Importance of information on costs in small enterprise management in managers’ opinions Cover Image

Znaczenie informacji o kosztach dla zarządzania małym przedsiębiorstwem w opiniach menedżerów
Importance of information on costs in small enterprise management in managers’ opinions

Author(s): Jacek Jaworski
Subject(s): Economy
Published by: Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
Keywords: small enterprise; costs; management

Summary/Abstract: The purpose of the paper is to diagnose the importance of information on current and planned costs in making managerial decisions of e managers of small enterprises. In this regard, it was decided to empirically test the hypothesis claims that the cost information is one of the most important financial information. In the research, the representative survey was used. Its results indicate that managers asses the importance of cost information highly. Only information about liquidity is more important.

  • Issue Year: 2014
  • Issue No: 343
  • Page Range: 183-191
  • Page Count: 9
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