Accounting Computer Systems as a Part of the Information System in the Textile Company
Economic information becomes the indispensable tool for decision-making in a market economy. The preparation, processing and delivery of the information to the decision-making individuals provides the competitive advantage on the market. Accounting computer systems, which constantly observe, registe...
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Інститут проблем моделювання в енергетиці ім. Г.Є. Пухова НАН України
2008
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| Zitieren: | Accounting Computer Systems as a Part of the Information System in the Textile Company / M. Stepien // Электронное моделирование. — 2008. — Т. 30, № 5. — С. 115-120. — Бібліогр.: 7 назв. — англ. |
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| citation_txt | Accounting Computer Systems as a Part of the Information System in the Textile Company / M. Stepien // Электронное моделирование. — 2008. — Т. 30, № 5. — С. 115-120. — Бібліогр.: 7 назв. — англ. |
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| description | Economic information becomes the indispensable tool for decision-making in a market economy. The preparation, processing and delivery of the information to the decision-making individuals provides the competitive advantage on the market. Accounting computer systems, which constantly observe, register and process the economic operations of the company, may provide the reliable information for the management of the economic unit.
Экономическая информация становится незаменимым инструментом принятия решений в рыночной экономике. Подготовка, обработка и доставка информации специалистам, принимающим решения, обеспечивает конкурентные преимущества на рынке. Бухгалтерская компьютерная система, постоянно наблюдающая, регистрирующая и обрабатывающая экономические операции компании, может обеспечить надежную информацию для менеджмента экономического блока.
Економічна інформація стає незамінним інструментом прийняття рішень у ринковій економіці. Підготовка, обробка та доставка інформації спеціалістам, які приймають рішення, забезпечує конкурентні переваги на ринку. Бухгалтерська комп’ютерна система, що постійно наглядає, реєструє економічні операції компанії, може забезпечити надійно інформацією менеджмент економічного блоку.
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ÓÄÊ 519.21
M. Stepien' ,
PhD Politechnika Czestochowska, Poland
(E-mail: Marcin.Steiec@inpako.pi)
Accounting Computer Systems as a Part
of the Information System in the Textile Company
(Recommended by Prof. A. F. Katkov)
Economic information becomes the indispensable tool for decision-making in a market economy.
The preparation, processing and delivery of the information to the decision-making individuals
provides the competitive advantage on the market. Accounting computer systems, which con-
stantly observe, register and process the economic operations of the company, may provide the
reliable information for the management of the economic unit.
Ýêîíîìè÷åñêàÿ èíôîðìàöèÿ ñòàíîâèòñÿ íåçàìåíèìûì èíñòðóìåíòîì ïðèíÿòèÿ ðåøåíèé
â ðûíî÷íîé ýêîíîìèêå. Ïîäãîòîâêà, îáðàáîòêà è äîñòàâêà èíôîðìàöèè ñïåöèàëèñòàì,
ïðèíèìàþùèì ðåøåíèÿ, îáåñïå÷èâàåò êîíêóðåíòíûå ïðåèìóùåñòâà íà ðûíêå. Áóõãàë-
òåðñêàÿ êîìïüþòåðíàÿ ñèñòåìà, ïîñòîÿííî íàáëþäàþùàÿ, ðåãèñòðèðóþùàÿ è îáðàáàòû-
âàþùàÿ ýêîíîìè÷åñêèå îïåðàöèè êîìïàíèè, ìîæåò îáåñïå÷èòü íàäåæíóþ èíôîðìàöèþ
äëÿ ìåíåäæìåíòà ýêîíîìè÷åñêîãî áëîêà.
K e y w o r d s: computer science for (in) accounting, computer systems in accounting.
In a market economy the dynamic changes in the surroundings of the economic
units are observed. The growing competition triggers new processes in the field
of company management. Running of the company is inseparable with the social
development, settled in the economic and legal manner of functioning. Compa-
nies which manage their resources have to use the modern tools which inform
them about their income and incurred costs [1]. In the accounting development
there are certain tendencies, some of which deserve further discussion, like more
spread and highly detailed gathering and presenting of the data by the accoun-
ting systems.
