responsibility accounting system

responsibility accounting system
 система учета по центрам ответственности; бухгалтерская система, которая ведет учет затрат и/или доходов по уровням управления и сферам ответственности; руководство компании разрабатывает организационную структуру и определяет ответственность подразделений и конкретных руководителей за результаты их деятельности; также наз. [lang name="English"]activity accounting, [lang name="English"]profitability accounting.

Англо-русский толковый словарь бухгалтерских и финансовых терминов. - Издательство "Академия Естествознания". . 2012.

Нужна курсовая?

Look at other dictionaries:

  • responsibility accounting — A management accounting system designed to provide information to all levels of an organization, based on the responsibility of the individual managers for particular items of expenditure or income. Budgetary control and standard costing are both …   Accounting dictionary

  • responsibility accounting — A system of *management accounting in which individual managers are held *accountable for operational and financial performance. See also *accountability …   Auditor's dictionary

  • accounting — /euh kown ting/, n. 1. the theory and system of setting up, maintaining, and auditing the books of a firm; art of analyzing the financial position and operating results of a business house from a study of its sales, purchases, overhead, etc.… …   Universalium

  • Accounting scandals — Accounting scandals, or corporate accounting scandals, are political and business scandals which arise with the disclosure of misdeeds by trusted executives of large public corporations. Such misdeeds typically involve complex methods for… …   Wikipedia

  • Governmental accounting — is an umbrella term which refers to the various accounting systems used by various public sector entities. In the United States, for instance, there are three levels of government which follow different accounting standards set forth by… …   Wikipedia

  • Management control system — A management control systems (MCS) is a system which gathers and uses information to evaluate the performance of different organizational resources like human, physical, financial and also the organization as a whole considering the… …   Wikipedia

  • Household-responsibility system — Responsibility system (contract responsibility system or household responsibility system) (simplified Chinese: 家庭联产承包责任制; traditional Chinese: 家庭聯產承包責任制; pinyin: Jiātíng liánchǎn chéngbāo zérènzhì) was a practice in the People s Republic of China …   Wikipedia

  • Social accounting — (also known as social and environmental accounting, corporate social reporting, corporate social responsibility reporting, non financial reporting, or sustainability accounting) is the process of communicating the social and environmental effects …   Wikipedia

  • Health care system — A health care system is the organization of people, institutions, and resources to deliver health care services to meet the health needs of target populations. There is a wide variety of health care systems around the world, with as many… …   Wikipedia

  • Federal Reserve System — FRB and FED redirect here. For other uses, see FRB (disambiguation) and FED (disambiguation). Federal Reserve System …   Wikipedia

  • Full cost accounting — (FCA) generally refers to the process of collecting and presenting information (costs as well as advantages) for each proposed alternative when a decision is necessary. A synonym, true cost accounting (TCA) is also often used. Experts consider… …   Wikipedia

Share the article and excerpts

Direct link
Do a right-click on the link above
and select “Copy Link”