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2 Object Modeling XBRL-based Applications using UML: Developing Balanced-Scorecard Appraisal Systems Presented by Rob Nehmer Oakland University Rochester, Michigan USA

3 Overview  Methodology  Adding methods to classes to form objects  Hierarchical reporting example  Balanced scorecard example  Conclusions

4 Methodology  Reverse engineer  Augment UML model  Application generation

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6 Extracting Class Diagrams  Map XBRL tags to class templates  Classes are XBRL structures  Attributes are instance variables of the class

7 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

8 Adding Methods - Examples  [FR ID:tag, FR:tag]  [FR ID:, FR ID: ] [FR ID:, FR ID: ]

9 Adding Methods - Examples  [FR ID:tag, GL ID:tagset]  [FR ID:, GL ID:entryDetail>]

10 Hierarchical Example  Drill down from XBRL FR to GL details  Sales to particular customers

11 Hierarchical Example East Shore, Maine Revenues C 64000

12 Balanced Scorecard Example  Customer  Financial  Internal Business Processes  Learning and Growth

13 Customer  Scenario:  Customer satisfaction score  measurableID is a reference to an external survey document  That document is an XML schema  The satisfaction score is 4.2  The measure is in “utils”

14 Customer 554 Customer Satisfaction “reference to survey schema” 4.2 utils

15 Financial  The example shows a sales account  That account is comprised of subaccounts

16 Financial Sales Hampton Company, Sales C Campania Company, Sales C 8000

17 Internal Business Processes  We have the sales data already  Link this data back to inventory  This can be done through a finished goods inventory listing

18 Internal Business Processes Coats D Winter Coats D Winter Coats D 16000

19 Learning and Growth  Time is the relevant dimension here  Use numbers from documents created over time  We use revenues by product line in the following example

20 Learning and Growth 2072 Sales Report#:

21 Conclusions  GL can be used in OO and UML design environments  GL can be used as an alternative to full ERP commitments  Further research