Study given Figure, the level 0 data flow diagram of the cost accounting system. Note that the raw materials and finished goods inventory processes are outside the context of the system shown (i.e., the DFD covers work-in-process inventory only).
a. Draw a context diagram for the system as it currently exists.
b. Assume that both the raw materials and finished goods inventories are within the system context. Prepare a context diagram for the revised system, and redraw given Figure to reflect the revised system. Ignore the ordering of raw materials from vendors; start the raw materials process with the receipt of goods. Also ignore the issue of finished goods. Keep the assumption that the company uses standard costing for all inventories.
