RESPONSIBILITY CENTERS: FROM FINANCIAL TO NON-FINANCIAL INDICATORS
Autor: | V. V. Sorokina |
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Rok vydání: | 2020 |
Předmět: | |
Zdroj: | EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA. 1:80-85 |
ISSN: | 2308-927X 2227-3891 |
Popis: | This article explores the possibility of using the principles of forming responsibility centers different from the principle of linking to the financial structure, based on business processes that make up the model of the company. The approaches to the organization of areas of responsibility for non-financial indicators in economic entities are considered. It is proposed to improve the responsibility system on the basis of a balanced scorecard within the framework of the business model. |
Databáze: | OpenAIRE |
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