At the beginning of the formation of the system meeting the
demands for the accounting and financial regulations and the
management’s expectations were essential Expectations
appearing later included increasing efficiency, making the most
of capacity, optimizing the supply processes, reducing the
expenses, and the ability for planning. At that time the
commercial and logistic areas were the primary areas of interest.
Nowadays the main aspects are reducing risks, creating and
keeping stability, and obtaining reliable data for the decisions of
the management.