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MANAGEMENT ACCOUNTING AS A TOOL OF MANAGING THE CENTERS OF RESPONSIBILITY

Journal: Science Journal "NovaInfo" (Vol.1, No. 67)

Publication Date:

Authors : ;

Page : 135-138

Keywords : MANAGEMENT ACCOUNTING; CENTERS OF RESPONSIBILITY; COST MANAGEMENT; ACCOUNTING; DIRECT COSTING; STANDARD COSTING; MARGINAL REVENUE;

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Abstract

The article is devoted to the study of problems of implementing management accounting and using its opportunities for cost management within the responsibility centers. The allocation of responsibility centers and the introduction of management accounting is an objective necessity in conditions of severe competition and rapid changes in environmental factors.

Last modified: 2017-09-20 17:49:34