Information as the inseparable decision-making element. The economic
information (especially about achieved income, incurred costs, owned resources
and the sources of their financing), becomes the indispensable element of the de-
cision-making process. Only the information appropriately prepared, processed,
certain and being up to date, enables one to make the correct decisions [2]. The
exchange of information between the company and the surroundings (environ-
ment) becomes highly significant in the market economy [3].
ISSN 0204–3572. Ýëåêòðîí. ìîäåëèðîâàíèå. 2008. Ò. 30. ¹ 5 115
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More often the company computer systems are expected to deliver all the in-
formation about the company and the way of its functioning. Technology should
become more helpful in the process of company management and therefore
bringing the «positive asset» into the company. This may be achieved by devel-
opment and increasing the effectiveness of economic organization and by reduc-
ing the amount of work necessary to accomplish a certain assignment [4]. The
processing and retrieving information by the accounting systems became a seri-
ous problem in the past few years. The process of creating, processing and ex-
ploiting information allows one to get the competitive advantage on the market.
More complicated and integrated computer systems can satisfy the information
needs of the unit managers. Moreover, in the future they may become the pri-
mary tool used by all employees of a modern company.
In the economics and management literature one can find two possible defini-
tions of the computer systems: a complex approach and partial approach [5]. The
first one defines the computer system as a exclusive part of social, economic or tech-
nical system which realizes «its own» functions or goals. Such an approach exists in
information technology in economy. This is the way the managers and administra-
tors of information systems perceive them. This approach is useful when the certain
social or economic system is essentially the information system.
For the purpose of this article the information system is defined as a set of
the connected information processes [5]. The information systems — just like
any other subsystem of the company — may be characterized in the intentional,
subjective, structural, functional and instrumental aspect. From the intentional
point of view, certain goals are determined for the existence of the subsystem of
the company. Those goals arise from the classification of goals of the whole
company and should contribute to the realization of the company’s mission. The
characteristics of the intentional information system should also include such is-
sues as the motivation of employees to realize the goals, the division of work and
the principles of actions coordination.
From the subjective point of view, certain characteristics of the information
system units are presented. What is also determined are the work posts or the or-
ganization units which are responsible for the realization of the functions of the
company’s information system, and how one should measure the effectiveness
of the realization of those functions by those units.
From the structural point of view, the place in the company’s structure is
characterized. Details are determined related to the hierarchical relations,
entitlements and duties of the subjects which realize the information functions.
The essential element is the organizations of the decision and control systems in
the scope of realization of the information system’s assignments [2].
Computer system as part of the management and information systems.
The management system in a company may be described as a set of actions,
M. Stepien
116 ISSN 0204–3572. Electronic Modeling. 2008. V. 30. ¹ 5
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which cover the full process of managing; planning and decision-making, orga-
nizing, and leadership that are directing people to the company’s resources (hu-
man, financial, material and information) and are used with the intention to
achieve a goal efficiently and effectively [6]. All good management systems are
similar and they must be capable to plan, substantiate, measure, compare, de-
scribe and correct. The definition of the information system varies in the litera-
ture. It is most commonly described as the multi-level structure, which allows
the user of this system to transform the specific incoming information to the de-
sirable output information by means of particular procedures and models [6].
According to Andrzej K. Kozminski the knowledge (from the information sys-
tem, authors note) is the set of information organized in a particular way; it cor-
responds to the intentions of its creators and users [7]. The computer system, be-
ing the element of the information system, from the goals point of view becomes
a computerized system [6]. The financial accounting and register information
processing is based on such systems.
Accounting computer systems. The specificity of the generated informa-
tion by the accounting systems in a company depends on a few factors, the most
important of which is correctly designed, configured and used computer system.
