Przydatność decyzyjno-informacyjna systemu ewidencyjno- analitycznego dotyczącego środków trwałych w spółdzielniach mleczarskich
Decision-making and information usefulness of a recording and analytical system concerning tangible fixed assets in dairy cooperatives

Summary/Abstract: The paper presents the information and decision-making usefulness of the recording and analytical system concerning tangible fixed assets. The opinions of financial managers connected with the aim of this information system, gathering data, as well as the role of generated information from the perspective of the business administration were analyzed. According to the majority of managers recording and analytical systems are used mainly for reporting and recording purposes. In addition, generated information is based on a synthesis of data collected by the accounting and technical departments.

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