Modele biznesowe i ocena czynników ich efektywności
Business models and evaluation of the factorsof their effectiveness

Summary/Abstract: The main purpose of this article is to answer the questions: What are, based on the definition in the literature, characteristics, elements of the business model? Is there a need to reflect the business model of any business organization in the financial accounting system (based on accounting law) and management accounting? What are the measures of the effectiveness of the business model and what is the role of management accounting as a source of knowledge in this field? And finally, what are the measures of the effectiveness of an innovative business model by the example of Cloud Computing? The subject of research is the literature on the subject, based on which there is indicated the need for mapping the business model of management accounting system of economic organization, which is determined by the role of the business model in terms of the creation and growth of economic organization. The article describes the methodology for evaluating business models on the example of an innovative business model, Cloud Computing, based on the idea of outsourcing of IT function.

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