Procesowe ujęcie funkcjonowania systemu informacyjnego rachunkowości w jednostkach gospodarczych
The process approach of the functioning of the accounting information system in business units

Summary/Abstract: Accounting information system must function efficiently in every entity. That means it should provide all the necessery information generating the lowest possible costs. Accurate information about the costs of accounting is able to supply activity-based costing. Therefore, for the purpose of the article the presentation of the theoretical and practical possibilities of using the process approach to determine the costs of the accounting information system was adopted. The article also characterized the processes and activities taking place in the analized system.

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