Responsibility accounting
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Responsibility accounting / Verantwortlichkeitsrechnung
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.)
