Keywords
performance management
information
Abstract
In order to perform tasks a business has been set up since every day it conducts a number of various activities. Actions, accomplishments are processes, achievements, completed goals and company successes. The selection of business activities is preceded by a decision-making process concerning operations, strategies and management. Various information is necessary for taking decisions on managing a business, formulating and implementing strategies. The main information base for business entities is the accounting system. Organization of financial and management accounting in an enterprise should be constructed in such a way as to generate information that is characterized by such features as: timeliness, usability, credibility, economic suitability, measurability, comparability.
The objective of the study is to present possibilities of applying accounting solutions as sources of information for business performance management. The thesis is stated in the statement that "There is no universal set of performance measures adequate for all enterprises, and the management accounting system has instruments that can provide information for managing the achievements”. The objective of the article was achieved through analysing literature and information provided on business entities’ websites, conducting interviews with accounting and finance department employees as well as studying survey results. The considerations presented in the study, including the results of scientific research, constitute an important contribution to the discussion on the future model of the financial and management accounting system in managing the achievements of a business entity operating in a changing environment.
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