The formation model of cost responsibility centres
The aim of the research is: after identification of cost responsibility centres forming factors and evaluation of their mutual relationships, to develop cost responsibility centres making model and methodology of its application. The study is based on the analysis of Agency Theory and Principal – Agent Model, and scientific literature, concerned on responsibility centres formation, and its usage of cost accumulation modelling and responsibility accounting. The factors of cost responsibility centres forming were analysed as well as their mutual interrelations and adjustment capabilities were identified. Theoretical results are verified through method of expert evaluation. The results of research are: created model of cost responsibility centres formation and the techniques of its practical application. On theoretical point of view the importance of research is aggregation in responsibility centres forming model the indicators, pointed in scientific literature. The model can be applied in practice, in order to properly define the responsibility for the costs of analysing their appropriateness and validity.
JEL codes: M 21, M 41.
Article in: English
Published on-line: 2013-03-29
Keyword(s): responsibility accounting, responsibility centres, cost responsibility centres, cost responsibility centres formation
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Management Theory and Studies for Rural Business and Infrastructure Development eISSN 2345-0355
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