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Pieniądze i Więź
|
2008
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vol. 11
|
issue 3(40)
103-112
EN
The globalization changed the approach to the accounting and the finance as well as brought about the changes in the recipients' needs for the information about the financial reports. The ERP systems guarantee the reliability and the comparability of the financial reports in the international range. Since May, 2005 the law of the European Union oblige the stock exchange companies to record the economic events according to International Accounting Standards and apply International Financial Reporting Standards in consolidated financial reports. In the article the adaptation of the ERP system to international standards was presented on the example of the system SAP ERP. There were also described influence of the globalization on the accounting and the financial reporting and the essence of MSR and MSSF. Moreover there were briefly characterised ERP systems and financial reports as the product of the accounting system.
EN
The skill of quick adjusting the organization to the changing environment is necessary to succeed in the present world of the business. The enterprises cannot win competition without modern computer solutions. The ERP systems are the basis of economic success and business deve!opment. The aim of the article is to present ERP characteristics and the market of ERP systems in Poland and worldwide as well as the chosen directions of ERP systems' improvement. In the conditions of the global competition the improvement of ERP systems by introducing functional and technological additions is indispensable. Moreover ERP systems enable users to benefit from various integrated management support systems. The accession of Poland to the European Union increased interest in ERP systems and in directions of their improvement discussed in the article.
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