- Tytuł:
- The EPC II theory. Accounting in enterprise business process control systems
- Autorzy:
- Zaborowski, M.
- Powiązania:
- https://bibliotekanauki.pl/articles/407309.pdf
- Data publikacji:
- 2012
- Wydawca:
- Polska Akademia Nauk. Czytelnia Czasopism PAN
- Tematy:
-
zintegrowany system zarządzania
model referencyjny
relacyjna baza danych
EPC II
teoria
integrated management systems
reference models
relational databases
EPC II theory - Opis:
- The 1 to 1 relationships of charts of accounts, accounting journals and tables of accounting records with corresponding tables of accounts, business transactions and transactional records in the framework EPC II system have been presented in the paper. These tables are the main information kinds, that is tables in which one can write down all information needed for management and business process control in any enterprise, or they are composed of them. In this way it has been shown that the Theory of Enterprise Process Control is compatible with generally accepted accounting principles. This analysis is an example of demonstrating conformity of the EPC II theory with real management and process control systems. The main information kinds with their key attributes were taken from the complete list of them, which is included in the paper. What is more, the tight relationships between resource flow in business processes and turnover on the accounts of the framework EPC II system have been discussed. Owing to these relationships one can determine the impact of any decision variable on the accounting records in a given enterprise.
- Źródło:
-
Management and Production Engineering Review; 2012, 3, 1; 71-91
2080-8208
2082-1344 - Pojawia się w:
- Management and Production Engineering Review
- Dostawca treści:
- Biblioteka Nauki
Artykuł