External sources of information for the accounting management of automotive sector enterprises Cover Image

Zewnętrzne źródła informacji w rachunkowości zarządczej przedsiębiorstw branży motoryzacyjnej
External sources of information for the accounting management of automotive sector enterprises

Author(s): Anna Balicka
Subject(s): Economy, Business Economy / Management
Published by: Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
Keywords: sources of information; management accounting; automotive industry

Summary/Abstract: The article is devoted to the issue of external sources of information for management accounting of automotive industry enterprises. Sources of information are crucial for the functioning of management accounting in the company. The credibility of sources of information determines the quality carried out on the basis of this analysis. The selection of information source has a significant impact on the usefulness of collected information. The aim of the article is to show the need to identify external sources of information for the automotive industry, which can be used in the system of management accounting. The object of the study are enterprises from the automotive industry. A proper selection of information from the outside of enterprise environment has a significant impact on the effectiveness of management accounting system.

  • Issue Year: 2016
  • Issue No: 424
  • Page Range: 21-30
  • Page Count: 10
  • Language: Polish