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Chapter 14 Page 0

CHAPTER 14
CONSTRUCT, DELIVER, AND
MAINTAIN SYSTEMS PROJECTS
REVIEW QUESTIONS

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1.

Prototypes are typically limited to user input screens and output reports. Actual
processing procedures are not included. The prototype may be discarded in those
situations where the prototype is used for developing structured applications. The
end user plays an important role in prototyping. The end user gets to work with the
prototype and express likes and dislikes. This feedback should be incorporated into
the final end product whenever possible and feasible.

2.

CASE tools are used to define user requirements, create physical databases from
conceptual user views, produce system design specifications, automatically
generate computer program code, and facilitate maintenance of both CASE and
non-CASE techniques.

3.

Upper CASE tools support the front-end design activities of analysis and design.
Lower CASE tools support the back-end activities of implementation and program
maintenance.

4.

The central repository is a database of attributes, relations, and elements that


describe all the applications created under the CASE system. These items include:
definition of all databases, systems documentation, program code, reusable program
modules, and user prototype screens.

5.

Common program modules and procedures do not have to be repeatedly coded. For
example, customer verification procedures may be necessary for many different
tasks (order taking, order filling, payment).

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6.

A data flow diagram uses a set of symbols to represent the processes, data sources,
data flows, decision conditions, and process sequences of a current or proposed
system. The most general level is the context-level DFD, the next level is the
intermediate-level DFDs, and the most detailed level is the elementary-level DFD.
An image depicting the most commonly used symbols is not included jn this
response, but it is requested.

7.

The elementary-level DFD is used to produce a structure diagram. The DFD is a


model of the system, and the structure diagram is a model of the program code that
supports the system.

8.

No, pseudocode is not programming language specific. The coding model in CASE
tools will produce computer code from the structure diagram into some languages
such as C, COBOL, and FORTRAN; not all languages are supported.

9.

Source code is code that is written in any generation language other than first
generation, machine language, programming code. Source code uses constructs
meaningful to humans. This source code must be converted into machine code,
which the computer can read by either a compiler, translator, or interpreter. The
reason for having the CASE tool convert the structure diagrams into machine code is
to preserve the integrity between the system model and the program. Thus, systems
specialists are not able to change the code directly; they must first change the
system model and regenerate the code.

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10.

The iceberg effect describes the often neglected cost of maintenance of a new
system. The development of a new system typically represents only about 10% of
the total costs. The remaining costs will be incurred maintaining and updating the
system over time. Applications originally developed using CASE tools are relatively
easy to maintain, and thus maintenance costs may be reduced. Changes are made
at the conceptual level and the program codes are regenerated.

11.

Reverse engineering extracts from the source code meaningful design specifications
that the maintenance programmer can use to understand the application logic.
Reengineering restructures and documents the old source code logic to conform to
CASE standards. Reengineering also includes preparing DFDs and structure
diagrams.

12.

The advantages of CASE are:

a.

reduced system complexity

b.

increased flexibility

c.

capacity to review alternative designs

d.

quicker development process

e.

promotion of user involvement

f.

reusable program code and documentation

g.

reduced maintenance cost


The disadvantages of CASE are:

a.

product cost

b.

start-up time and cost

c.

incompatible CASE tools

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d.

program inefficiency
The following items should be determining factors regarding the use of CASE
tools:

a.

cost constraints if the CASE tools must be purchased

b.

personnel and time constraintsis enough time available for the systems personnel
to learn the CASE system?

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13.

An object in object-oriented design represents modules that contain rules,


operations and procedures for specific entities. These objects possess two
characteristics. The first characteristic is that it contains attributes. Attributes
describe the objects. The second characteristic is methods, which show actions that
are performed on the objects and may change their attributes. One example of an
object would be accounts receivable, and some attributes would be customer
number and amount due. An operation that might be performed would be to reduce
the amount the customer owes as payments are received. Another example would
be personnel records. Some attributes would be date of hire, position, pay rank,
marital status, number of dependents. An operation which may be performed would
be to increase the pay rank when the employee receives a raise.

14.

An object class is a logical grouping of individual objects that share the same
attributes and operations. An instance is a single occurrence of an object within a
class.

15.

Inheritance means that each object instance inherits the attributes and operations of
the class to which it belongs. An example would be a class hierarchy for payroll.
Each instance of payroll groups would share the attributes of hourly wage rate,
overtime rate, cost division, number of hours worked.

