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EN
The studies described in this article were carried out in "Sira" .Knitwear Enterprise in Sieradż. Their aim was to: - get acquainted with the information system connected wi'th flow of materials in the production proces, and - determine characteristics of the system of materials accounting in the so-called basic production. This was to provide a basis for formulation of conclusions aiming at improvement of materials records circulation and of materials accounting system. The authors present in the article the circulation of materials records in a graphic and descriptive form. They have moreover analyzed contents of the documents used in this sphere and described a method allowing to perform materials accounting of production. The conclusions of long-term nature concern: - accuracy of the adopted system of materials accounting, - role of Department Offices in the system of information flow, - necessity of changes in construction and application of m a - terials records. The conclusions of current character concern: - shifting of Jobs to production departments, - introduction of work-team premiums as a motivation for better utilization of raw materials, - more precise accountability of particular departments for consumed materials, - uniform accounting systems in production for domestic market and for export.
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