A C T A U N I V E R S I T A T I S L O D Z I E N S I S
F O L IA O EC O N O M IC A 173, 2004
Česlovas Chrislauskas*, Bronius Martinkus**
INFORMATION SYSTEM FOR ACCOUNTING
Abstract. It can be seen from the analysis th a t the products o f com puterised records prevail over other ones in Lithuania. Local program m es match the requirem ents o f the country better and they are cheapcr.
The analysis o f Lithuanian accounting program m es has shown th a t they m atch the consum ers' requirem ents 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 o f enterprises. T he financial situation o f an enterprise m ust be modelled according to the requirem ents o f a consum er and not after the end o f a financial year.
M odern systems o f business m anaging offer lots of different possibilities. B ut statistics show th a t m ost enterprises use only 30-40% o f th e capacity o f program m es. Smaller enterprises use local program m es, and only larger enterprises use the decisions o f business governing. Such tendencies must prevail in future too. Even now successful com panies adopt systems, th at offer larger possibilities of business.
Com puterization of records in the agricultural companies is at the initial stage, and the reason o f this are high prices o f com puters and software.
A system o f industrial coordination which associates industrial activities and analysis, strategic planning and optim ization, and helps enterprises to take strategic decisions increasing the profit o f enterprises, is being proposed.
1. Introduction
Relevance of this work. In the period of developing m arket economies the level o f com puterization has grown in Lithuania. While Lithuanian enterprises are thrusting themselves forward into the foreign m arkets, the requirem ents for the companies to accept the m ain international quality
* K aunas University o f Technology, Economics and M anagem ent Faculty, Accounting D epartm ent; ceslovas.christauskas@ evf.ktu.lt
** K aunas University o f Technology, Economics and M anagem ent Faculty, A ccounting D epartm ent; bronius.m artinkus@ vf.ktu.lt
standards are being raised. The production standardization is impossible w ithout com puterization. This kind o f situation attracted lots o f software companies, that have a wide m arket in Lithuania. The Lithuanian m arket consists of national and foreign software. The quality and fullness of program mes has a great influence on precise records m aintaining. M ost often such companies have created their own program m es, but they do not always administer records precisely or present detailed inform ation, which corresponds to the requirem ents of records and constantly changing laws.
As a rule, small and average enterprises in Lithuania are young and constantly changing their sphere o f activities depending on fluctuations of the m arket. Trade and services are developing m ost dynamically. Even a small enterprise with limited resources m ust adm inister records and organize financial m anagement propely, so the dem and for implem entation o f the program mes of com puter records is still growing. The requirem ents for information managing and application of modern information technologies have also increased.
The system o f m anagem ent inform ation records does not exist in isolation. It is connected with other information systems: personnel selection, production planning, m arketing, quality control and other systems. These systems act through people and influence them due to the inform ation they present. Each inform ation system has its specific goals, its significance and place in the enterprise. The goal of inform ation records is to satisfy inform ation needs of people in order to guarantee organizational control and to get the effect.
Problem. The conditions o f m arket economy require application o f the achievements of science and the progressive technologies of inform ation and quick solution o f the inform ation equipm ent problem.
The aim of investigation is to analyse the conditions and problems of the inform ation record supply o f enterprises; to reveal the possibilities for application of m odern inform ation technologies in order to enhance the effectiveness o f enterprise; to propose the m eans for the enhancem ent of im plem entation o f inform ation systems; to investigate the technology of the establishment and m anagem ent o f the inform ation system of firms analysing the opportunity of the application of the inform ation system in management.
In order to reach the object o f this work theoretical investigation based on analysis and synthesis o f systemic scientific information is being carried out.
The object of investigation is to analyse what are the possibilities of using computerized records system during the last decade, and the future perspectives connected with integration into the E uropean U nion (EU); to present the im portance o f the creation o f computerised records and their usefulness for m anagement.
The tasks of the investigation are to analyse the requirements o f enterprises for inform ation and to reveal the ways o f application m odern technologies in order to increase the effectiveness; to estimate the com pany possibilities for the inform ation technologies application which su p p o rt co m pany’s decisions.
The methodology o f investigation. Investigation was carried out using the systemic analysis and synthesis m ethods and sum m ing-up of scientific references.
