Home  Journals  International Accounting  9(207) - 2012 March

Differentiation of centers of responsibility in different organizational structures of management

Available online: 12 March 2012

Subject Heading: Account problems

JEL Classification: 

Features of the different types the organizational structures for the purpose of creating the models of the management accounting on basis of differentiation the responsibility centers are researched. Centers of responsibility, revenue centers, profit centers in linear, functional, divisional, matrix and network organizational structures are differentiated. The opportunity of forming system of management accounting in business entities with different types of management structures is justified.

Keywords: management accounting, responsibility centers in different organizational structures, differentiation cost centers, revenue centers, profit centers in linear, functional, divisional, matrix and network organizational structures, control of profit in different organizational structures

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

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