将选定的会计流程自动化的成本效益

Leszek Borowiec
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引用次数: 0

摘要

目的:本研究的目的是在会计过程中呈现自动化和机器人化方向的变化,并在选定的示例中分析实施这些改进的财务成本和收益。方法/方法:本文回顾了主要咨询公司就该主题发表的文献和报告。为了验证现有的材料,采用了分析和合成的方法。在实证部分,文章是基于三个例子提出了机器人在会计流程中使用的一个公司在波兰经营准备。发现:会计流程的自动化和实施机器人化使得降低会计功能的成本成为可能,同时增加了会计/会计流程的控制和质量。节约成本的潜力主要取决于自动化过程的类型、复杂性(当前的劳动力消耗)以及当前为支持这些过程而产生的劳动力成本。基于经验材料,我们分析了使用RPA技术的机器人执行的任务范围,以及对三个选定流程的成本和收益的评估,并根据我们掌握的在波兰市场上运营的实体的实际数据。原创性/价值:本文涉及现代会计实践中当前和相对鲜为人知的领域。这是最早的研究之一,涉及会计自动化问题以及在企业中实施的选定流程的成本效益分析。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
The cost-benefit of robotizing selected accounting processes
Purpose: The aim of the study is to present changes in the direction of automation and robotization in accounting processes and to analyze the financial costs and benefits of implementing these improvements on selected examples. Methodology/approach: The article reviews the literature and reports published by major consulting companies on the subject. In order to verify the available materials, the methods of analysis and synthesis were used. In the empirical part, the article was prepared based on three examples presenting the use of robots in the accounting pro-cesses carried out by a company operating in Poland. Findings: The automation of accounting processes and implementing robotization make it possible to reduce the costs of accounting functioning while increasing the con-trol and quality of accounting/accounting processes. The potential for cost savings de-pends, in particular, on the type of automated process, its complexity (current labor consumption), and the labour costs currently incurred to support these processes. Based on empirical materials, the scope of tasks performed by robots using RPA technology was analyzed, together with an assessment of the costs and benefits of three selected pro-cesses, with actual data of an entity operating on the Polish market at our disposal. Originality/value: The article deals with the current and relatively little-known area of modern accounting practices. It is one of the first studies to refer to the issues of robotization in accounting along with the cost-benefit analysis of selected processes implemented in the enterprise.
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来源期刊
CiteScore
0.40
自引率
0.00%
发文量
8
审稿时长
14 weeks
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