Mniej więcej dobrze czy dokładnie źle – przydatność informacji w systemie rachunkowości
About well or exactly wrong – usefulness (suitability) of information in accounting system

Summary/Abstract: Changes in the business environment make it necessary to adapt the type, scope and frequency of provided information used in decision-making processes. Financial accounting and management accounting are an important instrument of management. The article presents information value of financial reporting and the usefulness of the information generated in accounting considered from the point of view of internal and external customer. In the process of transition from the traditional model of business management into the concept of lean management, the role of specialists in the area of accounting and controlling and the basics of building lean accounting were indicated. The last part of the article discusses a few examples of the use of tools of lean accounting in business practice.

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