16.

ERP systems are collections of object modules that users in diverse lines of
business mix and match to produce systems that are closely tailored to their
organizations unique needs. Object-oriented design allows these encapsulated
modules to be integrated into a seamless whole.

17. a.

The relatively low cost of general commercial software as compared to

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customized software.
b.

The emergence of industry-specific vendors who target their software to the needs
of particular types of businesses.

c.

A growing demand from businesses that are too small to afford an in-house systems
development staff.

d.

The trend toward downsizing of organizational units and the resulting move toward
the distributed data processing environment.

18.

Turnkey systems are completely finished and tested systems that are ready for
implementation. Backbone systems provide a basic system structure on which to
build. The backbone systems come with the primary processing modules
programmed, but user interfaces and output structures need to be designed. The
backbone systems are much more flexible than turnkey systems, but they are also
more expensive and time-consuming.

19. a.

Needs analysis

b.

Send out Request for Proposals

c.

Gather data

d.

Analyze the findings and make a final selection

20. An RFP is document that provides a checklist of specific system requirements,


which is sent to vendors. The RFP provides a basis of comparison of potential
vendor-packages.
21. Although in-house programs are very time-consuming and expensive to develop, in
addition to requiring a lot of skilled systems personnel, many advantageous aspects
cause firms to develop in-house systems. In-house systems are not dependent upon

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an outside vendor for updates and maintenance; these aspects are controlled
locally. The in-house programs are completely customized, whereas commercially
developed software is not.
22. data model, conceptual user views, database tables, output and input views,
process modeuls, system controls, and system walk-through.
23. Data modeling is the task of formalizing the data requirements of the business
process as a conceptual model. The primary tool is the entity relationship diagram.

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24.

Entities are represented as rectangles. Attributes are represented by circles.


Relationships are represented by a diamond symbol.

25.

A primary key uniquely identifies each record in a table. A foreign key is placed in a
file to allow linkage to another file. A foreign key is a primary key in the table to which
it is linked.

26.

The data dictionary provides the formal definition of the enterprises data. It
facilitates data sharing and prevents data redundancy.

27.

The entity relationship diagram is used to determine which tables of data are
necessary.

28.

These links are achieved by placing embedded (foreign) keys within the tables.

29.

relevance,

summarization,

exceptions

orientation,

timeliness,

accuracy,

completeness, and conciseness.


30.

The quality of paper is of importance if the input forms will be subjected to abuse
such as grease or oil. High-quality, durable paper will be necessary in these
instances.

31.

hard-copy input and electronic input.

32.

Zones are areas on an input form that contain related data.

33.

These instructions should be in active voice, since this voice is stronger and more
efficient (uses fewer words) than the passive voice.

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34.

Source documents provide a paper trail that is easy to follow back to the economic
event. Source documents are handy when direct input devices are inconvenient
(becoming less of a problem with laptop computers). Economies of scale may be
achieved by centralizing data collection of paper documents. Direct data input has
the advantage of the reduction of input errors that is often found during the
downstream processing of paper documents. Direct input can take advantage of
intelligent forms that help the user to complete the form with on-line help menus and
calculations which can be made automatically. Further, a minimal amount of data
needs to be collected, such as price and description, since the information is
retrieved from a database.

35.

Pseudocode is a natural-language coding technique that is used to represent actions


taken and express the detailed logic in specific systems modules. The designer
writes the pseudocode and the end-user provides input and comments. Often, the
process is collaborative between the designer and the user.

36.

computer processing controls, database controls, manual controls over input to and
output from the system, and operating environment controls.

37.

A design flaw in the processes is much more costly to fix than a programming error.
A flaw in the process may cause many programs and modules to be overhauled.

38.

This is an independent group composed of programmers, analysts, users, and


internal auditors. This group is charged with uncovering errors in the system by
conducting simulations of the operations. This group will need all documents
contained in the detailed design report.

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39.

Managing the system implementation, developing system software, testing the


system, documenting the system, converting the databases, converting to the new
system, and conducting the postimplementation review.

40.

The Gantt chart illustrates the current status of the project at a glance. The PERT
chart illustrates the critical path at a glance.

41.

