Rola rachunkowości w usprawnieniu procesu zarządzania grupą kapitałową
The role of accounting in improving the process of capital group management

Summary/Abstract: The aim of this article is to present accounting as a necessary element of proper and effective management of capital group. Accounting through its functions delivers information for management decision making. Information generated in this systems makes it possible to evaluate activities of company, to optimise the use of its resource and to take good decision in the managing process. The main objectives of management are efficiency and effectiveness of organisation and maximisation of profit. It can not be achieved without information processed and provided by accounting. The right strategy of management relevant based on and reliable information is a tool which will contribute to the success of the organisation.

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