Przydatność informacyjna rachunku zysków i strat w kontroli zarządczej na przykładzie firm farmaceutycznych
Usefulness of the information in management control contained in profit and loss account based on the pharmaceutical companies

Summary/Abstract: Purpose — The purpose of this article is focused on the usefulness of the information contained in Profit and Loss Account in management process. Methodology - There was used the information given by Polish companies though interview, their financial statement and taken from internet. The author was concentrated on such aspects as: the role of information and the usefulness of the financial information taken from profit and loss account. Financial issues, discussed in the practical part of the article, are based on pharmaceutical companies. Findings — The data from Profit and Loss Account are an important source of information of the managements process. Originality/value - the paper is discussed the range of using profit and loss account in management process

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