Responsibility accounting systems generate financial and non-financial related information on actual and planned activities of an enterprise responsibility centers – responsible organizational units headed by managers for performance of this device. The main components are covered budgets, performance reports, variance reports and transfer pricing. Describes these components and walks students through how a responsibility center of the actual performance of his planned (budgeted) performance compared … Read more »

Responsibility accounting systems generate financial and non-financial related information on actual and planned activities of an enterprise responsibility centers – responsible organizational units headed by managers for performance of this device. The main components are covered budgets, performance reports, variance reports and transfer pricing. Describes these components and walks students through how a responsibility center of the actual performance of his planned (budgeted) compared performance and how resources can be transferred from one center to another. It also explains the management planning and control process. Provides numerous exercises to test understanding of the material.
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David F. Hawkins,
V.G. Narayanan,
Jacob Cohen,
Michele Jurgens
Source: Tutorials
Publication Date: Oct 18, 2004. Prod #: 105703-HTM-ENG
Introduction to Responsibility Accounting system, online tutorial HBR case solution

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