Współzależności między rachunkowością a kontrolą zarządcza w sektorze finansów publicznych
Accountancy system as element of management control in aspect of the new law about public finances
Author(s): Sylwia Łęgowik-ŚwiącikSubject(s): Economy
Published by: Wydawnictwo Naukowe Uniwersytetu Szczecińskiego
Keywords: management control; accountancy; public finance sector
Summary/Abstract: Control is a process which researches results finance decisions what has influence on increase of manage efficiency. The aim of this article is to present new regulations of the law about public finances in a range of management control. In an article theoretical aspects of control processes were presented. Law regulations concerning management control in order to accountancy system as a way to realize same of the targets of management control were shown.
Journal: Finanse, Rynki Finansowe, Ubezpieczenia
- Issue Year: 2013
- Issue No: 58
- Page Range: 83-88
- Page Count: 6
- Language: Polish