responsibility center


responsibility center
 центр ответственности; организационная единица или сегмент организации, руководители которых подотчетны и несут ответственность за его работу; в рамках системы учета по центрам ответственности оцениваются планы и их исполнение но каждому центру ответственности; выделяют четыре наиболее общих типа центров ответственности: центры затрат ([lang name="English"]cost centers) - подотчетны только за затраты, центры доходов ([lang name="English"]revenue centers) - подотчетны только за получение доходов (выручки), центры прибыли ([lang name="English"]profit centers) - подотчетны за затраты и обеспечение доходов, и инвестиционные центры ([lang name="English"]investment centers) - подотчетны за затраты, доходы и инвестиции.

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

Look at other dictionaries:

  • Центр ответственности (RESPONSIBILITY CENTER)  — Организационная единица, возглавляемая менеджером, ответственным за его деятельность. Центры ответственности могут функционировать в виде центров доходов центров расходов, центров прибыли или центров инвестиций. Ср. с Центр затрат (Cost Center) …   Словарь терминов по управленческому учету

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