Koszty i korzyści finansowe wdrożenia robotyzacji wybranych procesów w rachunkowości
The cost-benefit of robotizing selected accounting processes

Summary/Abstract: Purpose: The aim of the study is to present changes in the direction of automation and robotization in accounting processes and to analyze the financial costs and benefits of implementing these improvements on selected examples.Methodology/approach: The article reviews the literature and reports published by major consulting companies on the subject. In order to verify the available materials, the methods of analysis and synthesis were used. In the empirical part, the article was prepared based on three examples presenting the use of robots in the accounting pro-cesses carried out by a company operating in Poland. Findings: The automation of accounting processes and implementing robotization make it possible to reduce the costs of accounting functioning while increasing the control and quality of accounting/accounting processes. The potential for cost savings depends, in particular, on the type of automated process, its complexity (current labor consumption), and the labour costs currently incurred to support these processes. Based on empirical materials, the scope of tasks performed by robots using RPA technology was analyzed, together with an assessment of the costs and benefits of three selected processes, with actual data of an entity operating on the Polish market at our disposal.Originality/value: The article deals with the current and relatively little-known area of modern accounting practices. It is one of the first studies to refer to the issues of robotization in accounting along with the cost-benefit analysis of selected processes implemented in the enterprise.

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