haku: @indexterm Responsibility accounting / yhteensä: 18
viite: 5 / 18
| Tekijä: | Hocevar, M. |
| Otsikko: | The accounting informations for the management control of standard cost centers |
| Lehti: | Nase gospodarstvo
1995 : VOL. 41:1-2, p. 49-57 |
| Asiasana: | RESPONSIBILITY ACCOUNTING COST CENTRES STANDARD COSTING ACCOUNTING INFORMATION SYSTEMS MANAGEMENT CONTROL |
| Kieli: | slv |
| Tiivistelmä: | Responsibility accounting requires the identification of particular costs and/or revenues as the responsibility of certain individuals or group in an organization.That is, managerial accounting information is classified and reported by area of responsibility.The article covers the standard costing system and its uses for evaluating managerial performance on standard cost center. Standard costing systems were developed to meet the needs of a traditional manufacturing environment which is drastically different.It is important that standard costing systems are contiuosly reviewed and, where appropriate, modified to reflect changes in the environment. |
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