Organization of responsibility acounting in small and medium sized enterprise
DOI:
https://doi.org/10.51453/2354-1431/2017/120Keywords:
Small and medium sized enterprise; reponsibility accounting; responsibility center; cost center; revenue center; profit center; investment center.Abstract
Reponsibility accounting is a basic component of management accounting. It is the process of collecting and reporting enterprises’ financial and non-financial information. Essentially responsibility accounting is the process of delimitation, establishing powers and responsibilities for each department or individual, a system of indicators, and results reporting tools for each division. Currently, small and medium sized enterprises are not really interested in using reponsibility accounting tools to help in controlling and evaluating the results of operations of departments. Therefore, this article focuses on analyzing the use of responsibility accounting for small and medium-sized enterprises which have proposed to use this tool effectively in thier enterprises.
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