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BUSINESS INFORM №1-2015

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45

Section: Accounting and Auditing
UDC 657.47
Korol K. V.
Responsibility Centers: Concept, Approaches to Identifying the Liable Entities (p. 279 - 284)
The article is aimed to search for approaches to the development of methodological bases for organization of recording in terms of responsibility centers. To achieve this aim, solving of the following tasks is predetermined: studying the sense bearing features of the concept «responsibility center»; allocation of approaches to identify the liable entities for organization of recording in terms of responsibility centers. On results of the study is proposed a definition of responsibility center as an element of the organizational structure of enterprise (section, division, unit), or a part thereof, which is headed by a manager (director) with the authority on use of resources to support the activities of such center and responsibility for the formation of indicators and results of its activities. This will allow, in organization of recording in terms of responsibility centers, to focus on specific liable entities, which provide management at the local level. Allocation of the centralized, decentralized and integrated approaches to identifying the liable entities helps to provide more efficient recording in terms of responsibility centers. Thus, choice of approaches to its development is made easier at all levels of management: at the local – with consideration of activity specifics of particular responsibility centers, at the meso-level – tasks in terms of individual activities or changing them are more completely considered, at the highest level of management – choice of approaches to development of recording in terms of responsibility centers is made easier, when changing the tactical goals of the enterprise's activity.
Keywords: recording as of responsibility centers, responsibility center, structural element, manager of the responsibility center, approaches to the choice of liable entities
Fig.: 1. Bibl.: 13.

Korol Kateryna V. – Postgraduate Student, Department of Accounting and Auditing, Odesa National Economic University (8 Preobrazhenska Str., Odesa, 65082, Ukraine)
Email: [email protected]

Reference to this article:
Korol, Kateryna V. (2015) “Responsibility Centers: Concept, Approaches to Identifying the Liable Entities.” Business Inform 1:279–284.

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