Użyteczność rachunku zysków i strat w zastosowaniu narzędzi rachunkowości zarządczej
Income statement as a financial statement for the need of management based on elected management accountancy tools

Summary/Abstract: Financial statements provide past information to external users. One of the most important statements is income statement, which shows financial result on different levels. The data generated by this statement is used by management accountancy, which is a system providing information to the board of directors in the process of decision making. This information is either quantitative or qualitative and has got adequate attributes. As an example shows, based on management accountancy tools, it is possible to complement the income statement, which does not include future information. This should improve the information system of a company, and the decisions undertaken by the board of directors should boost the efficiency of operations thanks to the comparison of plans with real data.

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