The note begins with a review of the idea that different costs are used for different purposes, and discusses the differences. It then summarizes the criteria for a good responsibility accounting system. Next, it illustrates the contingent nature of responsibility accounting systems by positioning them as one of several activities that interrelate and that must be well coordinated if an organization is to be successful. This is followed by a brief discussion of each of these activities. The note concludes by emphasizing the importance of senior management's role in designing the activities.

【書誌情報】

ページ数：17ページ

サイズ：A4

商品番号：HBSP-TCG322

発行日：2014/1/24

登録日：2014/4/21