CONCLUSION
In recent ERP systems accounting – from the book-keeping
items to the instruments for reporting, controlling and outputmanagement
– is an highlighted area. ERP software should
ensure a connected application for management and reporting,
among which the elements (ledger, different analytics)
supporting the accounting information system have special
significance. These applications provide the necessary
transparency and the access to the financial and accounting data
for the employees concerned.
The book-keeping programmes mainly help the bookkeepers’
and financial managers’ work. Though their work has a
crucial importance for the enterprise, it is limited to preparing
tax returns and reports on the budget and finances.
Unfortunately it occurs in practice that the managers of the
enterprise sign quarterly or yearly reports which are not
transparent and representative, i.e. they are not understandable
for them. The standardized statements are not made for top
managers, rather for the operative leaders. By using ERP
systems it is possible for those in the top management to view
the financial and accounting indices and to understand their
meaning, as it is possible to follow the indices and data to the
lowest level.