In the majority of textile companies computer systems are being used to keep ac-
counting records, mainly the register books, the ledger, together with analytical
books. One can often come across mixed systems, which use, for the purpose of
keeping records of economic operations, the computer systems available on the
market, for example: register-financial system SYMFONIA, CDN classics,
CDN OPTIMA, or more complex ones like DYNAMIX, which also includes
settlement and calculation in the manual accounting system. The system created
this way do not give opportunities to sculpt the created information in various
sections, often becoming only the extension of the register function of the regis-
ter-financial system, which is delivered by the accounting act.
The analysis system based upon the register-financial system is included in
the SYMFONIA program, which among other functions can determine the li-
quidity index of I, II, III level, index of asset coverage and asset turnover with
the personal capital, the system can determine the profitability of the personal
capital, assets or turnover assets. In the financial- register program the user can
determine the indicators, taken from the balance of profit and loss, useful to eval-
uate the situation regarding wealth and finance. The value of resources of the
textile unit, in the significant way determines the value of indicators specified by
the system, influencing the profitability, liquidity and the wealth and financial
situation of the textile company. The creation of a dynamic database, indispens-
able in the process of company management, becomes very important due to the
usefulness of the data in the process of managing the economic unit.
Accounting Computer Systems as a Part of the Information System in the Textile Company
ISSN 0204–3572. Ýëåêòðîí. ìîäåëèðîâàíèå. 2008. Ò. 30. ¹ 5 117
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In the register systems, created in order to inform the management of a small
company, there are certain simplified solutions due to the frequent lack of the
calculation team (informing about the places of incurred costs) in the used set of
accounts in such companies. In case of a bigger company, there are more compli-
cated ways of registering calculation costs and together with modern technology
the more extended systems give the full picture of the cost incurred on product
production, identifying indirect costs, the board costs and showing detailed
sources of the unit’s income.
This picture is not based on the modern approach to production costs (in-
cluded in the accounting act in 2002), however, it is accepted in the bigger textile
companies, that the generation of the values crucial for decision-making regard-
ing the warehouse management, production process and the ready-product stor-
age issues, is possible in the computer systems used by the textile companies.
The above data, indispensable for the proper functioning of the management
information system, are often considered as useless by most companies. The ac-
counting information systems are more developed due to certain modules coop-
erating with the financial-bookkeeping systems. They are, for example: ware-
house systems, payroll, sales handling or employees, and the modules providing
the analysis of the gathered data in the bookkeeping system, cooperating for in-
stance with such programs as: SMFONIA or CDN classics. The configuration,
computational or accounting possibilities are complicated enough to satisfy the
needs of managers regarding generation of the information indispensable for
managing the company. In the more complicated systems (CDN OPTIMA or
DYNAMIX), it is possible to supplement the databases with the computational
functions (spreadsheet), thus creating the base to construct any configurations
and combinations which boost the process of generating information in the
textile company.
Given the fact that the prices of the accounting computer programs are quite
affordable, in the scale of the whole economy, hardly any unit keeps the manual
records of the economic operations. The companies which functioned on the
market for a long time use the common data processing computer systems to-
gether with the elements of the accounting kept manually in the past period. The
reason for such an approach to bookkeeping is mainly the habit of the accoun-
tants to the old schemes of bookkeeping. The introduced computer system is
somehow «laid upon» the functioning accounting and it is not strong enough to
change common habits. The properties of a certain data processing system are
the outcome of its configuration in connection with the professionalism of the
accountants and IT specialists. The price of the system is often the indicator of its
configuration possibilities, which together with the clearly specified needs of the
management and accountants concerning the way of the system configuration,
M. Stepien
118 ISSN 0204–3572. Electronic Modeling. 2008. V. 30. ¹ 5
'�
gives the highly advanced solution regarding technology and substantiality of
the techniques applied in the accounting system.
One of the advanced technological possibilities of the computer systems is
the analytical development of the generated information. In the first computer
systems the unit could use the one-step level of detailed synthetic notation;
synthesis; 201 — account with deliverers
analysis; 201– x1
201 – x2
201 – xn
The system based on the one-step analytical level allows one to distinguish
legal records correctly form the point of view of the accounting law, signifi-
cantly limiting the possibilities of the computer accounting information system.
