CROSS-COMPANY DATA FLOWS WITH ERP SYSTEM

The Article presents the selected aspects of modelling data flows in a manufacturing enterprise with the use of an enterprise resource planning system (ERP). The Article is focused on value flows within sales, purchases, production, financial accounting and managerial accounting. The analysis of flows has been performed, within the planned and actual cost accounting system. An exemplary procedure of the production cost settlement in the scope of cost centers and cost objects was described. Special attention has been paid to the modes and possibilities of general cost settlement to cost objects with the use of an ERP system. The possibilities of acquiring data conditioned by the adopted model of data flows have been compared. The results allow for a definition of general principles of modelling value flows in the considered class of enterprises.