In 2014, we presented a real-time integrated accounting and cost architecture based on a unified data model and parametric engine.
The system had already been in live production usage since 2011.
This early work outlines a model where:
- financial and cost accounting operate in a single structureWe are sharing this as an early academic reference to the architecture.
Core concepts:
Unified Ledger / Parametric Engine / Real-Time Integration / single data structure / integrated cost accounting / real-time reporting
>>> Conference Paper (2014): Real-Time Integrated Accounting Architecture
2014 yılında, birleşik veri modeli ve parametrik motora dayalı gerçek zamanlı entegre bir muhasebe ve maliyet mimarisi sunduk.
Sistem, 2011 yılından beri canlı üretimde kullanımdaydı.
Bu erken dönem çalışması, şu özelliklere sahip bir modeli özetlemektedir:
- Finansal ve maliyet muhasebesi tek bir yapıda çalışırBunu, mimariye ilişkin erken bir akademik referans olarak paylaşıyoruz.
Temel kavramlar:
Birleşik Defter / Parametrik Motor / Gerçek Zamanlı Entegrasyon / tek veri yapısı / entegre maliyet muhasebesi / gerçek zamanlı raporlama
>>> Konferans Bildirisi (2014): Gerçek Zamanlı Entegre Muhasebe Mimarisi
Cost accounting in traditional ERP systems is often performed through period-end processes, where actual costs are calculated after data collection and reconciliation steps.
In contrast, an integrated data model enables cost accounting to operate continuously and in real time.
Real-Time Integration
In the PatroFİN architecture, cost accounting is not a separate process but embedded within the same structure as financial accounting.
Each operational transaction contributes simultaneously to:
- financial accounting records - cost structures - management reporting - Production and Cost Flow - Unit Cost - Stock Tracking>>> Real-Time Cost Accounting in an Integrated Data Model
Traditional ERP systems are typically designed around process flows and modular separation, requiring multiple layers of data aggregation and reconciliation between financial and cost accounting.
The PatroFİN approach introduces an alternative model based on two core components:
1. Unified Ledger Structure
Instead of maintaining separate data structures for different accounting domains, all financial and cost-related data is recorded within a single unified structure.
This eliminates the need for reconciliation between modules and ensures that all reporting is derived from a single source of truth.
2. Parametric Accounting Engine
Business transactions are processed through a rule-based parametric engine that determines accounting entries dynamically.
Rather than manually defining each accounting process, the system uses configurable parameters to generate consistent and structured outputs.
>>> Unified Ledger based Parametric Accounting Engine
PatroFİN has been working on the design of a real-time integrated accounting and cost accounting architecture since 2010.
The core objective of this work was to redesign accounting systems by aligning software and database architecture directly with the fundamental logic of accounting, rather than replicating manual processes in digital environments.
A working system based on this approach was deployed in a web-based environment and has been in live production usage since 2011.
The architecture was later presented in an academic context in 2014, documenting the underlying concepts and system design principles.
The system is based on a simplified and unified structure:
Transactions → Parametric Engine → Unified Ledger → Real-Time Reporting
>>> Early Design of Real-Time Integrated Accounting Architecture
Dünyada bir borsanın sıfırdan kurduğu ilk Özel Pazar olarak hizmete açılan Borsa İstanbul Özel Pazar, halka açılmadan pay alım-satımına imkan tanıyarak şirketleri ve yatırımcıları buluşturuyor...
BİST Özel Pazar
PatroFİN'in Ar-Ge çalışmaları V. Avrupa Sosyal ve Beşeri Bilimler Konferansı'nda bildiri olarak sunuldu.. Eylül, 2014 PaperID-883 İASSR İASSR Archive
PatroFİN, TÜBİTAK 1512 - Girişimcilik Aşamalı Destek Programı Kapsamında sunduğu projeyle destek almaya hak kazandı.
TÜBİTAK