This is how the computer system CDN Classics is build.
The more modern solutions allow one to detail the analytic notation, also
from the viewpoint of managing the economic unit account;
synthesis; 201 — account with deliverers
I degree analysis; 201 – 1 account with connected deliverers
II degree analysis; 201–1–1 account with other deliverers before 12 months
III degree analysis; 201–1–1–x1 contracting party
201–1–1–x2 contracting party
201–1–1–xn contracting party
II degree analysis 201–1–2 account with other deliverers over 12 months
III degree analysis; 201–1–2–x1 contracting party
201–1–2–x2 contracting party
201–1–2–xn contracting party
I degree analysis; 201 — 2 account with other deliverers
II degree analysis; 201–2–1 account with other deliverers before 12 months
III degree analysis; 201–2–1–x1 contracting party
201–2–1–x2 contracting party
201–2–1–xn contracting party
II degree analysis; 201–2–2 account with other deliverers over 12 months
III degree analysis; 201–2–2–x1 contracting party
201–2–2–x2 contracting party
201–2–2–xn contracting party
The system developed in this way allows one to distinguish the analytical
information indispensable in the effective knowledge of the basics of performed
economic operations, and therefore to know better about the managed unit. The
discussed function of extending the account is included in the SYMFONIA
system.
Accounting Computer Systems as a Part of the Information System in the Textile Company
ISSN 0204–3572. Ýëåêòðîí. ìîäåëèðîâàíèå. 2008. Ò. 30. ¹ 5 119
The systems integrated with managing the company, include the analysis al-
lowing not only the detailed analytical notation, but also giving the possibility to
freely compile the constructed analytical notations.
201– 01– 01– 01– 001
201– 01
201– 01– 01
201– 01– 01– 01
201– 01– 01– 01– 001
This system allows one to compile easily the analysis on the first, second,
third or forth level. It gives the possibility to distinguish certain data on particu-
lar levels of the record, what enables to configure the gathered data. Therefore, it
is possible to configure data needed for managing the unit and not for records or
constructing the report. Such possibilities are provided by the managing system
as: CDN OPTIMA or DYNAMIX.
Summary. Survival, development of the company is one of the basic goals
for the economic unit managers. Extremely helpful in that matter is the modernly
organize (computer) systems of gathering, drawing up, updating, reconstructing
and processing data and delivering them to the unit’s management in order to ef-
fectively manage own resources. The accounting computer system is an inte-
grated part, internally solid base that may, to a great extend, help to boost the
functioning of the information system of the company, throughout the correct
selection, construction, programming, qualifying and using the data generated
by the computerized accounting system.
Åêîíîì³÷íà ³íôîðìàö³ÿ ñòຠíåçàì³ííèì ³íñòðóìåíòîì ïðèéíÿòòÿ ð³øåíü ó ðèíêîâ³é
åêîíîì³ö³. ϳäãîòîâêà, îáðîáêà òà äîñòàâêà ³íôîðìàö³¿ ñïåö³àë³ñòàì, ÿê³ ïðèéìàþòü ð³øåí-
íÿ, çàáåçïå÷óº êîíêóðåíòí³ ïåðåâàãè íà ðèíêó. Áóõãàëòåðñüêà êîìï’þòåðíà ñèñòåìà, ùî
ïîñò³éíî íàãëÿäàº, ðåºñòðóº åêîíîì³÷í³ îïåðàö³¿ êîìïàí³¿, ìîæå çàáåçïå÷èòè íàä³éíî
³íôîðìàö³ºþ ìåíåäæìåíò åêîíîì³÷íîãî áëîêó.
1. Micherda B, Szulc M. The balance and account law in modern bookkeeping // Problems
concerning bookkeeping. — 2004. —¹ 3. — P. 3—4.
