Raportowanie przepływów strumieni wartości w systemie ERP
Reporting value stream flows in the ERP system
Author(s): Dorota Kużdowicz, Janina Jędrzejczak-Gas, Paweł KużdowiczSubject(s): Economy
Published by: Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
Keywords: reporting; operating segments; ERP system
Summary/Abstract: The article presents selected aspects of recording and reporting in the enterprise accounting system. It focuses on reporting value stream flows embedded in an ERP system, and provides a description of financial statements and reports. 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 segment reporting in an enterprise accounting system. The presented approach adds the segment approach to the concept of modeling value stream flows in the enterprise accounting system.
Journal: Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu
- Issue Year: 2016
- Issue No: 442
- Page Range: 240-248
- Page Count: 9
- Language: Polish