Funkcje rachunkowości zarządczej i controllingu w procesie zarządzania firmą
Managerial accounting and controlling functions in business management

Summary/Abstract: Market economy has a huge impact on enterprises independence, their development and environment conditions. For the purpose of the enterprise management it is necessary to obtain new sources of information such as management accounting and controlling. Data provided to managers must be carefully analyzed, it has to contain historical information as well as current, as closely as possible present the desired area and have a low threshold for the deviation from the trend. Primary function of management accountings is its focus on issues concerning the future development in the company. Controlling allows to obtain the coherent picture of the implementation or execution of tasks described by the company by earlier strategic plans. It is a work tool for all managers. Its task is to find and identify the weakest link in the chain of economic ties, which in the case of disturbances could be reduced or discontinued.

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