Warianty tytułu
The Usefulness of Obligatory Financial Statements for Management Accounting Purpose
Języki publikacji
Abstrakty
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)
Rocznik
Numer
Strony
35-46
Opis fizyczny
Twórcy
autor
Bibliografia
Typ dokumentu
Bibliografia
Identyfikatory
Identyfikator YADDA
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