2. The relation of the programmes of computerised records with the requirements of consumers
One o f the m ain ways to equip m anaging and control personnel with inform ation is integrated adm inistration of records and other kinds of economic inform ation, and its presentation to consumers. The integration of special records (engineering - technical, personnel, operational - industrial) with the financial and costs data is especially im portant. Such integration of separate kinds o f records enables calculation o f complex indices that comprehensively characterise the m anagem ent object.
Digital technologies guarantee the increasingly cheaper and m ore ordinary process o f inform ation receiving, processing, storage and transferring. High flow o f receiving inform ation creates large opportunities o f its usage in creating products and providing services. A large am ount o f models of financial analysis has been in use, and with new technologies coming into being they are becoming better and better. But they are not integrated into the inform ation system suitably.
It is im portant to have an inform ation system which can help in accepting the effective strategic and operative decisions according to the state o f company and its outer conditions. The inform ation system that presents necessary information for the decision m aking consists of knowledge, models and dialogue m anaging means. Lithuanian enterprises and other industrial subjects are still hardly implementing the inform ation systems of decision support due to their large expenses of planning and the prim ary difficulties of preparations.
Presently we observe the increasing interest in the sphere of inform ation systems. The system engineers are improving the developm ent of instant database and the ways o f Internet application. The organizations o f various kinds are reforming their business into the electronic form , and for this reason the whole structure o f organization m ust be changed. Leaders have
appeared in m any spheres o f activity (book trading, brokers, publishing industry, com m unication com puters trading), which did not exist a few years ago. The key to their development is the usage o f inform ation systems and the Internet, at the same time increasing productiveness and widening m arkets.
At present the inform ation system has become the concurrent p art of organisation. The main problem is the establishment of its real requirem ents (needs) and the integration o f these requirements into the general information system. The m ain function of inform ation system is to present all the necessary inform ation for the m anagers, which allows effective decision - making. As often as not the system o f inform ation is the m ain instrum ent of an organization in creating a product, whereas at present in various spheres of activity the inform ation itself is being used as a product (commodity).
The analysis has shown that managers and their subordinates do not want to be the experts o f inform ation technologies. Actually they seek the flexible ways of systematizing the knowledge o f business in such a way th at they would be able to inter grate it them into an inform ation system.
It is very im portan t for the m odern organisation to analyse and systemise the inform ation. The organization is influenced by the changing conditions o f an environm ent, and only after understanding tendencies of present changes and their reasons and based on the experience o f your and other organizations it is possible to forecast the perspectives of this organization and to create the rational strategy of its activities m ore easily, to avoid certain m istakes and to eliminate the reasons o f failures.
Outages and advisers’ visits put the organization to great expense, and it is im portant to lessen the possibilities o f fluster as m uch as possible. The resistance to fluster is determinated by engineering data. The programmes th at are based on the potent m anaging systems o f d atab ase (DBM S - database management system), - “Oracle” , “Sybase” , “Informix”, “Microsoft SQ L” - are m ore trustw orthy than those that have their own systems of database managing. The program mes with their own database system are not always regularized with m odern technologies.
The practice has shown that databases can change the use of m odern inform ation technologies.
Information cumulated inside o f the company m ust be evaluated objective ly. We cannot make precise decisions without objectively and properly evalua ted inform ation. The financial analysis is one o f the m ost suitable ways to evaluate inform ation, establish present conditions, and adopt the optim al decisions of m anagem ent and the future prospects. Financial analysis is the most important element of the managing system. If there is no such element or it is unqualified, the wholeness o f the managing system is being transgressed. It
is im portant for m odern business. The information that financial analysis gives helps to check if the past decisions arc accurate and helps to reason present and future decisions of management. The present economic situation is being checked by the method of retrospective analysis, and the meaning and urgency of management decisions are being checked with the help of perspective analysis.
