V podjetjih se sprejemajo različne poslovne odločitve. Te so lahko bolj kakovostne, če imajo odločevalci na voljo potrebne informacije. Informacije morajo biti kakovostne in prilagojene ravni odločanja in vrsti odločanja. V prispevku bodo predstavljeni izsledki treh raziskav (iz let 1995, 2001 in 2006) o razvitosti poslovodnega računovodstva v slovenskih podjetjih. Obravnavani so podatki o tem, kakšne vrste informacij pripravljajo v podjetjih za prvo in drugo raven odločanja, katera služba pripravlja informacije in koliko se pri odločanju upoštevajo tudi informacije iz okolja. Podatki so predstavljeni po dejavnosti in velikosti podjetij. Kažejo, da najbolj izbrano pripravljajo informacije v velikih in v podjetjih iz industrijske dejavnosti ter da ima računovodska služba pri pripravljanju informacij še vedno odločilno vlogo. Splošna ugotovitev je, da podjetja sorazmerno dobro skrbijo za informiranost prve ravni odločanja, manj za informiranost druge in najmanj za informiranost vseh zaposlencev. Torej lahko sklenemo, da so podjetja bolj skrbna pri pripravljanju informacij za tisto raven, ki sprejema odločitve z dolgoročnimi posledicami, čeprav ima lahko negativne posledice tudi neinformiranost nižjih ravni odločanja.

Various business decisions are taken in companies. These decisions can be of better quality if decision-takers have the necessary information available. Information must be of good quality and adapted to the level and type of decision-taking. The article provides a presentation of findings of three research studies (from 1995, 2001 and 2006) on the development of management accounting in Slovene companies. Data considered covered the type of information prepared in companies for the first and the second level of decision-taking, the service preparing such information and the extend of including information from the company's environment in decision-taking. Data are presented by activity and size of companies. They show that information is best selected and prepared in big manufacturing companies, and that accountancy still plays the decisive role in preparing the information. In general, it was found that companies take rather good care of information at the first level of decision-taking, and less so at the second level, with the least care being taken for information of all employees. We, then, may conclude that companies are more careful when preparing information for the level that takes more far-reaching decisions, although lack of information at lower levels may also have negative consequences.