Rachunkowość zarządcza jako element zintegrowanego systemu informacyjnego jednostki gospodarczej
Management accounting as an element of an integrated information system of an enterprise

Summary/Abstract: When running a business, entrepreneurs need different information. Information is indispensable for making economic decisions and is crucial to the success of an enterprise. It is generated by the accounting system and sourced from business environment. Enterprises designing their information systems current-ly pay attention to the fact that these are integrated systems, which are created by the financial and man-agement accounting subsystems, often additionally supported by the controlling subsystem. The aim of this paper is to define the type of information needs of enterprises and to indicate the possibility of apply-ing solutions in the field of management accounting as a source of management information in an organi-zation. For the purposes of the study, the following thesis was adopted: „Financial accounting mainly generates ex post financial information for reporting and control purposes, therefore it should not be the only element of an integrated information system of an organization. The modern enterprise also needs ex ante information for management purposes and non-financial information that can be provided by management accountingˮ. The research methods used were: critical analysis of literature, observation, primary quanti-tative research – a questionnaire survey, analysis of phenomena and synthesis of results. The results of empirical research enabled the identification of accounting tools that may contribute to the generation of information in these areas. Key instruments of management accounting, according to the answers provided by the respondents, are: budgets (sales, revenues, costs), variable costing, break-even analysis, safety mar-gin, activity based costing.

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