The decisions o f m anagem ent, their validity, possibilities to put into practice and consequences depend on the inform ation, based on which decisions are made. Therefore, the im portant role in m anagem ent falls on a business information system, the base of which consists of record data that characterise the factual situation o f activities. We start creating the information system o f any object from the complex o f record tasks. Creating a new or reorganising the working inform ation system it is very im portant to analyse and evaluate available opportunities and m eans in order to choose the m ost rational version. It is very im portant work from the standpoint of the implementing o f computerised record system taking into consideration that the supply o f software (the packets o f conciliatory record program m es) develops very quickly in Lithuania. Alongside the m ore or less popular local production (Stekas, Labbis, Revile, Debetas, etc.) m ore packets o f foreign production are being used (Hansa, PC Kaufmann, Navisios, Skala, etc.). A t the same time the necessity to investigate all possible alternatives and to prepare decisions arises. One of the main problems o f the whole information system o f m anagement is to establish such criteria and to organize the m echanism of evaluation.
The whole inform ation system m ust m atch the strategic aims of business. Only then can we speak about the creation, im plem entation, m odification and development o f such systems. Nevertheless, the order o f criteria can differ in different objects of m anagem ent. The situation o f L ithuania is different from the world standards. The consum ers’ preparation is not very high, and it creates difficulties in working with foreign program mes. Besides, the translation o f foreign packages into Lithuanian language is poor.
One o f the m ain factors that bode well is the ability to m anage effectively the flow o f inform ation. M anagers often face the necessity to evaluate large am ounts o f inform ation flows that are changing all the time and th at is why they are seeking to receive this information already processed and systematic. The development o f m odern inform ation technologies allows m anagem ent of the information usefully and effectively in the computerized way. This process is being carried out by creating systems th at correspond to the logic of organization activity. The inform ation system o f an organization is not only the tool to gather, store and process the information, but it is also the source of profit.
The m ain purpose o f financial analysis is to give inform ation for the m aking effective m anaging decisions, to use optim ally the resources of that organization by carrying out the objective of its owners.
Lithuanian enterprises buy computerised program m es of inform ation increasingly; nevertheless, they rarely im plant the subsystems of m arket investigation and planning. Organizations cannot im plant new technologies o f inform ation and comm unication because o f the poor financial resources.
The analysis shows that the jum p of computer techniques and information technologies has brought the gap between the possibilities o f usage and m ethods of usage. Inconsistence during com puterization o f a com pany can lead to vast and unnecessary.
After investigating the usage o f the inform ation system o f records in agricultural enterprises we can state that the needs for the implem entation of modern information technologies have grown. The computerization of records in farms is necessary in order to meet not only their needs but also inform a tion needs for other purposes: fee-paying, insurance, com pensations, VAT declarations and the planning of EU structural funds. Because accounting regulations approved by Lithuanian Governm ent are being applied from the 2000, the government empowered farmers to m anage the accounting o f their farms, if they want to get national or other investment support.
The requirem ents are obvious in large farms and enterprises, and they grow increasingly. Universal packages o f software that are presented take into account the particularities of agriculture and do not present full d ata for the effective m anagem ent o f agricultural production. The level o f com puterization in Lithuanian agricultural companies is far away from developed European countries. The worst situation is in the farm s. The computerised program mes are created to meet the requirem ents of larger farms and enterprises, so the small ones are disaffected. The other reason is the high price of program mes and software.
The com puterization o f records at the present economic level is in the initial stage because of high prices of com puters and software. Besides farmers have too little knowledge and experience, only a low proportion of farmers use services of consulting firms.
Any information system must be improved and amplified according to the requirements o f consumers. Business knowledge m ust be systematized in such a way as to integrate them into the inform ation system. The principles of integration can change the comprehension between consumers and producess.
Accounting inform ation is the main kind o f economic inform ation, which has a great influence on the economic decision o f its users, their behaviour and possibility o f action in the m arket.
The performed investigation of Lithuanian and foreign computerised program mes and the analysis o f data show th at Lithuanian enterprises have a good setting to the development of the business of information technologies.
Implementation o f optimization system widens the flexibility o f com pany’s activity, enhances reliability of decision m aking, because they become less dependent on the person that makes that decision.
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Česlovas Christauskas, Bronius Martinkus
SYSTEM IN FORM A CYJN Y RA CH UN K O W O ŚCI (Streszczenie)
N a podstawie przeprowadzonej analizy m ożna stwierdzić, że w większości litewskich przedsiębiorstw stosuje się skomputeryzowane systemy ewidencji księgowej. Lokalnie opracowane program y w większym stopniu odpow iadają specyfice krajowej przedsiębiorczości, a poza tym są tańsze.
