Sprawozdawczość dotycząca segmentów jako czynnik integracji rachunkowości finansowej i zarządczej

In this article the author discusses origin and significance of segment information, which constitute essential factor of integration of financial and management accounting, and methods of segmentation of enterprise in dependency on its strategy and organisational structure. The article consists of the following parts: the characterstic of management approach, significance of segment information and evolution of methods of segments’ evaluation.