Abstract
The accounting information system is designed to provide information for the purposes of making decisions, and in accordance with the principle of rational management, this information should be prepared at the lowest possible cost. The accounting records, based on the applicable regulations, however, do not provide precise data on the costs related to accounting. Therefore, for this purpose, the methodology of activity-based costing can be used. The article characterizes strengths and weaknesses of applying the discussed approach to determining the costs of the operation of the accounting information system, and it also identified and described the processes and activities that are carried out in the examined system.
Highlights
The accounting information system is responsible for providing a significant part of quantifiable information used by managers in the decision-making process
The main result of the research is a detailed description of the activities in the accounting information system
Assuming the methodology of the process approach, it should be assumed that the accounting costs are generated not so much by the organizational units dealing with accounting as by the activities that accounting requires
Summary
The accounting information system is responsible for providing a significant part of quantifiable information used by managers in the decision-making process. Assuming the methodology of the process approach, it should be assumed that the accounting costs are generated not so much by the organizational units dealing with accounting as by the activities that accounting requires It is worth identifying the actual reason for performing these activities, for which infor-. Ranking the aforesaid arguments allows us to posit a thesis that activity-based costing should be applied in enterprises to the study of the accounting information system This is because reporting cost recognition does not allow obtaining suffi-. Providing information to recipients requires, in the first place, the implementation of action called “preparation of source data” It covers activities preceding the proper processing of data, above all:. − obtaining accounting data in the form of information about economic operations, Accounting data
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