost elements chart and relating it with cost centers
Designing the Proposed Cost System and Preparing Chart of Procedures:
- Studying the need to adjust the organizational chart either for each unit of operating units or for the association as a whole in a manner appropriate to the proposed organizational location for cost management.
- Designing and unifying documentary flowcharts applied within each operating unit in a manner which will provide the proposed cost management with the data necessary for operating the system in a manner appropriate to the needs of different managerial levels. The following includes examples of proposed documentary flowcharts which could be merged or broken down based on the results of field study.
- Materials documentary flowcharts (addition\disbursement\returned items)
- Wages documentary flowcharts
- Other expenses documentary flowcharts
- Fixed assets manufacturing flowcharts
- Designing cost statements and schedules:
- Statement of product costs for each group of similar operating units
- Statement of product costs for each operating unit separately
- Statement of product sales cost
- Statement of sales cost for the products of each operating unit
- Income statement for each product
- Income statement for the products of each operating unit
- Cost center schedule
- Schedules of distributing service centers costs
- Schedules of distributing marketing costs
(The above mentioned schedules and statements are examples which could be merged or broken down according to the computer system and management needs)
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