Information Base for Common Decision-Making Role in the Management of Business Entities[Informační základna pro běžné rozhodovací úlohy v řízení podnikatelských subjektů]

The insufficient use of information provided by management accounting is one of the major difficulties causing the problems threatening the business practice in these days. If you can afford to neglect the use of instruments of this accounting in the time of economic boom in recent years, at present, with the recession, the absence of these instruments in the internal management necessarily leads to quandary of how to deal with growing tensions between the amount of available economic resources in one hand and the size of the economic profit accredited by the external surrounding entity, on the other. Of course, it is not possible to argue that only the unwillingness of business practice to procure rational information for the original managerial decision-making is behind a relatively high percentage of failures, though, the one of the reasons, it most definitely is.