Responsibility Centres and Internal Assignment Prices

Corina-Graziella Bâtcă-Dumitru, Daniela-Nicoleta Sahlian and Cleopatra Șendroiu
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Corina-Graziella Bâtcă-Dumitru: Bucharest University of Economic Studies
Daniela-Nicoleta Sahlian: Bucharest University of Economic Studies
Cleopatra Șendroiu: Bucharest University of Economic Studies

CECCAR Business Review, 2022, vol. 3, issue 2, 19-29

Abstract: In the article hereby we present aspects regarding the responsibility centres and what they represent, respectively, the types of responsibility centres and the decisions about choosing the type of such a centre, as well as regarding the internal assignment prices and the methods for their setting.

Keywords: responsibility centre; internal assignment price; price-based methods; cost-based methods (search for similar items in EconPapers)
JEL-codes: G32 M41 (search for similar items in EconPapers)
Date: 2022
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Persistent link: https://EconPapers.repec.org/RePEc:ahd:journl:v:3:y:2022:i:2:p:19-29

DOI: 10.37945/cbr.2022.02.03

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