AD ALTA
JOURNAL OF INTERDISCIPLINARY RESEARCH
- When a change is made in the legislation, in IFRS, and in
accounting principles, an analysis is made of the need to make the
appropriate changes to existing GNIs or to develop new GNI.
- When approving a new organizational structure, the Regulations
on Accounting and Reporting Department and Job Descriptions of
the department employees are developed. With personnel changes,
there is a risk of errors in the performance of certain operations.
- When a change is made in the legislation, in IFRS, and in
accounting principles, a working group is created to make the
appropriate changes in the existing GNI, not only in accounting
processes but also in general for all business processes affected by
the changes.
- The regulation on Accounting and Reporting Department and Job
Descriptions is unloaded from ARIS, which contains the roles,
powers, and responsibility of employees for each process, which
maximally excludes non-execution of processes.
- When accounting for mine preparation work, the data in the
system are displayed in a single amount without detailing the
terms, accounting for components of the mine preparation work
(pumps, flow meters, etc.) is conducted on paper by technical
performers.
- When introducing the target model and fully automating the
processes while considering the mining and preparatory work, the
components are disclosed in detail, which makes it possible to
keep detailed records of the repair and operating costs of individual
units such as components of the mine preparation work.
Qualitative project benefits and optimization results:
Quality benefits of the project:
1. Rationalization of simple routine operations, the transfer of
individual functions in the business unit.
2. Timely and high-quality preparation of financial statements and
accounting information.
3. Elimination of processes that do not add value or duplicate.
Result:
−
Accounting processes are performed in accordance with the
target model
−
Responsible persons are established by the efficiency factor in
accordance with target processes and determined target values
−
Are entered in documents in accordance with the target model.
Description of target asset accounting processes in ARIS:
Figure 4. Target Asset Accounting Processes in ARIS
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