Wykorzystanie rachunkowości w budżetowaniu przychodów i kosztów jednostki gospodarczej
Using accounting in budgeting of revenues and costs of an entity

Summary/Abstract: This article indicates that accounting may play an important role as the instrument supporting budgeting and entity management if it is a largo type system, including financial accounting, cost accounting and management accounting. Although accounting takes part in budgeting of miscellaneous business activities, the budgeting of costs, revenues and financial result would be impossible without the support given by modern and efficient accounting.

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