Abstract
The aim of this paper is to introduce the methodology for application of accounting data of ERP systems, gained from business entities in the Czech Republic, in logistics. Every accounting file provides information about realized sales and purchases of each entity. With the help of accounting data it is possible to determine frequency and value of all sales and purchases. From the known address of the observed entity and its supplier and customer it is possible to derive the delivery distance. This logistic information can be analyzed and evaluated in charts. Although the result of the examination cannot be fully generalized due to a limited data source, it should be considered as the contribution to logistics studies in the broadest context.
Highlights
This article is intended to be a contribution to the application of ERP (Enterprise Resource Planning) systems of business entities to logistics sciences as a result of a several-year research
The main goal is to demonstrate the potential of using accounting data from ERP systems for logistics evaluation, e.g. for identification of frequency and value of sales and purchases depending on delivery distance
The practical part deals with identification of frequency and value of sales and purchases depending on the delivery distance, based on accounting data from the years 2007 to 2013 of 30 randomly selected business entities with operation in the Czech Republic regardless business subject classification
Summary
This article is intended to be a contribution to the application of ERP (Enterprise Resource Planning) systems of business entities to logistics sciences as a result of a several-year research. The main goal is to demonstrate the potential of using accounting data from ERP systems for logistics evaluation, e.g. for identification of frequency and value of sales and purchases depending on delivery distance. Financial accounting data are formed by the facts in the field of asset situations, receivables from customers, debts to suppliers, and they monitor incomes and costs from the point of view of the accounting unit as a whole. They include all transactions in the field of purchasing and selling goods, material, own products and services, including the stem data of suppliers and customers [3]
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