Third generation languages are run more efficiently than most 4th generation
languages due to the compilation process. Machine code is created by the compiler.
Most 4th generation languages still use interpreters, which interpret each line every
time the program executes. This process is time-consuming. Some 4th generation
languages now have compilers, so the differences may not be as apparent in the
future. The 4th generation languages have the advantage of user friendly operating
environments and programming languages.

42.

These are compromise languages intended to ease the transition from procedural to
object oriented programming. They include Object COBOL, Object Pascal, and C++.

43.

Modular systems produce small programs that reflect the detailed design specified in
the structure diagram. Programming can be coded and tested independently which
promotes programming efficiency. By keeping the modules small, they are less likely
to contain erroneous or fraudulent code and are easier to analyze and maintain.

44.

The saved data is called a base case, which documents how the system performed
at a point in time. At any point in the future, the base case should produce the same
results.

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45.

Systems programmers, as well as systems designers, will need the documentation


themselves in order to debug the system and perform maintenance. Documentation
is also essential to maintain knowledge and understanding in the event of an
employee transition.

46.

Document flowcharts of manual procedures are needed by the accountants and


auditors. These flowcharts describe the physical system by showing explicitly the
flow of information between departments, the departments in which the tasks are
actually performed, and the specific types and number of documents that carry
information. Thus, this document provides a view of the segregation of functions,
adequacy of source documents, and location of files.

47.

The old database must be analyzed to determine whether it should be transferred to


the new database; this is called validation. Once the conversion is complete, the
new database must be reconciled against the original. Also, the copies of the original
files must be kept as backup in case of data conversion problems or inconsistencies.

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DISCUSSION QUESTIONS

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1.

When DFDs are said to be exploded from one level to the next, this means that a
specific process is shown in greater detail at the next level. Example: A process at
one level has three documents as input to the process and two documents as
output. When this process is shown in greater detail at the next level, the three input
and two output documents should still appear, in addition to the other detail which is
shown. CASE tools are a tremendous help; they ensure that all DFDs reconcile from
one level to the next. Thus, a document, which is shown at one level, will not
disappear when the process is exploded at the next level.

2.

Accountants are concerned with systems documentation. CASE tools provide some
benefit and some disadvantages with documentation. On the positive side, the
systems documentation will always agree with the program code for those instances
where CASE coding models are used to convert the structure diagrams into machine
code since changes cannot be directly made to the machine code. A disadvantage is
that the source code is not available for the auditors to review when designing their
test procedures. In these cases, the auditors may have to design other less efficient
and more costly methods of testing. Further, if a firm uses a specific CASE coding
model for producing machine code, the resulting application is dependent upon the
CASE tool. The firm may not be able to switch away from it without a lot of time and
effort.

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3.

The structured design approach is documented by data flow and structure diagrams,
in which the system designed follows a top-down approach. The designer starts
with an abstract description of the system and, through successive steps, redefines
this view to produce a more detailed description.

The context-diagram is

decomposed into an intermediate-level data flow diagram, which is further


decomposed into an elementary-level data flow diagram. The final step transforms
the elementary-level DFD into a structure diagram that defines the program modeuls
that will constitute the process.
4.

The structured approach develops each new system from scratch from the top
down. Object-oriented design builds systems from the bottom up through the
assembly of reusable modules rather than creating each system from scratch. A topdown approach is advantageous in that the system is designed around the needs of
top management; on the other hand, reusable modules are beneficial for quick
development of new systems. A hybrid system where modules can be redesigned
when necessary or used without redesign when appropriate combines the best of
both.

5.

The systems development life cycle should be conducted, albeit in a modified form.
Better yet, the firm should not decide on a package until it has determined its needs
requirements and considered different alternatives.

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6.

Actual transactions are processed on alternative systems that are available for
purchase. The transaction speed, accuracy and efficiency are compared. If at all
possible, the benchmarking should be conducted on the customers computer
system, so that the results are meaningful. Also, the technical presentations by the
vendor should be conducted using the customers computer. The customers
computer should be used for both benchmarking and technical presentation so that
the actual speed and efficiency may be assessed. Operating system capabilities, as
well as the input and output devices may have an impact on the results of these
tests. Unfortunately, the vendors computer is often used for convenience.

7.

The weights are crucial and can very easily affect the outcome. Sensitivity analysis
shows the effect of change on a weight and can be used to determine its
appropriateness. Examining the changes in the results due to changing the weights
provides information regarding the relative importance of the decision criterion.

8.

