Strategic and Operational Perspective of the Principles of Identification of the Scopes of Responsibility for Costs

Michał Chalastra ()
Additional contact information
Michał Chalastra: University of Gdansk

A chapter in The Impact of Globalization on International Finance and Accounting, 2018, pp 421-431 from Springer

Abstract: Abstract One of the key requirements of today’s management accounting is the identification of the scopes of responsibility for the costs. There is a theory that to each cost, there should an assigned person who is responsible for it (Leszczyński Z, Wnuk T Controlling, Fundacja Rozwoju Rachunkowości w Polsce, Warszawa, p 12, 1999; Sojak S Rachunkowość zarządcza. Dom Organizatora, Toruń, p. 645, 2003; Drury C Rachunek kosztów. PWN, Warszawa, pp 416–417, 1998; Nowak E Zaawansowana rachunkowość zarządcza. PWE, Warszawa, p 12, 2009). The responsibility should be borne both from the operational and from the strategic perspective (Świderska G Rachunkowość zarządcza i rachunek kosztów. Diffin, Warszawa, p 12, 2003; Szydełko Ł Rachunek odpowiedzialności w strategicznych jednostkach biznesowych, Zeszyty Naukowe politechniki Rzeszowskiej, Nr 248, Rzeszów, p 2002, 2002). In practice, however, the fulfilment of those requirements is not that easy. To satisfy them, various types of responsibility for costs need to be defined. Then, specific tasks that need to be performed by particular persons must be detailed. This article aims to determine the issues.

Keywords: Responsibility for costs; Responsibility centres (search for similar items in EconPapers)
Date: 2018
References: Add references at CitEc
Citations:

There are no downloads for this item, see the EconPapers FAQ for hints about obtaining it.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:spr:prbchp:978-3-319-68762-9_46

Ordering information: This item can be ordered from
http://www.springer.com/9783319687629

DOI: 10.1007/978-3-319-68762-9_46

Access Statistics for this chapter

More chapters in Springer Proceedings in Business and Economics from Springer
Bibliographic data for series maintained by Sonal Shukla () and Springer Nature Abstracting and Indexing ().