Rola informacji sprawozdawczych w projektowaniu modeli decyzyjnych dla małych i średnich przedsiębiorstw

Purpose – the purpose of this article is to integrate the most important factors underlying manageri-al decisions in small and medium-sized enterprises. Decision-making should be based on three important ele-ments: the information coming from the business environment, internal reporting and the size and the sector in which it operates. The proposed assumptions are the basis for the development of ready-made models of deci-sion-making. Design/Methodology/Approach – the study of literature is the starting point in this article. These studies have been complemented by an analysis of the demand of managers on the most important infor-mation.. Then, using reasoning by analogy and by using the deductive method proposed will be proposed so-lutions for the development of ready-made paths of decision-making in the management of the company. Findings – conducted by the author of the study allow to identify key information, both internal and external, which became the basis for the developed decisions necessary to maintain a competitive position and financial credibility. Originality/Value – the value of the article is original decision support system for unit managers which are a compilation of the financial company's financial situation and market signals.