Enterprise data records
Enterprise data records include means and methods to electronically collect and check data in an enterprise and make it possible to establish the course of events more transparently.
Brief description
Data records make data from the production process available for cost accounting, production control and subsequent calculations. This data can be machine run lengths, energy consumption or material and personnel involvement. Accordingly, this data is generated at various locations. People, vehicles, machines and transportation equipment provide data, which is collected in a data record system and then passed on. The data carriers are usually documents, which can be read magnetically or optically. The trend is toward machine-readable labor records and automation of the process.
Tasks and objectives
The task of data recording is to record the costs, consumptions and achievements that arise, and to assign them to the appropriate perpetrators. It is important that data recording is always carried out currently and correctly. In order to record data, units and sets of quantities are recorded. Only the cost accounting assimilates monetary values to them. Cost-effectiveness must not be overlooked here, as this does not always lead to the goal when everything that is technically possible is realized. For example, accurately attributing the energy consumption of a single machine to a single product does not make sense if the products are very uniform. Cost accounting can achieve similar results in this case by calculating an average.
Application
Methods of recording data include measuring times (e.g., staff engagement time) and recording counting, weighing and estimating results. The results from the counters are read and recorded. The recording method can be introduced and carried out without major time and material investment. The disadvantage is the high susceptibility to errors, as well as the fact that the method is only cost-effective with a small amount of data.