Plan kont elementem systemu informacyjnego Lasów Państwowych – stan obecny i kierunki zmian
Chart of accounts as part of the State Forest information system − current state and directions of change

Summary/Abstract: The State Forests maintain accounting in accordance with the rules of the Act of 29th of September 1994 about accounting and the Regulation of the Council of Ministers of 29th of September 1994 on detailed rules of financial management in the State Forests. The purpose of the study is to analyze and present the branch accounts plan of the State Forests and to propose amendments to adjust the accounts plan to the management accounting subsystem. The author puts forward the thesis that: “Applying the management accounting subsystem and controlling costs requires changes to the State Forests’ branch accounts plan”. When writing the article, the following research methods were used: literature studies, observation and documents analysis.

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