51
5. Composite Key
Composite
Key
is
a
candidate
key
that
consists
of
two
or
more attributes.
2.2.5 Cost Benefit Analysis
13
According to Satzinger, Jackson and Burd, Cost benefit analysis is the analysis
to compare costs and benefits to see whether investing in the development of a
new
system
will
be
beneficial.
Developing
a
cost
and
benefit
analysis
is
a
three-step process.
The three processes include:
1. The
first
is
to
estimate
the
anticipated
development
and
operational
costs. Development costs are those that are incurred during the
development
of
the
new
system.
Operational
costs
are
those
that
will
be incurred after the system is put into production.
2. The
second
is
to
estimate
the
anticipated
financial
benefits.
Financial
benefits
are
the
expected
annual
savings
or
increases
in
revenue
derived
from
the
installation of the new system.
3. The third process
is the cost and benefit analysis step, which
is
calculated based on
the detailed estimates of all the costs and benefits.
13
Satzinger,
Jakson, Burd (2004). Systems Analysis and Design in a Changing World. 3rd ed.Boston:
Thomson Course Technology. p94.
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