The prospective user should select the contact user group from a lengthy list of
contacts provided by the vendor rather than a short list provided by the vendor in
order to reduce the chance that the contact users opinions are not representative of
the majority of vendor contacts.

9.

The end users should provide input as to their requirements of the system. Prototype
reports are helpful. Close consideration should be paid to the exact nature of the
data needed, exactly when (how frequent) the data needs to be reported, and the
level of detail needed. The sources of output may be printed reports, reports sent
through electronic mail, or reports in the forms of charts or graphs.

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10.

The output requirements of the users are examined in order to determine the
attribute of the tables. All of the attributes that a user wishes to accept may not be in
the same physical file. The way they view the data is the logical view; the way the
data is actually stored is the physical view. The physical view may look very different
from the logical view after normalization of data occurs.

11.

Although they are extremely accurate, they are not error-free. With bar-codes or any
scanning devices, scanning errors can occur. Further stick-on bar coded price tags
may be switched by dishonest shoppers, and thus cause inventory to be incorrect.

12.

The DFD needs to be decomposed so that the enough detail is illustrated to produce
a structure diagram. Decomposing can halt when enough detail is available to break
the system into small discrete modules, each of which performs a single task.

13.

Modules are considered to be weakly coupled if they have very little interaction with
each other. Modules that perform a single, well-defined task are considered to be
strongly cohesive. Thus, if each module performs a single-well defined task and is
basically independent of the other modules, then they are considered to be both
weakly coupled and strongly cohesive. These characteristics make problem-solving
during the maintenance phase much easier to perform. Due to the independence of
the modules, maintenance or error correction of one module should not affect the
other modules.

14.

The designer can express the detailed logic of the module, regardless of the
programming language. Further, an unskilled programmer can be involved in this
technical and crucial step.

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15.

If only good data are used for program tests then the control procedures for
flagging bad data cannot be tested. Thus, tests that include both good and bad
data should be used to verify all error checking routines.

16.

Yes, all modules must be tested in conjunction with another. This is necessary to
ensure that modules interact together in the desired fashion. In other words, the data
may be processed by multiple modules and tests are necessary to ensure that any
module does not corrupt the data processed by another module.

17.

Run manuals list each system and the frequency with which they should be run.
Further, the required hardware and file requirements are listed. These lists tend to
be numerous and even a seasoned computer operator may occasionally forget
exactly which run should be performed on a given day. Pilots are trained and
licensed to fly airplanes, yet they still have checklists to which they refer for preflight, take-offs, and landing just to ensure themselves that one of the many
procedures is not forgotten. Like pilots, computer operators should refer to run lists
just to make sure they have not forgotten any runs on any particular day.

18.

Many CASE tools can generate program code in a specific language, such as
COBOL, from DFDs.

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19.

The cold turkey cutover is a method in which the old system is terminated and the
new system is turned on at the same time. This method can easily wind up being the
costliest method if the new system was not adequately tested in all possible
operating situations and the system fails or data is lost. The phased cutover is a
method in which the operating system is implemented in modules. This system
reduces the risk of an overall system failure. The parallel cutover method is the most
conservative method. This method runs both the old system and the new system in
tandem until the new system is proven to be reliable and accurate.

20.

The systems personnel should conduct the post-implementation review regardless


of whether the system was developed in-house or purchased. The end-users should
be interviewed as well as the accountants. The post-implementation review should
occur a few months after the implementation phase. A few months should elapse
after implementation so that the user can adjust to the system and processing
occurs at a normal rate.

21.

The accountant should provide technical expertise during the detailed design phase.
For AISs, the specifications must comply with GAAP, GAAS, SEC, and IRS regulations.
Further, accounting choices, such as depreciation and inventory valuation methods
must be incorporated. The accountants should also participate in the implementation
phase by specifying and reviewing system documentation since these documents play
an important role in the audit process.

MULTIPLE CHOICE
1.

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2.

3.

4.

5.

6.

7.

8.

9.

10.

11.

12.

PROBLEMS
1.

TO: Mike Cassidy


FROM:

Janet Huber

SUBJ:

Purchase of CASE tools

As you are aware, the demands on the information systems department personnel
continue to increase. We need to invest in tools that will allow our workers to be
more productive and work more efficiently. Even though a learning curve will be
encountered; the training time should take approximately two months, even less if
we compensate our workers for working longer hours during the first month. This
investment should allow the information systems department to be more responsive
to users requests and needs in the long run. Systems designed with CASE tools are

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easier to modify. Further, the systems developed using CASE tools should increase
in quality due to the systems analysis and requirements tools that CASE offer. The
development time for new systems should decrease, thus allowing project requests
to be responded to more quickly. Thus, the initial training investment of
approximately two months should pay off in the long run, perhaps within the first
year due to more efficient and effective operations.

