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Event to knowledge (E2K) is an accounting metric that measures the time from when an event occurs to when the responsible person knows about it. The shorter the average E2K time, the more timely an organization’s financial information will be. == Importance of E2K == Timeliness is one of the most important characteristics of financial information. The more timely information is, the more relevant it is to the reader. E2K helps organizations focus and improve their internal accounting processes. E2K measures a number of events. Firstly, it considers the time for a sub-ledger or supporting system to record an event. If a sub-ledger performs no reporting on its own and it posts to the general ledger on a batch basis (nightly, weekly, monthly, etc.); then this will elongate the E2K time. The faster the general ledger can report the impact of an event, the smaller the E2K value. Waiting for all accounting journals to be posted, balancing, reconciliation and producing paper reports adds to the E2K time. There are two key E2K measures, the maximum and average E2K values. The maximum value is the time from when the first transaction is entered in a system during a new fiscal period to when it is reported. An average E2K time may be for an entire system or a sub-component. For example, E2K can be reported by each sub-ledger (accounts payable, payroll, manufacturing, etc.) or for the entire system. 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Event to knowledge」の詳細全文を読む スポンサード リンク
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