Cookies help us deliver our services. By using our services, you agree to our use of cookies. More information

Responsibility accounting

From ControllingWiki

Jump to: navigation, search
Achtung. Sie nutzen eine nicht mehr unterstützte Version des Internet Explorer. Es kann zu Darstellungsfehlern kommen. Bitte ziehen Sie einen Wechsel zu einer neueren Version des Internet Explorer in Erwägung oder wechseln Sie zu einer freien Alternative wie Firefox.

IGC-DEFINITION (abbreviated)

Responsibility accounting / Verantwortlichkeitsrechnung
The whole management accounting system should be constructed on the principle of responsibility. Since managers are also responsible for the financial results, it is important to ensure, through the creation of cost centers, cost objects and contribution accounting, that each management person can see, which costs, outputs and revenues she can control directly within the time-span of one year.

from: IGC-Controller-Wörterbuch, International Group of Controlling (Hrsg.)

Source

IGC-Controller-Wörterbuch, International Group of Controlling (Hrsg.), 4. Auflage, Schäffer-Poeschel, Stuttgart, 2010

Personal tools