Cost management system based on EUC concept

Based on the End User Computing (EUC) concept, this paper proposes a generic system using simple macro routines of a spreadsheet software (Microsoft Excel) that can be used in a practical way between the different users of each level of an organization. This system is not only for managers, but also for employees in order to supply common information and enable simulations and decision making in the scope of each levelʹs responsibilities. As a cost accounting system model, this paper discusses the possibility to use it in 4 different departments : Purchasing, Parts-production, Assembly and Sales departments.