Model biznesu a system rachunkowości zarządczej w przedsiębiorstwie
Business model and management accounting system of an enterprise

Summary/Abstract: In the last years the broaden interests in business model concept have been observed. The focus on business model is connected with the changes occurring in the conditions of functioning of contemporary enterprises, such as the usage of Internet and new IT technologies, new rules of resources acquiring (outsourcing, co-sourcing) as well as the development of network cooperation. The concept of business model and the rules of presenting a specific way an organization creates and captures value offer new challenges for management accounting systems. The development and alterations in business model require information and analytical tools enabling decision support and proper performance monitoring. In the first part of the paper the business model concept will be demonstrated. Next, the discussion concerning the relations between business model and the evolution of management accounting systems of contemporary enterprises will be presented.

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