Podsystem zarządzania zasobami ludzkimi jako źródło informacji na potrzeby rachunkowości zarządczej i controllingu
Human resources management subsystem as a source of information for the needs of accounting management and controlling

Summary/Abstract: Modern companies competing with each other tend to obtain comprehensive information on the formation of the future and actual personnel costs and activity performance, which is needed to optimize strategic, tactical and operational decisions. The tools that make such information are management accounting and controlling. The aim of the paper is to present the information collected and provided by human resource management subsystem and other related subsystems, and an indication how needs are catered for information necessary to fulfill the functions of management accounting and controlling. The final part of the paper indicates examples of the benefits derived by the combination of information received from the human resources management subsystem and the tasks of management accounting and controlling. A method of analysis (literature and functionality of systems management) was used in the process of elaborating this paper

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