Podsystem finansowo-księgowy jako instrument rachunkowości zarządczej i controllingu

Andrzej Bytniewski

Abstract

Modern companies competing one with another outdo in a way to acquire information for management, which, among other things, is accomplished through management accounting and controlling. However, these tools require fast, aggregated and at the same time also detailed information. Their source is, in a large scope, a financial and accounting subsystem. This statement is taken as a thesis and a research purpose. To prove the thesis, a structure of the integrated management system and its location in a financial and accounting subsystem have been presented in a short manner. In addition, it has been indicated what data it obtains from the so-called contiguous systems, which, in turn, the subsystem processes in an appropriate way, and what information it makes available for management accounting and controlling. The sample benefits achieved by the proper combination of information from the financial and accounting subsystem to the tasks of management accounting and controlling have been indicated in the final part of the paper