Discusses the relationship between cost accounting and responsibility accounting, distinguishing between measurement and control. Then looks at several factors that must be considered in designing a responsibility accounting system. Discusses the different types of responsibility centers, and assesses the rationale for choosing one type over another. Discusses the management control process, dividing it into four phases: programming, budgeting, measuring, and reporting. Concludes with a discussion of some of the issues that must be considered in linking a motivation system to the responsibility accounting system.

【書誌情報】

ページ数：27ページ

サイズ：A4

商品番号：HBSP-TCG304

発行日：2013/3/13

登録日：2013/6/20