The majority of PBX systems are able to output Call Detail Record (CDR) or Station Message Detail Record (SMDR). Basically the systems are the same and they contain detailed information of telephone activity inside the organization. Usually these reports contain information regarding all the incoming and outgoing calls, the information includes dates and times of the call, duration, direction, numbers dialed and Called ID.

The ways of the delivery of those reports vary amongst PBX makes and models. Some older PBX systems output those records through RS-232 port, when the newer modern day systems for delivery of SMDR/CDR use IP port. However, still some systems store these records in a text file or a database that can be easily accessed.
The SMDR/CDR files are usually processed by Call Accounting systems (usually known as TEM or CAS) in order to generated a variety of productivity and management reports, which can be very useful in modern environment.
For instance such report can be helpful in controlling your costs, increasing productivity, identification of misuse, help in more efficient management of personnel, allocation cost of various cost centers and generation of additional revenue.

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