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Expense and Cost Recovery System (ECRS)
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Expense and Cost Recovery System (ECRS) : ウィキペディア英語版
Expense and Cost Recovery System (ECRS)

An expense and cost recovery system (ECRS) is a specialized subset of “Extract – Transform – Load” (ETL) functioning as a powerful and flexible set of applications, including programs, scripts and databases designed to improve the cash flow of businesses and organizations by automating the movement of data between cost recovery systems, electronic billing from vendors, and accounting systems.
== Expense and Cost Recovery System ==

ECRS is an area of ETL most applicable to consulting businesses, accounting agencies, and law firms, companies that bill back clients for time and costs. As such, the terms “disbursement”, “expense”, “cost”, and “charge” may be synonymous and can be industry-specific. Sometimes the terms refer to the state of a transaction as it is extracted from the vendor data, transformed in the ECRS and then loaded into the accounting system. The term “transaction”, in an ECRS, is generally referring to a single record of a one-time business exchange incurring debt on the part of one company with a vendor. It is assumed that the company will pass on those individualized debts as line-item or summarized charges to its own clients or customers.
An ECRS reduces the amount of manual and administrative effort required to exchange data between those vendors and the clients’ bills. An ECRS also minimizes delays between the capture of cost transactions and electronic billing for various expenses as well as processing automatically into accounting databases.
Once costs are appended to accounting or billing tables, the detailed transactions from an ECRS may be “rolled up” to higher-level totals for movement to invoices, statements and bills. However, the detailed transactions can remain in interim ECRS tables or files for subsequent reporting. Retaining the detail transactions minimizes the number of transactions that need to be loaded into the accounting system, but still allows access to the detail for auditing purposes, or for justifying certain types of expenses to clients, customers or bill recipients.

抄文引用元・出典: フリー百科事典『 ウィキペディア(Wikipedia)
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