Rachunkowość zarządcza w identyfikacji szans i zagrożeń w otoczeniu zewnętrznym dla modelu biznesowego przedsiębiorstwa
Management accounting in the identification of opportunities and threats for business model in external environment of the company

Summary/Abstract: In the article the author tries to scrutinize the problem relating to the identification and assessment of changes in external business environment that can impact business model of a company. Firstly, there is presented the essence of business model and theoretical aspects of scanning the external business environment to identify important information about opportunities and threats for the company. In the next part of the article the author presents the business environment scanning conception that is directed towards the identification of changes influencing business model. At the same time there is depicted the classification of signals taking place in external business environment that can impact the business model, including its interpretation and analysis of its changes in time.

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