Managerial Accounting and Utilization of Software

Managerial accounting is the field where a lot of data are necessary to identify, quantify, select, classify, update, present etc. To be able to work with the data can be a determining factor for successful business. The presented article is based on the literature review and on a questionnaire survey, which was conducted in 2014 at the Faculty of Informatics and Management at the University of Hradec Kralove. There were almost 300 Czech enterprises involved in the study. The questionnaire investigation was focused on tools used in the managerial accounting in the interviewed enterprises. One of the questions was aimed at utilization of software in managerial accounting. Information technology makes the job easier every day; it enables us to work more efficiently. Utilization of software can increase the company performance in the companies. The major advantage is rapid access to information and its processing. A detailed research together with the analysis and critical assessment of accessible materials will enable to identify the main objectives in the field of study. The analysis of the initial state will consequently enable to identify the key factors and knowledge.