Responsibility Accounting as Strength of Management AccountingAbstract:The role of management accounting in the creation of information resources is shown. Much of the information is created in the accounting and analytical system. Improvement of managing restaurant business is based on management accounting data. Its strength is responsibility accounting. Approaches to organization of accounting for responsibility centers in enterprises of restaurant business, three types of such accounting and its benefits for management aiming to improve, upgrade and create a new process useful for the client are defined

Karpenko Olga and Karpenko Daria
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Karpenko Daria: Post-graduate student, Kiev National University of Trade and Economics

Ovidius University Annals, Economic Sciences Series, 2013, vol. XIII, issue 2, 610-614

Date: 2013
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