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In today's information environment, information usable for decision-making or economic development is the cornerstone of successful business. Companies build and develop managerial accounting systems as a source of information for efficient management of the company's processes. Enterprises operating in the processing industry are under strong pressure from price competition having significant impact on small companies. Moreover, the companies must continually adapt to a changing environment and come up with innov...

The journey towards sustainability requires sustainable production and consumption and also requires social responsibility of organizations. Improvements of social performance of companies along with sustained economic profitability and environmental responsibility contribute notably to sustainable development. Company stakeholders – mostly consumers, local communities and society, but many others as well, are more and more asking themselves questions about social impacts of products and production processes. Unde...

Activities of each company are provided by its employees. Their work is significantly under the influence of not only their physical abilities but also their psychical stability. It is necessary to pay attention a lot to the social climate in the company for this stability to be secured. Social welfare of a company represents one of the basic conditions of its prosperity. During production strong attention is paid to the processes leading to a final product. However, evaluation of social aspects of these processes...