| Autor: Renata Gmińska | 363 |
Strony: 363-376
pełen tekst
THE USE OF BUDGETING IN MANAGEMENT ACCOUNTIG MODEL
Summary
The article presents the use of budgeting to build a model of management accounting. It touches the following problems: the relationship between the model and accounting, budgetary control system and responsibility accounting. It is concerned with attentions to advantages and menaces of the operating budgeting system.
pełen tekstTHE USE OF BUDGETING IN MANAGEMENT ACCOUNTIG MODEL
Summary
The article presents the use of budgeting to build a model of management accounting. It touches the following problems: the relationship between the model and accounting, budgetary control system and responsibility accounting. It is concerned with attentions to advantages and menaces of the operating budgeting system.