The EPC II theory. Accounting in enterprise business process control systems

• Autorzy: Zaborowski M.
• Języki publikacji: EN

Abstrakty

EN

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.

Słowa kluczowe

EN

integrated management systems; reference models; relational databases; EPC II theory

PL

zintegrowany system zarządzania; model referencyjny; relacyjna baza danych; EPC II; teoria

• Wydawca: Production Engineering Committee of the Polish Academy of Sciences ; Polish Association for Production Management
• Czasopismo: Management and Production Engineering Review
• Rocznik: 2012
• Tom: Vol. 3, No. 1
• Strony: 71--91
• Opis fizyczny: Bibliogr. 22 poz., tab.

Twórcy

autor

Zaborowski M.

• Academy of Business in Dąbrowa Górnicza, Cieplaka 1C, 41-300 Dąbrowa Górnicza, Poland, phone: [phone],

Bibliografia

• [1] Zaborowski M., The EPC theory. Basic Notions of Enterprise Process Control, Management and Production Engineering Review, 1, 3, 75-96, September 2010. http://www.review.univtech.eu/images/archiwum/nr3/8-zaborowski.pdf
• [2] Zaborowski M., The EPC theory. Couplings between Transitions in Enterprise Process Control Systems, Management and Production Engineering Review, 1, 4, 77-92, December 2010. http://www.review.univtech.eu/images/archiwum/nr4/9-zaborowski.pdf
• [3] Zaborowski M., The EPC II theory. The Structure of Business Process Control Systems, Management and Production Engineering Review, 2, 1, 61-77, March 2011. http://www.review.univtech.eu/images/archiwum/2011/nr1/9-zaborowski.pdf
• [4] Zaborowski M., The EPC II theory. Data Structure in Enterprise Process Control Systems, Management and Production Engineering Review, 2, 2, 53-70, June 2011. http://www.review.univtech.eu/images/archiwum/2011/nr2/7-zaborowski.pdf
• [5] Zaborowski M., The EPC II theory. Review of Basic Concepts, Obtained Results and Problems to Discuss, Management and Production Engineering Review, 2, 4, 66-89, December 2011. http://www.review.univtech.eu/images/archiwum/2011/nr4/7-zaborowski.pdf
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