| Autor: Wioletta Baran | 13 |
Strony: 13-27
pełen tekst
OPERATING CONDITIONS OF MANAGEMENT ACCOUNTING INFORMATION SYSTEM
Summary
The presented study includes theoretical refl ections on the conditions for the functioning of management accounting in the light of understanding the concept of accounting as an information system. Described the features, functions and tasks of management accounting with the regulations adopted as good practice to create such a system. In the end, as the conditions of effective functioning of an information system, indicated the need to use different tools and methods, including the area of strategic management accounting.
pełen tekstOPERATING CONDITIONS OF MANAGEMENT ACCOUNTING INFORMATION SYSTEM
Summary
The presented study includes theoretical refl ections on the conditions for the functioning of management accounting in the light of understanding the concept of accounting as an information system. Described the features, functions and tasks of management accounting with the regulations adopted as good practice to create such a system. In the end, as the conditions of effective functioning of an information system, indicated the need to use different tools and methods, including the area of strategic management accounting.
