Mikroekonometria a rachunkowość empiryczna
Microeconomics and empirical accounting

Summary/Abstract: The analysis of the company’s activities is an important task for managers and business managers. The purpose of this analysis is to evaluate the results achieved and the effectiveness of the use of resources. The main source of information on business results is accounting, which provides empirical data presenting the states of various economic phenomena: assets and liabilities, as well as revenues and costs. Empirical data resulting from the measurement in the accounting system may be further processed in the econometric modeling process. This greatly increases the usefulness of financial information for various business stakeholders. This article is devoted to the issue of the use of empirical data derived from accounting in econometric modeling in an enterprise.

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