Model ewidencyjny rachunku kosztów i dokonań w systemie ERP
recording model of cost and achievement accounting in an ERP system

Summary/Abstract: The article presents selected aspects of modeling recording systems in the enterprise cost and achievement accounting. It focuses on modeling data flows in the ERP system in the context of recording costs and achievements. Selected flows in the area of sales, purchasing and production have been characterized taking into consideration the accounting records on general ledger accounts and on cost and achievement accounting objects. A concept of presenting and reporting flows has been demonstrated in a table format, linking the general ledger (GL) with cost and achievement accounting objects. The proposed solution has been backed by an example which illustrates the manner of recording and reporting in an enterprise accounting system.

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