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Znaczenie systemu rachunkowości dla stabilnego rozwoju przedsiębiorstwa

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Szmerekieta A., Uniwersytet Łódzki K. R.

Acta Universitatis Lodziensis. Folia Oeconomica

2002

vol. 159

The accelerating rate of changes in the market drives business entities to seek opportunities for growth and to pursue short - term optimization of business activity in order to ensure smooth development in the future. Business growth in line with the requirements of a modern development paradigm (integrating technical, economic, social and environmental aspects of this process) demands a qualitative approach, which guarantees growth of the national economy. The qualitative growth strategies are independent of national economic systems and are realized through e.g. substitution of the raw materials which represent a strain of the natural environment. The impact of the accounting system on enterprise growth comprises economic processes of business activity (though accounting also pays regard to social and environmental issues). In order to admire the aim of this paper, the main factors determining steady growth of a business enterprise have been identified and principal decision - making and financial issues have been addressed. The paper also discusses the chief stabilising factors in the enterprise business trend, which can be controlled through the accounting system. Special attention has been paid to the need for establishing read financial surplus (taking account of the impact of inflation taxation and the requirement of production potential maintenance) and the need to maintain the balance between real profits generation, profitability, financial liquidity and solvency in at least a longer term.

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1 Acta Universitatis Lodziensis. Folia Oeconomica

1 Szmerekieta A.

1 Uniwersytet Łódzki K. R.

1 2002

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Znaczenie systemu rachunkowości dla stabilnego rozwoju przedsiębiorstwa