Method and system for determining absorption costing sequences for items in a business operation

A computer-usable medium having computer-readable program code embodied therein for causing a computer system to perform a method of sequencing items for absorption costing, said method comprising:

• creating an initial hierarchy comprising said items;
• modifying said initial hierarchy using an iterative process to reposition a plurality of said items, wherein said iterative process generates a modified hierarchy and comprises:
• accessing one of said items;
• identifying a plurality of children items of said accessed item;
• and
• moving said accessed item to a hierarchy level above a hierarchy level containing a plurality of said children items;
• repeating said modifying until an iteration is completed without repositioning any of said plurality of said items;
• and
• determining an absorption costing sequence for said items from said modified hierarchy.

A computer system comprising a processor coupled to a bus and a memory coupled to said bus, wherein said memory comprises instructions that when executed on said processor implement a method of sequencing items for absorption costing, said method comprising:

• creating an initial hierarchy comprising said items;
• modifying said initial hierarchy using an iterative process to reposition a plurality of said items, wherein said iterative process generates a modified hierarchy and comprises:
• accessing one of said items;
• identifying a plurality of children items of said accessed item;
• and
• moving said accessed item to a hierarchy level above a hierarchy level containing a plurality of said children items;
• repeating said modifying until an iteration is completed without repositioning any of said plurality of said items;
• and
• determining an absorption costing sequence for said items from said modified hierarchy.