Conceptual Overview

In the  diagram the various data sources feed the database.  This can be a worksheet in a spreadsheet file or an internal data base in a sophisticated software system.

This accumulates and distributes the data (or is linked) to the appropriate responsibility centers.  Through algorithms, the first closeout occurs and then the second closeout occurs from the service centers, general overhead and the funds transfer calculator to the profit centers to produce the final results.

An easy to understand and simple process.