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DECENTRALIZATION OF MANAGEMENT IN THE FOOD TRADE ORGANIZATIONS

Journal: Science and world (Vol.1, No. 14)

Publication Date:

Authors : ;

Page : 155-157

Keywords : management accounting; food sale; decentralization of management; responsibility centers.;

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Abstract

The management of food sale requires the decentralization of management and organization of accounting management in responsibility centers. Decentralization of management has many advantages, and to realize it is necessary to satisfy a number of conditions. Responsibility centers can be legally independent and represent themselves as structural units. Decentralization of management allows to detect the deviation of actual results from planned in each center of responsibility.

Last modified: 2015-09-15 21:22:02