Difference between revisions of "Responsibility accounting"
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(New page: == IGC-DEFINITION (abbreviated) == '''Responsibility accounting'''<br> The whole management accounting system should be constructed on the principle of responsibility. Since managers are a...) |
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== IGC-DEFINITION (abbreviated) == | == IGC-DEFINITION (abbreviated) == | ||
'''Responsibility accounting'''<br> | '''Responsibility accounting'''<br> | ||
| − | The whole management accounting system should be constructed on the principle of responsibility. Since managers are also responsible for the financial results, it is important to ensure, through the creation of cost centers, cost objects and contribution accounting, that each management person can see, which costs, outputs and revenues she can control directly within the time-span of one year. | + | The whole management accounting system should be constructed on the principle of responsibility. Since managers are also responsible for the financial results, it is important to ensure, through the creation of cost centers, cost objects and [[Contribution accounting (Direct Costing and multi-step)|contribution accounting]], that each management person can see, which costs, outputs and revenues she can control directly within the time-span of one year. |
from: [http://www.igc-controlling.org/EN/_publikationen/publikationen.php IGC-Controller-Wörterbuch, International Group of Controlling (Hrsg.)] | from: [http://www.igc-controlling.org/EN/_publikationen/publikationen.php IGC-Controller-Wörterbuch, International Group of Controlling (Hrsg.)] | ||
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== Source == | == Source == | ||
[http://www.igc-controlling.org/EN/_publikationen/publikationen.php IGC-Controller-Wörterbuch, International Group of Controlling (Hrsg.), 4. Auflage, Schäffer-Poeschel, Stuttgart, 2010] | [http://www.igc-controlling.org/EN/_publikationen/publikationen.php IGC-Controller-Wörterbuch, International Group of Controlling (Hrsg.), 4. Auflage, Schäffer-Poeschel, Stuttgart, 2010] | ||
Revision as of 12:17, 1 September 2010
IGC-DEFINITION (abbreviated)
Responsibility accounting
The whole management accounting system should be constructed on the principle of responsibility. Since managers are also responsible for the financial results, it is important to ensure, through the creation of cost centers, cost objects and contribution accounting, that each management person can see, which costs, outputs and revenues she can control directly within the time-span of one year.
from: IGC-Controller-Wörterbuch, International Group of Controlling (Hrsg.)