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2.

See drawings on the following pages. The following diagram is labeled as both the
Intermediate-Level and Context-Level DFD. The horizontal line appears to separate
the Context-Level DFD from the Intermediate-Level DFD, but it should be labeled
more clearly.

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3.

The problem is that they do not reconcile from one level to the next. At the context
level, a disapproved notice is displayed as flowing from the order processing system
to the customer. In the Level 1 Diagram, which explodes the order processing
system, the disapproved notice no longer appears. The disapproved notice should
flow from process number 3, credit check, to the customer.

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4.

5.

Some possible reasons the system is not meeting Ms. Alpers needs may be any of
the following:

a.

Ms. Alper and her co-workers did not clearly convey their requirements.

b.

The systems analysts did not clearly understand the requirements.

c.

The processing details and output details were not specified in enough detail.

d.

The specifications, once developed, were not reviewed by the end users, Ms. Alper
and her co-workers, for accuracy and completeness.

e.

The system that was implemented does not meet all of the design specifications.

f.

The user requests could not be implemented due to cost, feasibility, or schedule

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requirements.
For the future, the end users should be consulted again after the initial consultation
to determine if the design specifications accurately incorporate their needs. If not,
some reworking of the specifications needs to occur. A JAD session using CASE
tools and prototyping would be ideal if the resources are available.
6.

a.

general ledger attributesaccount name, account number, normal balance

type, balance, amount posted, posting reference, date of posting; general ledger
operationsincrease the balance or decrease the balance
b.

accounts payable ledgeraccount name, account number, balance, amount posted,


posting reference, date of posting, due dates; accounts payable operations
increase balance from purchases, decrease balance from payments, scan due dates
for payments

c.

accounts receivable ledgeraccount name, account number, balance, amount


posted, posting reference, date of posting, due dates; accounts receivable
operationsincrease balance from sales, decrease balance from payments, scan
due dates for amounts overdue

d.

fixed assets ledgerasset name, account number, cost, accumulated depreciation


amount, posting reference, posting date; fixed assets operationsincrease balance
for purchases, decrease balance for sales, increase accumulated depreciation
balance for time or use, decrease accumulated depreciation balance for sale of
asset.

e.

inventory ledgeritem number, item name, quantity on hand, reorder point, EOQ,
location, cost, price; inventory operationsincrease balance for purchases,

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decrease balance for sales, adjust balance for shrinkable or obsolete items.
7.

The systems analysis and requirements phase was never conducted. Further, a
conceptual design was never prepared. A crucial aspect, the feasibility study was
never conducted. Thus, no criteria were available to judge whether the vendors RFP
was appropriate for Gusher. Due to time constraints, the software was purchased
hurriedly without conducting the proper analysis. What happened in this situation is
characteristic of what happens oftentimes; a rush to put in a new project due to an
overworked systems department causes more work, troubles, headaches, and cost
outflows than would have occurred if the analysis had been appropriately conducted
in the first place. The following problems would probably have been addressed.
First, the software purchased does not have data fields to capture some of the data
being captured by the old system. The mainframe, with all of the other processing, is
not sufficiently powerful enough to process the transactions using the new system. A
benchmark test using Gushers mainframe and data would have discovered both of
these problems.

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8.

9.

See drawing on the following page.

a.

See drawing on the following page. The critical path is A-B-E-F-D-I-J-K-L.

b.

The project will be completed one week late.

c.

Assuming that workers are not distracted from other tasks, then the project should

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still be finished on time.


d.

Systems personnel should conduct the post-implementation review. The end-users


should be actively involved, as well as the internal auditors. The output should be
analyzed regarding its accuracy, timeliness, relevance and completeness. The
integrity of the database should be assessed. The processing should be proven to
be accurate and safe. For a project this size, a post-implementation review of five
weeks may be enough, although 8 weeks (two full months) would probably be better.

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10.

a.

See diagram below. The critical path is 57 weeks. After the final analysis is

complete, another 30 months will be necessary to order and install the remaining
485 lottery machines.
b.

