Appeal 2006-2678
Application 09/235,120
1 Appellants contend that Conway does not discloses creating a unique
2 cost source identifier data structure, having a plurality of attribute fields, for
3 each collected actual cost and associating each unique source cost identifier
4 structure to a step carried out while manufacturing the item or performing
5 the service.
6 ISSUE
7 Whether Appellants have shown that the Examiner erred in finding
8 that Conway discloses the steps of creating a unique cost source identifier
9 data structure, having a plurality of attribute fields for each collected actual
10 cost and associating each unique cost source identifier data structure to a
11 step carried out while manufacturing the item or performing the service.
12
13 FINDINGS OF FACT
14 Appellants’ claimed invention consists of a computer implemented actual
15 costing method for collecting and presenting actual cost of manufacturing an
16 item or performing a service. The method includes the step of creating a
17 unique cost source identifier data structure for each collected actual cost
18 (Specification p. 5).
19 The specification defines cost source identifier data structure as a logical
20 structure that includes the identified and collected actual cost 110 of
21 manufacturing an item or items and/or the actual cost of performing a
22 business activity or activities (Specification p. 11). The logical or data
23 structure is depicted in Figure 1A. The data structure has several attribute
24 fields including collected actual cost 110, date 120 and quantity 130. There
25 are also additional fields 140 and 150 for other attributes. A new cost source
4
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Last modified: September 9, 2013