Zmiany systemu rachunkowości w Polsce a zwinność podmiotów gospodarczych z sektora MŚP
The subjective accounting systems leaning against the Polish balance law are a source reliable information about the economic-financial situation of enterprises. In the article were characterized the changes of accountings system in Poland to the effect of changes of the EU law and their influence o...
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| Format: | Article |
| Language: | English |
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Military University of Technology, Warsaw
2017-06-01
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| Series: | Nowoczesne Systemy Zarządzania |
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| Online Access: | https://nsz.wat.edu.pl/Zmiany-systemu-rachunkowosci-w-Polsce-a-zwinnosc-podmiotow-gospodarczych-z-sektora,129442,0,2.html |
| _version_ | 1828778623177326592 |
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| author | Anna Kuczyńska-Cesarz |
| author_facet | Anna Kuczyńska-Cesarz |
| author_sort | Anna Kuczyńska-Cesarz |
| collection | DOAJ |
| description | The subjective accounting systems leaning against the Polish balance law are a source reliable information about the economic-financial situation of enterprises. In the article were characterized the changes of accountings system in Poland to the effect of changes of the EU law and their influence on the system of the accounting of enterprises ranked among the sector of small and medium enterprises (SMEs). They showed that major simplifications of the procedures concerning the manner of keeping records of business transactions and drafting the simplified financial statement were doing good to fmancial results and increasing the competitive-ness SMEs. Accounting system of SM Es regulated by the Polish Accounting Act is being built in into the model of the "agile" enterprise and enables it to achieve the status of "elastic" enterprise in every area of conducted activity. |
| first_indexed | 2024-12-11T16:46:02Z |
| format | Article |
| id | doaj.art-5498449f0b21488eafe885cc8475f7c5 |
| institution | Directory Open Access Journal |
| issn | 1896-9380 2719-860X |
| language | English |
| last_indexed | 2024-12-11T16:46:02Z |
| publishDate | 2017-06-01 |
| publisher | Military University of Technology, Warsaw |
| record_format | Article |
| series | Nowoczesne Systemy Zarządzania |
| spelling | doaj.art-5498449f0b21488eafe885cc8475f7c52022-12-22T00:58:12ZengMilitary University of Technology, WarsawNowoczesne Systemy Zarządzania1896-93802719-860X2017-06-0112226328010.37055/nsz/129442129442Zmiany systemu rachunkowości w Polsce a zwinność podmiotów gospodarczych z sektora MŚPAnna Kuczyńska-Cesarz0Wojskowa Akademia Techniczna, Wydział Bezpieczeństwa Logistyki i ZarządzaniaThe subjective accounting systems leaning against the Polish balance law are a source reliable information about the economic-financial situation of enterprises. In the article were characterized the changes of accountings system in Poland to the effect of changes of the EU law and their influence on the system of the accounting of enterprises ranked among the sector of small and medium enterprises (SMEs). They showed that major simplifications of the procedures concerning the manner of keeping records of business transactions and drafting the simplified financial statement were doing good to fmancial results and increasing the competitive-ness SMEs. Accounting system of SM Es regulated by the Polish Accounting Act is being built in into the model of the "agile" enterprise and enables it to achieve the status of "elastic" enterprise in every area of conducted activity.https://nsz.wat.edu.pl/Zmiany-systemu-rachunkowosci-w-Polsce-a-zwinnosc-podmiotow-gospodarczych-z-sektora,129442,0,2.htmlaccounting systemsector smes"agile" enterprisepolish balance law |
| spellingShingle | Anna Kuczyńska-Cesarz Zmiany systemu rachunkowości w Polsce a zwinność podmiotów gospodarczych z sektora MŚP Nowoczesne Systemy Zarządzania accounting system sector smes "agile" enterprise polish balance law |
| title | Zmiany systemu rachunkowości w Polsce a zwinność podmiotów gospodarczych z sektora MŚP |
| title_full | Zmiany systemu rachunkowości w Polsce a zwinność podmiotów gospodarczych z sektora MŚP |
| title_fullStr | Zmiany systemu rachunkowości w Polsce a zwinność podmiotów gospodarczych z sektora MŚP |
| title_full_unstemmed | Zmiany systemu rachunkowości w Polsce a zwinność podmiotów gospodarczych z sektora MŚP |
| title_short | Zmiany systemu rachunkowości w Polsce a zwinność podmiotów gospodarczych z sektora MŚP |
| title_sort | zmiany systemu rachunkowosci w polsce a zwinnosc podmiotow gospodarczych z sektora msp |
| topic | accounting system sector smes "agile" enterprise polish balance law |
| url | https://nsz.wat.edu.pl/Zmiany-systemu-rachunkowosci-w-Polsce-a-zwinnosc-podmiotow-gospodarczych-z-sektora,129442,0,2.html |
| work_keys_str_mv | AT annakuczynskacesarz zmianysystemurachunkowosciwpolsceazwinnoscpodmiotowgospodarczychzsektoramsp |