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Object Modeling XBRL-based Applications using UML: Developing

Balanced-Scorecard Appraisal Systems

Presented by Rob Nehmer

Oakland University

Rochester, Michigan USA

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OverviewMethodologyAdding methods to classes to form

objectsHierarchical reporting exampleBalanced scorecard exampleConclusions

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MethodologyReverse engineer

Augment UML model

Application generation

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XBRL Instance

Documents

XBRLSchemas

Reverse Engineering

InitialUML Model

AugmentUML Model

Expanded UML Model

Use CaseRepository

Application Requirements

CustomizedEnd User

Application

Customization Parameters

Application Generation

XBRL Instance

Documents

XBRLSchemas

Reverse Engineering

InitialUML Model

AugmentUML Model

Expanded UML Model

Use CaseRepository

Application Requirements

CustomizedEnd User

Application

Customization Parameters

Application Generation

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Extracting Class DiagramsMap XBRL tags to class templatesClasses are XBRL structuresAttributes are instance variables of the

class

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Adding Methods Processing knowledge is defined as methods Activity diagrams determine the processing

knowledge Communication and sequence diagrams

supplement processing knowledge, especially in the dimension of time

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Adding Methods - Examples[FR ID:tag, FR:tag][FR ID:<OperatingProfit>, FR

ID:<SalesRevenueNetGoods>]

[FR ID:<SalesRevenueNetGoods>, FR ID:<SalesRevenueGrossGoods>]

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Adding Methods - Examples[FR ID:tag, GL ID:tagset]

[FR ID:<SalesRevenueGrossGoods>, GL ID:entryDetail>]

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Hierarchical ExampleDrill down from XBRL FR to GL detailsSales to particular customers

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Hierarchical Example<entryDetail>

<account><accountSub><accountSubID>10207</accountSubID><accountSubDescription>East Shore, Maine Revenues </accountSubDescription></accountSub></account><debitCreditCode>C</debitCreditCode><amount>64000</amount>

</entryDetail>

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Balanced Scorecard Example CustomerFinancialInternal Business ProcessesLearning and Growth

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CustomerScenario:

Customer satisfaction scoremeasurableID is a reference to an external

survey documentThat document is an XML schemaThe satisfaction score is 4.2The measure is in “utils”

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Customer<measurable>

<measurableCode>554</measurableCode><measurableDescription>Customer

Satisfaction</measuableDescription><measurableID>123778</measurableID><measurableIDSchema> “reference to survey schema”

</measurableIDSchema><measurableQuantity>4.2</measurableQuantity><measuableUnitOfMeasure>utils</measurableUnitOfMeasure></measurable>

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FinancialThe example shows a sales accountThat account is comprised of

subaccounts

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Financial<entryDetail>

<account><accountMainID>41000</accountMainID><accountMainDescription>Sales</accountMainDescription><accountSub><accountSubID >41005</accountSubID><accountSubDescription>Hampton Company, Sales </accountSubDescription><debitCreditCode>C</debitCreditCode><amount>15000</amount><accountSubID >41062</accountSubID><accountSubDescription>Campania Company, Sales </accountSubDescription><debitCreditCode>C</debitCreditCode><amount>8000</amount> </account>

</entryDetail>

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Internal Business ProcessesWe have the sales data alreadyLink this data back to inventoryThis can be done through a finished

goods inventory listing

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Internal Business Processes<entryDetail>

<account><accountMainID >10340</accountMainID><accountMainDescription>Coats</accountMainDescription> <accountSubID >10347</accountSubID><debitCreditCode>D</debitCreditCode><amount>29000</amount><accountSubID >10347</accountSubID><accountSubDescription>Winter Coats</accountSubDescription><debitCreditCode>D</debitCreditCode><amount>7000</amount><accountSubID >10347</accountSubID><accountSubDescription>Winter Coats</accountSubDescription><debitCreditCode>D</debitCreditCode><amount>16000</amount> </account>

</entryDetail>

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Learning and GrowthTime is the relevant dimension hereUse numbers from documents created

over timeWe use revenues by product line in the

following example

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Learning and Growth<documentNumber>2072</documentNumber>

<documentReference>Sales Report#: 3905 </documentReference>

<documentDate>2006-3-31</documentDate>

<amount>23500</amount>

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ConclusionsGL can be used in OO and UML design

environmentsGL can be used as an alternative to full

ERP commitmentsFurther research