- Author
- Drumlak Urszula
- Title
- Obligatoryjne sprawozdanie finansowe i jego przydatność informacyjna w rachunkowości zarządczej
The Usefulness of Obligatory Financial Statements for Management Accounting Purpose - Source
- Zeszyty Naukowe Uniwersytetu Szczecińskiego. Prace Katedry Rachunkowości, 1999, nr 19, s. 35-46
- Keyword
- Rachunkowość zarządcza, Sprawozdanie finansowe, Informacyjna funkcja sprawozdań finansowych
Management accounting, Financial statements, Information function of financial statements - Note
- summ.
- Abstract
- Artykuł poświęcono problemowi sprawozdań finansowych. Podjęto próbę odpowiedzi na pytanie, czy trud przygotowywania tych sprawozdań może być wynagrodzony użytecznością uzyskanych informacji.
The aim of this article is to show the role of financial statements for management accounting purpose. Author has mentioned about general information included in financial statements. The meaning of term "management accounting" has been defined. Some factors that decrease financial statements effectiveness has been pointed out. Some of them are as follows: obligation to prepare financial statements once a year only, possibility to use some different legal methods of evaluation, accounting standards effects, too general not detailed information. Financial statements can be however very helpful in estimating firm's position, which is for managers one of the most important goals.(original abstract) - Accessibility
- The Main Library of the Cracow University of Economics
The Library of University of Economics in Katowice
The Main Library of Poznań University of Economics and Business
The Main Library of the Wroclaw University of Economics - Cited by
- ISSN
- 1640-6818
1230-364X - Language
- pol
