Discusses the relationship between cost accounting and accounting responsibilities, the distinction between measurement and control technology. Then looks at several factors that must be considered when designing a responsibility accounting system. Explains the different types of responsibility centers, and assesses the rationale for choosing one type over another. Discusses the management control process by four phases: programming, budgeting, measurement and reporting. Concludes with a discussion … Read more »

Discusses the relationship between cost accounting and accounting responsibilities, the distinction between measurement and control technology. Then looks at several factors that must be considered when designing a responsibility accounting system. Explains the different types of responsibility centers, and assesses the rationale for choosing one type over another. Discusses the management control process by four phases: programming, budgeting, measurement and reporting. Concludes with a discussion of some of the questions that system of responsibility accounting system must be considered in linking a motivation.
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David W. Young
27 pages.
Release Date: 13 March 2013. Prod #: TCG304-PDF-ENG
Note on Responsibility Accounting HBR case solution

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