Forum OpenACS Q&A: Re: SQL-Modelling Costs and Invoices
The data doesn't sit on the web server, it's on the db server which doesn't have to be (and often isn't) the same box. Moreover, the db server is almost always behind a firewall. It's true that in this case you could access the data through the web server if you could crack into it. But like Torben said, if you keep it in your intranet behind a fw and not visible to the world, I don't see why it would be any less secure than any other software that works over the network (that is, almost every piece of software nowadays).
I've been taught to call the thing you call controlling management accounting (as opposed to financial accounting). So I guess it's something like boring sex, which IMNSHO doesn't as a definition hit too far off the target. ;o)
The most important difference between the two is that in MA you don't have to do everything by the (varying) law, like four years amortization for this and three years for that. You can thus calculate the real costs and allocate them accurately.
As for the server case, I would be interested in amortization even in the realm of controlling (or MA). What if you use the same server for say ten later projects, too? The costs would be divided to the two earlier projects and if the cost is high, the profitability of the two would be largely skewed in contrast to the others, which also use the same server but don't defray any of its costs.
So I don't agree with the fact that the allocation of costs is easier in controlling, in fact it's one of the infamous problems of management accounting. But it's true that you have more leeway to fiddle with the allocation than in financial accounting.
Anyway, this is an interesting and worthwhile discussion