Analiza litewskich program ów finansowo-księgowych pokazuje, że są one dostosow ane do wymagań odbiorców związanych z kom puteryzacją ewidencji oraz do uzyskiwania sprawozdań, nktóre należy przedstawić instytucjom. Tym niemniej, analiza statystyczna dla celów zarządzania działalnością przedsiębiorstwa jest niekom pletna. Sytuację finansową przedsiębiorstwa prezentuje się w sposób zgodny z wymaganiami użytkow nika, a nie po zakończeniu roku finansowego.
Poziom kom puteryzacji księgowości w przedsiębiorstw ach rolniczych jest dość niski. Z danych statystycznych w ynika, że większość przedsiębiorstw w ykorzystuje możliwości program ów zaledwie w 30-40% . Mniejsze przedsiębiorstwa stosują własne systemy, a tylko większe wykorzystują systemy wspomagające decyzji. Istnienie takich tendencji przewiduje się
takže w przyszłoś«. Skom puteryzow ane program y są tw orzone z myślą o dużych przedsię biorstw ach, więc nie są przydatne w przypadku mniejszych jednostek. D odatkow a barierą są wysokie ceny takiego oprogram ow ania.
W artykule zaproponow ano system koordynowania działalności gospodarczej, uwzględniający analizę, planow anie strategiczne i optym alizację działalności, m ającą na celu ułatwienie podejm owania strategicznych decyzji, których efektem będzie zwiększenie zysku przedsiębiorstw.
Česlovas Christauskas, Bronius Martinkus
IN FO R M A C IN ES SIST E M O S A PSK A ITO JA (Santrauka)
Lietuvoje netgi maźa (moné, turinti ribotas léšas, privalo tvarkyti apskaitą ir tinkam ai organizuoti finansini valdymą, todéi didéja poreikis diegti kom piuterines apskaitos program as.
Siekdam os palengvinti ir paspartinti apskaitos inform acijos tvarkym ą, im onés diegia iyairias apskaitos inform acijos tvarkym o technologijos. lśau g o poreikiai ir inform acijos tvarkym ui, m odem iy informaciniy technologijy diegimui.
Iš athktos analizés matosi kad Lietuvoje vyrauja vietiniai kompiuterizuotos apskaitos produk- tai. Nes vietinés program os labiau atitinka šalieš istatymy reikalavimu ir yra gerokai pigesnés.
Lietuvišky buhalterinés apskaitos program y analizé parodé, kad jos atitinka vartotoji) poreikius kom piuterizuoti apskaita ir gauti ataskaitas reikalingas valstybinéms institucijoms. T a ä a u vien statistinés analizés nepakanka ýnoniy ukinei veiklai valdyti. Reikia m odeliuoti imonés finansinę situaciją kad gauti išsamias ataskaitas apie pinigu srautus, prekiy judéjim us, realizaciją, kita informaciją, kúri turí büti pateikta pageidaujant vartotojui, o ne metams pasibaigus. Šia kryptimi toliau dirba program uotojai.
Šiuolaikinés verslo valdymo sistemos siülo aibę galimybiy. Tačiau statistika rodo, kad daugum a ýnoniy panaudoja tik 30-40% idiegty program y galingumo. Vietines program as d augiau taiko mažesnés im onés, о verslo valdym o sprendim us, n audoja stam besnés bei vidutinio dydžio imonés. Tokios tendeneijos tikimasi ir ateityje. Jau d ab ar sékmingai besip- létojančios imonés pereina prie sistemy, kurios teikia didesnes verslo sprendim y galimybes.
Žemés ükio jmonese apskaitos kompiuterizavimas prie esamo ekonomini lygio yra pradineje stadijoje, nes j i nulem ia didelés kom piuteriu ir program inés irangos kainos.
Siülomos imonés gamybos šaky derinim o sistema, turinti jungianti gamybinés veiklos analizę, strategini planavim ą ir optimizavimą, padeda imonéms priim ti strateginius sprendimus, didinančius imonés pełną.
