Zakres integracji rachunku kosztów tworzonego na potrzeby systemów rachunkowości finansowej i budżetowania – wyniki badań empirycznych
Areas of integration of costing systems created for the purpose of financial accounting and budgeting – the results of empirical research

Summary/Abstract: Tasks performed by the financial accounting systems and budgeting are not identical. For this reason, they use the tools to meet their individual requirements. Thus detailed rules for the design of each system are different. Some of these tools, however, are common to both systems. It is therefore important to identify these tools. This will allow to indicate how they should be designed to meet the requirements of both financial accounting and budgeting. The article presents the results of empirical studies conducted in three companies from different industries (manufacturing company, a bank and a hospital). The study involved the integration of financial accounting for budgeting requirements. Their result is to identify the areas of integration of these two systems and the rules to be met by financial accounting tools so that they can also carry out the tasks of budgeting.

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