Implementation of fully automated electronic processes within the accounting system

Ene (Mucuta) Marilena, Ponea Maria Georgiana and Najm Alfred
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Ene (Mucuta) Marilena: Valahia University of Târgoviște, Romania
Ponea Maria Georgiana: Valahia University of Târgoviște, Romania
Najm Alfred: University of Medicine and Pharmacy “Carol Davila†, Romania

Social-Economic Debates, 2022, vol. 11, issue 2, 57-70

Abstract: The technological evolution is strongly visible in all aspects of social and economic life, in the business environment, as well as in the management of patrimonial assets and liabilities, as part of computerization. The operationalization of computer systems at the level of the accounting system aims to create tools for quantifying the evaluation and control processes in order to increase the efficiency of a company, as a result of the decision process. Appling integrated systems at finance& accounting management level has the role of rationalizing the consumption of limited economic resources with the aim of reducing long-term accounting costs, increasing operational efficiency, rapid recovery of investments in the production process, including technological investments, with the intention of CAPEX generated in order to restore the technological infrastructure affected by obsolete equipment and impacted by technical development, adapting the production methods used at the company level to e-business models.

Keywords: computer system, accounting system, computerization, development, evaluation and control process (search for similar items in EconPapers)
JEL-codes: C61 D21 (search for similar items in EconPapers)
Date: 2022
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