Computer-implemented systems and methods for partial contribution computation in ABC/M models

• US 8,200,518 B2
• Filed: 02/25/2008
• Issued: 06/12/2012
• Est. Priority Date: 02/25/2008
• Status: Active Grant

• Current Assignee: SAS Institute Incorporated
• Original Assignee: SAS Institute Incorporated
• Inventors: Bailey, Christopher D., Golovashkin, Dmitry V.
• Primary Examiner(s): Sterrett, Jonathan G
• Assistant Examiner(s): DELICH, STEPHANIE ZAGARELLA
• Application Number:
  US12/036,407
• Publication Number:
  US 20090216580A1
• Time in Patent Office: 1,569 Days
• Field of Search: 705/7, 705/7.11
• US Class Current: 705/7.11
• CPC Class Codes: G06Q 10/063 Operations research, analysis or management
• CPC Class Codes: G06Q 10/0633 Workflow analysis
• CPC Class Codes: G06Q 10/06395 Quality analysis or management
• CPC Class Codes: G06Q 10/067 Enterprise or organisation modelling
• CPC Class Codes: G06Q 30/0283 Price estimation or determination
• CPC Class Codes: G06Q 40/02 Banking, e.g. interest calculation or account maintenance credit or loans G06Q40/03

Abstract

Computer-implemented systems and methods for analyzing costs associated with a cost flow model having components of relationships and entities. A system and method can be configured to receive a data associated with the cost flow model as well as source-entity definitions, via-entity sets, and target-entity definitions. A set of linear equations is created that is representative of the costs and entity relationships, wherein data about certain relationships satisfying a removal criteria are not included in the matrices. The system of linear equations is solved to determine contribution values from the source entities to the target entities through the via-sets.

Claims

1. A computer-implemented method of determining a flow, comprising:

receiving, using one or more data processors, flow data identifying inflow and outflow relationships among a plurality of entities, wherein each inflow and outflow relationship has an associated flow proportion, and wherein each inflow and outflow relationship represents how money flows in an enterprise;

receiving, using the one or more data processors, source-entity data identifying one or more source entities that contribute, wherein the source-entity data includes an associated contribution amount, and wherein each source-entity has one or more outflow relationships associated with one or more other entities;

receiving, using the one or more data processors, target-entity data identifying one or more target entities, wherein each target-entity has one or more inflow relationships and one or more outflow relationships associated with one or more other entities;

generating, using the one or more data processors, a model corresponding to a system of linear equations, wherein the model is generated using the flow data, the source-entity data, the target-entity data, the flow proportions, and the contribution amounts;

generating, using the one or more data processors, a revised model corresponding to a modified system of linear equations, wherein the revised model is generated by removing flow proportions associated with all outflow relationships of the one or more target-entities; and

determining, using the one or more data processors, a flow among the plurality of entities by solving the modified system of linear equations corresponding to the revised model.

2. The method of claim 1, wherein at least one of the source entities has a reciprocal relationship with another of the entities.

3. The method of claim 1, wherein the modified system of linear equations is identical to the system of linear equations except that all non-diagonal elements corresponding to target entities are set equal to zero.

4. The method of claim 1, wherein the system of linear equations is a sparse system of linear equations.

5. The method of claim 1, wherein the inflow and outflow relationships are provided by an activity based costing and management model.

6. The method of claim 1, wherein the entities are resources, activities, and cost objects.

7. The method of claim 6,

wherein the inflow and outflow relationships are provided by a multi-dimensional directed graph that depicts how money flows in an enterprise;

and

wherein nodes of the graph represent accounts associated with the resources, activities, or cost objects.

8. The method of claim 1 further comprising:

receiving via-entity set definition information identifying one or more intermediate entities through which the source entities provide money to other entities; and

solving a contribution problem for each intermediate entity.

9. The method of claim 8, wherein solving the contribution problem for each via-entity uses virtual nodes.

10. The method of claim 1, wherein the inflow and outflow relationships are provided by a cyclic model.

11. The method of claim 1, wherein the inflow and outflow relationships are provided by an acyclic model.

12. A system for determining a flow, comprising:

one or more processors;

one or more computer-readable storage mediums containing instructions configured to cause the one or more processors to perform operations including;

receiving flow data identifying inflow and outflow relationships among a plurality of entities, wherein each inflow and outflow relationship has an associated flow proportion, and wherein each inflow and outflow relationship represents how money flows in an enterprise;

receiving source-entity data identifying one or more source entities that contribute, wherein the source-entity data includes an associated contribution amount, and wherein each source-entity has one or more outflow relationships associated with one or more other entities;

receiving target-entity data identifying one or more target entities, wherein each target-entity has one or more inflow relationships and one or more outflow relationships associated with one or more other entities;

generating a model corresponding to a system of linear equations, wherein the model is generated using the flow data, the source-entity data, the target-entity data, the flow proportions, and the contribution amounts;

generating a revised model corresponding to a modified system of linear equations, wherein the revised model is generated by removing flow proportions associated with all outflow relationships of the one or more target-entities; and

determining a flow among the plurality of entities by solving the modified system of linear equations corresponding to the revised model.

13. A computer program product for determining a flow, tangibly embodied in a machine-readable non-transitory storage medium, including instructions configured to cause a data processing system to:

receive flow data identifying inflow and outflow relationships among a plurality of entities, wherein each inflow and outflow relationship has an associated flow proportion, and wherein each inflow and outflow relationship represents how money flows in an enterprise;

receive source-entity data identifying one or more source entities that contribute, wherein the source-entity data includes an associated contribution amount, and wherein each source-entity has one or more outflow relationships associated with one or more other entities;

receive target-entity data identifying one or more target entities, wherein each target-entity has one or more inflow relationships and one or more outflow relationships associated with one or more other entities;

generate a model corresponding to a system of linear equations, wherein the model is generated using the flow data, the source-entity data, the target-entity data, the flow proportions, and the contribution amounts;

generate a revised model corresponding to a modified system of linear equations, wherein the revised model is generated by removing flow proportions associated with all outflow relationships of the one or more target-entities; and

determine a flow among the plurality of entities by solving the modified system of linear equations corresponding to the revised model.