Difference between revisions of "Responsibility accounting"

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Revision as of 07:37, 20 September 2011

I had no idea how to approach this before-now I'm locekd and loaded.

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-== IGC-DEFINITION (abbreviated) ==
+I had no idea how to approach this before-now I'm locekd and loaded.
-'''Responsibility accounting / [[:de:Verantwortlichkeitsrechnung|Verantwortlichkeitsrechnung]]'''<br>
-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 (Direct Costing and multi-step)|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: [http://www.igc-controlling.org/EN/_publikationen/publikationen.php IGC-Controller-Wörterbuch, International Group of Controlling (Hrsg.)]
-== Source ==
-[http://www.igc-controlling.org/EN/_publikationen/publikationen.php IGC-Controller-Wörterbuch, International Group of Controlling (Hrsg.), 4. Auflage, Schäffer-Poeschel, Stuttgart, 2010]