ACTUAL PROBLEMS OF ACCOUNTING ORGANIZATION ON THE FINANCIAL RESPONSIBILITY CENTERS

Autor:	G. A. Adamova
Jazyk:	English<br />Russian
Rok vydání:	2019
Předmět:	management accounting financial responsibility centers management structure target performance indicators cost control planning cost management Sociology (General) HM401-1281 Economics as a science HB71-74
Zdroj:	Вестник университета, Vol 0, Iss 5, Pp 116-120 (2019)
Druh dokumentu:	article
ISSN:	1816-4277 2686-8415
DOI:	10.26425/1816-4277-2019-5-116-120
Popis:	The successful functioning of large companies is directly related to the quality of information support for management. One of the important places in the management accounting system is the allocation of responsibility centers and the construction of the financial structure of the company. The article considers key questions of the organization of accounting on the financial responsibility centers and the main problems, facing economic services in the formation of management accounting. The possible relationships between the organizational and financial structures have been disclosed. The recommendations on the distribution of responsibilities and fixing of indicators for structural units in order to implement the established plan of activities have been given. The detail problem of the established indicators, as well as the possibilities of managerial influence from linear managers has been considered.
Databáze:	Directory of Open Access Journals
Externí odkaz:	https://doaj.org/article/c4e9e0a67e4e499baad3ba275fbbcb5b Zobrazit plný text záznamu View record in DOAJ