Rola zakładowego planu kont w procesie zarządzania przedsiębiorstwem
The impact of chart of accounts on management of the company

Summary/Abstract: This article presents the basic principles involved in creating corporate chart of accounts in such a way that the information obtained from financial and accounting system could be in the best way used to manage the company. Properly structured chart of accounts is necessary to introduce in the enterprise control- ling solutions and accounting managers. The main objective of the article is an indication of the organization influencing corporate chart of accounts to improve the efficiency and effectiveness of business management. This article is based on literature studies and professional experience of the author.

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