Home  Journals  International Accounting  34(184) - 2011 September

Structurization of a field of costs as a basis for formation of decentralization of management

Available online: 9 September 2011

Subject Heading: Account problems

JEL Classification: 

The article is devoted the basic structural elements of such registration category, as «a field of costs». The essence, principles of formation and principal views of the centers of responsibility and places of occurrence of expenses are considered. The special attention is given classification of the centers of responsibility from the point of view of various authors.

Keywords: the responsibility centers, a field of costs, places of occurrence of expenses

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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