THE ROLE OF RESPONSIBILITY CENTERS IN THE OVERALL PERFORMANCE OF THE ENTITY

Camelia Obreja
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Camelia Obreja: University „Valahia“ of Targoviste, Romania

The Annals of the "Stefan cel Mare" University of Suceava. Fascicle of The Faculty of Economics and Public Administration, 2008, vol. 8, issue 1(8), 162-169

Abstract: In a big, multi-productive company, spread upon a large geographical area, with advanced hierarchies and typical of modern business- a miniature economy, the managers must decide who inside the organization is responsible for making a certain decision and how this will be evaluated and rewarded. The central objective information and organizational planning is that of creating a balance between benefits and costs in making the decision, by a decentralized system.

Keywords: cost- bearer; expense departments; responsibility centre; efficiency; efficaciousness; cost centers; centers for discretionary expenses; turnover centers; profit centers; responsibility centers. (search for similar items in EconPapers)
Date: 2008
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