Strategia, model biznesowy i rachunkowość zarządcza jako komplementarne narzędzia identyfikujące źródła wartości przedsiębiorstwa
Strategy, business model and management accounting as a set of complementary tools used for identifying sources of enterprise value

Summary/Abstract: This paper explores the role of analysis of the business model and strategy in adding value. Good understanding of business model is no substitute for strategy. A strategy of a company relates mostly to its competitive initiatives, while business model of a company deals with whether the revenues and costs flowing from the strategy demonstrate business viability. One cannot manage the process of value creation if one does not measure to see what is getting better and what is not. 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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