Information System for Accounting

• Autorzy: Česlovas Christauskas
• Języki publikacji: EN

Abstrakty

EN

It can be seen from the analysis that the products of computerised records prevail over other ones in Lithuania. Local programmers match the requirements of the country better and they are cheaper. The analysis of Lithuanian accounting programmers has shown that they match the consumers' requirements for computerised records and to get the accounts, which are necessary to present for state institutions. Nevertheless, statistical analysis is not sufficient to govern the activities of enterprises. The financial situation of an enterprise must be modeled according to the requirements of a consumer and not after the end of a financial year. Modern systems of business managing offer lots of different possibilities. But statistics show that most enterprises use only 30-40% of the capacity of programmers. Smaller enterprises use local programmers, and only larger enterprises use the decisions of business governing. Such tendencies must prevail in future too. Even now successful companies adopt systems, that offer larger possibilities of business. Computerization of records in the agricultural companies is at the initial stage, and the reason of this are high prices of computers and software. A system of industrial coordination which associates industrial activities and analysis, strategies planning and optimization, and helps enterprises to take strategies decisions increasing the profit of enterprises, is being proposed. (original abstract)

W artykule zaproponowano system koordynowania działalności gospodarczej, uwzględniający analizę, planowanie strategiczne i optymalizację działalności, mającą na celu ułatwienie podejmowania strategicznych decyzji, których efektem będzie zwiększenie zysku przedsiębiorstw. (skróc. oryg. streszcz.)

Słowa kluczowe

EN

Accounting; Information system of enterprises; Computerization of accounting

PL

Rachunkowość; System informacyjny przedsiębiorstwa; Komputeryzacja rachunkowości

• Czasopismo: Acta Universitatis Lodziensis. Folia Oeconomica
• Rocznik: 2004
• Tom: 173 Accounting Change in the Period of Economic Transformation in Poland and Lithuania : 1st Polish-Lithuanian Seminar
• Strony: 15--22

Twórcy

autor

Česlovas Christauskas

Bibliografia

• Brazaitis Z., Brazaitiene T. (1998). Informacinės sistemos: integravimosi problemos. Ekonomika ir vadyba - 1998. Tarptautinės konferencijos pranešimou medžiaga, Kauno technologijos universitetas, Kaunas.
• O'Brien J. A. (1990), Management Information Systems. Homewood, IL 60430, Boston, Ma: 02116.
• Christauskas Č. (2000), Informatyczne systemy rachunkowości na Litwie, "Zeszyty Teoretyczne Rady Naukowej. Stowarzyszenie Księgowych w Polsce", 56, 57-63.
• Christauskas Č. (2000), The Problems of Computerized Economical Information Employmen in Agriculture Enterprices, Rural Development Within the Process of Integration into the European Union, Jelgava, 217-221.
• Christauskas Č. (2000), The Computerized Modeling of Company's Financial Situations, Integration 18. Problems of the Baltic Region Countries on Their way to the European Union, Rezekne, 48-53.
• Stungurienė S., Christauskas Č. (2001), The Usage of Computer Based Accounting Systems in Universities. International Conference "Transformation of economic and social relations: processes, tendencies and results". School of Business Administration, Turiba, Riga, 386-389.
• Christauskas Č. (1999), Problems of Using Computerized Accounting Information. - Accounting Perspectives on the Threshold of the 21st Century (Proceedings of the Conference), Tartu University, Tartu, 33-39.
• Christauskas Č. (1999), Introduction of Project of Computerized Accounting into Enterprise. Ekonomika ir vadyba - 1999. International Scientific Conference, Technologija, Kaunas, 43-44.
• Motuzienė S., Christauskas Č. (2001), The Systems of Marketmaking and Information. Ekonomika ir vadyba - 2001. Tarptautinės konferencijos pranešimy medžiaga. Apskaitos pokyčiai Europos organizacijose, Technologija, Kaunas, 180-184.