Semantyczna metoda reprezentacji zdarzeń gospodarczych w systemie rachunkowości
Semantic method for the economic events representation in accounting system

Summary/Abstract: Modern companies competing with each other seek to acquiring comprehensive information on the future and actual costs and results of their functioning. This information is necessary in order to optimize strategic, tactical and operational decision-making process. The tools for sharing such information are management accounting and controlling. However, contemporarily these tools acquire information from the integrated management information system functioning in the company, namely from the controlling subsystem. In the light of the above-mentioned, the aim of this paper is to present the information stored and provided by the controlling subsystem and other tangent subsystems and indication how the needs necessary to fulfill the functions of management accounting and controlling are satisfied. Examples of the benefits derived by the combination of information received from the subsystem controlling and the execution of tasks of management accounting and controlling have been indicated in the last part of the paper. Registration of economic events in the accounting systems functioning in companies is done usually with the use of relational or object-oriented databases. This implies a way for representing the attributes of economic events in the form of atomic or complex values. Today, however, there is a need not only for registration of the event attributes, but also for the analysis of their meaning. Economic event should therefore be represented using semantic methods and stored in a NoSQL database. The aim of this paper is to develop a method for the representation of economic events using semantic network. In the first part of the paper the state-of-the-art related to the methods of representation of economic events in IT systems has been presented. The second part presents the developed method of representation of those events. In the last part of the paper a case study to verify the applicability of this method in the practical sollutions has been presented.

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