List of publications on a keyword: «центр ответственности»

The article discusses the issues of effective cost management at the enterprise. Attention is paid to organizational issues of introducing management accounting system at the enterprise. The features of cost management at a catering enterprise are clarified, the stages of the accounting process are highlighted in the cost centers of the organization.

The author of this article considers the main aims and goals of management accounting introduction. The main features of introduction are described. The main stages of introduction of management accounting are presented and each stage is analyzed in detail. An effective introduction and implementation of management accounting is impossible without indicating responsibility centers. In this regard, the main responsibility centers have been identified and described.

В современных экономических условиях на первое место выходят проблемы эффективного управления торговым предприятием. Система внутрифирменного бюджетирования на предприятии позволит достигнуть заранее поставленных целей, повысить финансовую дисциплину, усовершенствовать координацию подразделений, улучшить мотивацию сотрудников, избежать кризисных ситуаций.