Język Polski
English
Published
:
2010-06-30
Improvement of Management Accounting Systems
Edward Nowak
Abstract
Changes of conditions of business doing enforce the application of more efficient management instruments which enable survival and development. Managerial accounting, which is an integral element of managerial process, is an important instrument of management. Management accounting develops dynamically by emerging new methods and concepts. Managerial accounting systems which function in the practical business doing not always use the new methods recommended by the theory. Those systems should be improved as the managerial systems are adjusted to the changes that happen within and outside the company. The method of the adjustment and the range of modification should depend on the importance of changes of business doing conditions. Theimportant role in the managerial accounting systems improvement may be played by so-called good practices elaborated by International Federation of Accountants. (original abstract)Keywords:
Management accounting, Enterprise management, Function of accountingSimilar Articles
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Nowak, E. (2010). Improvement of Management Accounting Systems. Zeszyty Naukowe Wyższej Szkoły Bankowej W Poznaniu, 28(28). Retrieved from https://journals.wsb.poznan.pl/index.php/znwsb/article/view/1621