Podsystem controllingu w ramach zintegrowanego systemu zarządzania jako źródło informacji na potrzeby rachunkowości zarządczej i controllingu
Controlling subsystem within the integrated management system as a source of information for management accounting and controlling

Summary/Abstract: Modern companies competing with each other seek to acquiring comprehensive information on the future and actual costs and results of their functioning. This information is necessary in order to optimize strategic, tactical and operational decision-making process. The tools for sharing such information are management accounting and controlling. However, contemporarily these tools acquire information from the integrated management information system functioning in the company, namely from the controlling subsystem. In the light of the above-mentioned, the aim of this paper is to present the information stored and provided by the controlling subsystem and other tangent subsystems and indication how the needs necessary to fulfill the functions of management accounting and controlling are satisfied. Examples of the benefits derived by the combination of information received from the subsystem controlling and the execution of tasks of management accounting and controlling have been indicated in the last part of the paper.

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