ACCOUNTING ON RESPONSIBILITY CENTERS: THE MAIN CHARACTERISTICS, PECULIARITIES AND PROBLEMS
Grishina Ol'ga Valentinovna, Obydennova Olesya Stanislavovna, Stupina Anastasiya Andreevna
Lobachevsky State University of Nizhni Novgorod
Abstract. The article deals with the issues of the creation of accounting on responsibility centers in organizations. This is one of the most urgent problems of both management accounting and the economy of a company as a whole, as there are no such organizations, which would not seek to rationalize the use of their costs, increase income and, ultimately, maximize profits and investments. As a result of the conducted analysis the types of responsibility centers were formulated, their distinctive features, evaluation criteria, heads’ authority and the expediency of establishing were singled out. The authors consider the basic requirements for the establishment of each of responsibility centers and formulate a common sequence of actions while implementing this accounting system at the enterprise. The conclusions and results of the carried out study contribute to the development of the problem of creating accounting on responsibility centers at Russian enterprises.
Key words and phrases: управленческий учёт, центры ответственности, затраты, прибыль, целевое управление, management accounting, responsibility centers, costs, profit, management by objectives
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