2. Koziol L., Janik P. Economic information system in a company// Academic Journals of The
Economic Academyin Krakow—Krakow, 2005. — 89 p.
3. Nowicki A. Computer science for economists — Wroclaw : Academic Publications PWN —
1998. — P. 32.
4. Pioch J. Computer systems in company management // Economic and company organiza-
tion. — 2000. — ¹. 4. — P. 45.
5. Olesinski J. Economics of information. — Warsaw: PWE. 2003.— P. 136—137.
6. Kisielnicki J., Sroka H. Information systems for business. — Placet. Warsaw, 2005. — P. 17.
7. Kozminski A. K. Knowledge management as a condition of a company’s competitiveness//
Seventh Convention of Polish Economists: The Convention of the Economists Association. —
2001. — ¹ 1. — Ð. 3.
Ïîñòóïèëà 30.03.07
M. Stepien
120 ISSN 0204–3572. Electronic Modeling. 2008. V. 30. ¹ 5
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|
| id | nasplib_isofts_kiev_ua-123456789-101600 |
| institution | Digital Library of Periodicals of National Academy of Sciences of Ukraine |
| issn | 0204-3572 |
| language | English |
| last_indexed | 2025-12-07T13:23:25Z |
| publishDate | 2008 |
| publisher | Інститут проблем моделювання в енергетиці ім. Г.Є. Пухова НАН України |
| record_format | dspace |
| spelling | Stepien, M. 2016-06-05T14:07:42Z 2016-06-05T14:07:42Z 2008 Accounting Computer Systems as a Part of the Information System in the Textile Company / M. Stepien // Электронное моделирование. — 2008. — Т. 30, № 5. — С. 115-120. — Бібліогр.: 7 назв. — англ. 0204-3572 https://nasplib.isofts.kiev.ua/handle/123456789/101600 519.21 Economic information becomes the indispensable tool for decision-making in a market economy. The preparation, processing and delivery of the information to the decision-making individuals provides the competitive advantage on the market. Accounting computer systems, which constantly observe, register and process the economic operations of the company, may provide the reliable information for the management of the economic unit. Экономическая информация становится незаменимым инструментом принятия решений в рыночной экономике. Подготовка, обработка и доставка информации специалистам, принимающим решения, обеспечивает конкурентные преимущества на рынке. Бухгалтерская компьютерная система, постоянно наблюдающая, регистрирующая и обрабатывающая экономические операции компании, может обеспечить надежную информацию для менеджмента экономического блока. Економічна інформація стає незамінним інструментом прийняття рішень у ринковій економіці. Підготовка, обробка та доставка інформації спеціалістам, які приймають рішення, забезпечує конкурентні переваги на ринку. Бухгалтерська комп’ютерна система, що постійно наглядає, реєструє економічні операції компанії, може забезпечити надійно інформацією менеджмент економічного блоку. en Інститут проблем моделювання в енергетиці ім. Г.Є. Пухова НАН України Электронное моделирование Краткие сообщения Accounting Computer Systems as a Part of the Information System in the Textile Company Article published earlier |
| spellingShingle | Accounting Computer Systems as a Part of the Information System in the Textile Company Stepien, M. Краткие сообщения |
| title | Accounting Computer Systems as a Part of the Information System in the Textile Company |
| title_full | Accounting Computer Systems as a Part of the Information System in the Textile Company |
| title_fullStr | Accounting Computer Systems as a Part of the Information System in the Textile Company |
| title_full_unstemmed | Accounting Computer Systems as a Part of the Information System in the Textile Company |
| title_short | Accounting Computer Systems as a Part of the Information System in the Textile Company |
| title_sort | accounting computer systems as a part of the information system in the textile company |
| topic | Краткие сообщения |
| topic_facet | Краткие сообщения |
| url | https://nasplib.isofts.kiev.ua/handle/123456789/101600 |
| work_keys_str_mv | AT stepienm accountingcomputersystemsasapartoftheinformationsysteminthetextilecompany |