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.
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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.