Rachunkowość zarządcza a controlling
Management accounting
vs. controlling
Author(s): Marta NowakSubject(s): Economy
Published by: Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
Keywords: management accounting; controlling; accounting; management.
Summary/Abstract: The paper aims to depcit the differences between managerial accounting and controlling. The author argues that they are not identical. The dicsourse has a theoretical character and is based on the literature study. The specification of the relation between management accounting and management by controlling method is the result of the reasearch. The similarities and differences between managerial accounting and controlling are shown.
Journal: Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu
- Issue Year: 2017
- Issue No: 480
- Page Range: 108-118
- Page Count: 11
- Language: Polish
