Wyzwania stojące przed rachunkowością zarządczą modeli biznesowych
Challenges facing management accounting of business models

Summary/Abstract: This paper explores the role of analysis of the business model and strategy. Good understanding of business model is no substitute for strategy. The role of business model is rather rare pervasive in financial reporting. Nonetheless, there seems to be a view in some reports that business models’ importance for financial reporting has perhaps been overlooked and needs to be debated and recognized. The context for this is the dispute over the definition of business model. It is hoped that thinking about business models will help provide an answer to this problem. There are a number of competing theories of the business model in economics. The author took a look at only some more important contributions and focused on what might ultimately be relevant to measurement in financial reporting. The best company strategy and flexible business model will not secure the success. Managers need managerial accounting information to help them make decisions for the pursuit of goals of an organization. These tools are different and complementary. Companies that are intended to create value over the long term need strategy, business model and management accounting as well.

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