In business data processing systems, it is necessary to be able to define and document data, files, programs and decision rules in a way that adequately represents both (1) their changing information content, and (2) their continuous interaction. Tabular description makes this possible, being notably objective, thorough and economical in cost and time when systems must be analyzed and programs prepared or modified. To show how quickly tabular techniques make an unfamiliar system manageable, a detailed example and a self-test are provided.
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Denise Fisher (1966) studied this question.