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Интеллектуальная Система Тематического Исследования НАукометрических данных |
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Management accounting centers in the organization: methods and methodologyстатья
- Авторы: Dobrenkov V.I., Afonin Yu A.
- Журнал: Парадигма (Болгария, Варна) Издательство "Център за научни изследвания и информация" http://paradigma.sience/publics/index.php/paradigma
- Номер: 2
- Год издания: 2021
- Первая страница: 53
- Последняя страница: 63
- Аннотация: Development of quality management systems is currently true for many successful organizations. Control on the responsibility centers is one ofthe subsystems that provide in-house management. Aim is to develop and implement conceptual and technological approaches to the implementation ofdevelopment models based on the campaign centers tupravlencheskogo uchёta. Allows you to solve a series of multidimensional challenges for optimizing the management companies. V particular, personalize responsibility for making decisions, clearly define goals, make specific plans, keep records of production costs, to assess the activities of employees on the basis of key performance indicators, to effectively ispolzovatresursy organizatsii. The paper concludes that the implementation of management accounting centers should be implemented inconjunction with such models as the balanced scorecard, total quality management and proactive monitoring procedures and a system of continuousimprovement.The most effective RC‟s are the ones which are able to achieve the goals set before them while using the least amount of resources. A system grounded in responsibility centers helps personify responsibility for making managerial decisions, raise the quality of planning functions, and attach a reward system to the results yielded by a specific responsibility center.
- Добавил в систему: Добреньков Владимир Иванович