Rola decyzyjnych rachunków kosztów i innych rachunków ekonomicznych w budowaniu strategii małych i średnich firm rodzinnych
The role of decision-making cost accounts and other economic calculations in building strategies for small and medium family firms

Summary/Abstract: Small and medium-sized family enterprises usually assume that the main objective of their activity is to maintain stable growth of the company in the context of its succession by the younger generations. An important factor affecting the strategy of such entities is the fact that their activities are often carried out in niche areas, where skills and knowledge are passed down from generation to generation. Therefore, small and medium-sized family businesses will be geared towards long-term benefits and building long-term survival strategies. Entrepreneurs,bearing in mind the need to hand over the company, should be interested in the search for and implementation of decision support tools to ensure stability. The aim of the study is to analyze the possibilities and limitations of using cost statements and other economic accounts supporting the strategy building in the opinion of the entrepreneurs themselves. The basis of the analysis is own research carried out on a group of small and medium family enterprises.

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