Results account as a source of economic information / Rachunek wyników jako źródło informacji ekonomicznych

• Authors: Edward Nowak
• Languages of publication: EN

Abstracts

EN

Financial result is one of the fundamental economic categories subject to measurement within the accounting system. Financial result is a complex economic category, since its fluctuations are determined by expenses and revenues. The volume of financial results is related to activities in each of the individual areas of business operation and to selected external factors. Information on company results is of interest to all stakeholders, both internal and external, but the information requirements of each group are dissimilar. One common denominator here is the use of financial information in economic decision-making processes. This paper presents the role of results account as an important source of information used for decision-making purposes by company stakeholders, both external and internal.

Keywords

EN

results account; economic information; financial reporting; results management

PL

rachunek wyników; informacje ekonomiczne; sprawozdawczość finansowa; zarządzanie wynikami

• Publisher: Sciendo
• Journal: Management
• Year: 2013
• Volume: 17
• Issue: 1
• Pages: 371-381

Dates

published

2013-05-01

online

2013-05-31

Contributors

author

Edward Nowak

• Wroclaw University of Economics Department of Cost Accounting and Management Accounting

References

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Identifiers

DOI

10.2478/manment-2013-0026