Munich Personal RePEc Archive

Enterprise Resources Planning Systems – accountancy support. Dematerialization of the documents

Mehedintu, Anca and Pirvu, Cerasela (2009): Enterprise Resources Planning Systems – accountancy support. Dematerialization of the documents.

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Abstract

The globalization and of very fast changes realised in the field of technology of information and communications, the dematerialization of documents represents an objective attended in designing enterprise integrated informatics systems. In this sense, documents that are specific to the financially – accountable activities need on one side a legal frame adequate for dematerialization, on the other side enterprise integrated software solutions capable of making possible the processing of operational transactions based on processing justifying documents, as well as reporting economic indicators. This paper proposes to present the most important aspects characterising enterprise integrated solutions of Enterprise Resources Planning – ERP, advantages offered by these solutions and to underline the increase of the efficiency of the financial – accountancy activities, as part of the organizations using these software platforms. However, the paper emphasis the process of dematerialization of the documents, on its importance in the present context and proposes some alternatives of shaping this process. At the end of the paper, it is presented the tendency of the system of ERP type to ensure the management of the operations/ registrations through electronic means, but also their communication/ transmission between business partners or between emitters and receivers involved in the electronic exchange of documents.

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