BİR İŞLETMENİN HASILAT DÖNGÜSÜNÜN KURUMSAL KAYNAK PLANLAMA SİSTEMİ İÇİNDEKİ İŞLEYİŞİ

Manual records have been replaced by electronic records and electronic documents thanks to AIS (Accounting Information System) and ERP (Enterprise Resource Planning). Other than official decuments, the entry, processing and storage of the data is completely digitalized and is carried out through computers and databases. Increasing information requirements of businesses led to the emergence of integrated systems where departments interact with each other. An international ERP culture has emerged with the increasing acceptance of such systems in the enterprises where all units connected to a database are integrated and the increase of competent users. Since the revenue cycle in the ERP system is closely related to the main activity of the enterprise, it is important for this cycle to operate efficiently in the company.

In the example business, the revenue cycle, which is part of the accounting information system, is discussed. Each stage of the revenue cycle has been examined in a detailed manner within the scope of the study and the positive and negative effects that have emerged with the transition to the new system have been addressed.

Employees of the investigated company are familiar with the operation of the revenue cycle and ERP software, as the company subject to this study used the ERP system before. However, the fact that the previously used program lacked updates and the service network no longer existed, a need emerged to switch to more common and internationally valid software. Thus, the transition process to SAP software was initiated in the enterprise. The transition process of the enterprise to the new system took approximately 2 years and the system became operational in 2018. As of 2019, SAP software has been actively used in the business for about a year and a half.

After a year and a half of the enterprise's transition to the new system, accounting employees, who carry out the transactions related to the revenue cycle, state that they have fully adapted to the system and even state that they work more comfortably and faster than the old system. However, while some users can use the new system effectively during the transition to the system, some users have experienced serious problems in their transactions. Therefore, some improvements have to be made in order to perform the operations effectively in the cycle. The reason for the problems experinced is that the required tests in the trial version were not sufficient and the data entered for the trial were missing.

It is stated that the ERP system creates many positive results in terms of transactions within the revenue cycle. One of these positive results is that revenue cycle transactions can be performed quickly and automatically, thanks to integrations with associated companies. For example, thanks to the integration system established with the company that provides brokerage services in import and export transactions, accounting records are created in the form of pre-registration by the intermediary company personnel, and only the transactions are controlled and corrected by the company's accounting personnel. Similarly, thanks to the integration with banks, all bank transactions are simultaneously transferred to the system, cash inflows and outflows are tracked simultaneously, and transactions are instantly recognized. As a result of all these positive developments, time savings are created and cash tracking can be made easily. In addition, orders are received and given through the portal systems of the customers and suppliers, and the invoice created by the supplier is transferred to the pre-registration system with the integration of the portal and ERP, and this provides accounting staff the opportunity to do only invoice control and one-click registration. Considering that approximately three thousand invoice receipts are made monthly in the enterprise, doing so in this way saves considerable time compared to manual operation. Thanks to orders from the customer portal, production planning, material planning and invoice processes are carried out quickly and effectively.

Today, the accounting departments of businesses need to adapt to this rapid development in technology and adapt to new technologies instead of resisting innovation. In addition to the digitalization of the systems, accounting processes have also now become digital. With the widespread use of systems such as e-invoice, e-book, e-archive, e-dispatch, it becomes inevitable for accountants to develop themselves in software and information systems. When the function of accountants within this structure is examined, it is seen that the controlling function has become more and more important. In order not to stay behind the developing technologies such as artificial intelligence and the internet of things and to fulfill the accounting profession properly, there are important duties.accountant should do.