See diagram on the following page.

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11.

Extension: for each line item sold, multiply quantity sold by price.
Total: sum all extensions.

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Update inventory balances: For each item sold, access the item record. Replace the
balance of Quantity on Hand with Quantity on Hand less quantity sold.
Update sales ledger account: Increase the balance in the sales ledger account by
the Total calculated above.
Update accounts receivable: Access the customer record that corresponds to the
customer on the sales invoice. Increase the balance in the customer record by the
Total calculated above.
Update subsidiary accounts: Increase the balance in the accounts receivable ledger
account by the Total calculated above.
12.

a. 1.

The expected regular times for each activity using PERT are derived

by using statistical methods to resolve the uncertainty involved in the activity


time estimates submitted by operational management. The central tendency
(mean, average) for the most-likely, optimistic, and pessimistic time estimates
are calculated to obtain a normal distribution (bell curve) of the probable time
estimates as follows.
Te = [(optimistic) + (4 x most likely) + (pessimistic)]
6
2. The term critical path defines the longest path of activities calculated by totaling the
individual expected activity times in sequence that are required for completion of a
project. The critical path represents the total time that will be needed to complete a
project. The critical path has no slack time; that is, any delay (or time savings) in an
activity on the critical path will delay (or shorten) the whole project. ABGEFJK is the

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critical path because it is the longest path (65 days) to complete the project as
compared to the other three alternative paths shown below.
Path
ABGHJK
ABEFJK
ABCDEFJK
b.

1.

Days
53
45
64

Available Slack
12
20
1

Grace Vanders accelerated delivery schedule is unsatisfactory in cutting

10 days from the total project schedule because not all of her crashed activities are
included on the critical path. In order to reduce the completion time for a project,
activities along the critical path need to be chosen to be crashed (or reduced).
Vanders selection of activities FJ, EF, and BF, which are on the critical path
ABFEFJK, will reduce total project completion time only by 3 days, but her selection
of activities HJ, GF, CD, and DE have no impact on the critical path.
2.

Below is a revised accelerated delivery schedule that meets both

objectives: 1. delivery of the first plane 2 weeks (10 working days) ahead of
schedule, and 2. at the least incremental cost to Coastal.
Increment

ABG

ABC

Activity

Da

al

Increment

EFJ

ABG

ABE

DEF

Crashed
START
FJ
EF
JK
BG
AB
GE
CD

ys

Cost/Day

al Cost

1
1
1
2
4
1
2

$ 400
800
900
1,000
1,200
1,300
700

K
65
64
63
62
60
56
55
55

HJK
53
53
53
52
50
46
46
46

FJK
45
44
43
42
42
38
38
38

JK
64
63
62
61
61
57
57
55

Totals

12

400
800
900
2,000
4,800
1,300
1,400
11,600

All of the paths need to be evaluated when reducing a projects completion

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time. However, the selection of activities to crash should be taken from the critical
path first and then the activities should be selected in order according to the smallest
crash cost. The critical path ABGEFJK (65 days) is reduced to 55 days; however, the
critical path changes as a consequence of the activities. The critical path now
becomes ABCDEFJK and will take 57 days, having only reduced the total project
completion date by 8 days. Therefore, the activity CD (the next least costly available
activity) needs to be crashed 2 days, which will then bring all paths to 55 days or
less.
3.

The total incremental costs Bob Peterson will have to pay for this revised

accelerated delivery schedule are $11,600, or a new total project cost of $76,700
from the original $65,100.
13.

a.

Potential candidates for database tables are:

*Inventory records
Inventory control clerk
*Purchase Requisition
Purchase Agent
*Purchase Order
Vendor
Inventory
Receiving Clerk
*Receiving Report
*Vendor Records

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*The items with an asterisk represent the entities that need representation from an
AIS perspective.
b.

see solution to Problem 13b

c.

see solution to Problem 13c

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Chapter 14 Page 36

14.

True, object-oriented design is a bottom-up approach that reuses existing modules.


However, if we incorporate an analysis phase that determines a top-down
assessment of the needs, we can then determine if any modules currently exist
which may be used. If not, then new modules may have to be created or an existing
one modified. We do not have to commit ourselves to using existing modules for
every situation, but only where appropriate. If we formulate that as our objective,
then I think that we can benefit from both top-down planning and object-oriented
modules.

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