管理会计制度中责任的界定和权利的分配

M. Korinko, S. Gutkevych
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引用次数: 0

摘要

本文介绍了对管理会计组织的职责和权利界定过程的本质的研究结果,以便进一步为项目开发和管理决策提供有关部门和企业整体有效性的信息。给出了企业三级管理体系的结构。确定了企业各级管理人员的职责界定和授权水平。可以确定的是,适当界定责任和授权的水平提供了一个机会,以提高控制水平,并提供对个别经理的活动的评估,公司和公司本身的目标的实现状态。细分被定义为企业管理信息形成过程中各个组成部分的责任中心。强调了责任分工和授权的组织原则。从责任中心、责任本质和组织技术三个方面对会计组织进行了分析。阐述了责任中心会计的本质和概念。这决定了管理能力有一定的局限性。可以确定的是,在业务增长和结构复杂化的情况下,有必要在不同级别的政府之间分配决策权。下放决策权意味着分散管理。介绍了授权的优点和缺点。组织责任中心管理会计的第一步是分配适当的责任中心,以巩固责任。在分配责任中心的过程中,首先要考虑到企业的组织结构和技术结构,职位描述,它确立了特定员工的权利和责任。责任中心管理会计的主要目的是协助管理者编制预算执行报告和评估绩效。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
DEFINITION OF RESPONSIBILITY AND ASSIGNMENT OF RIGHTS IN THE MANAGEMENT ACCOUNTING SYSTEM
The article presents the results of the study on the essence of the process of delimitation of responsibilities and rights for the organization of management accounting in order to further generate information for project development and management decisions regarding the effectiveness of departments and enterprises as a whole. The structure of the three-level management system of the enterprise is given. The levels of delimitation of responsibilities and empowerment of managers at different levels of management of the enterprise are determined. It is established that appropriately defined levels of delimitation of responsibilities and empowerment provide an opportunity to increase the level of control and provide an assessment of the activities of individual managers, the state of achievement of the goals of the company and the company itself. Subdivisions are defined as centers of responsibility for individual components of the process of information formation for the management of the enterprise. The principles of organization of division of responsibilities and empowerment are highlighted. The information on the organization of the account on the centers of responsibility, its essence and a technique of the organization is resulted. The essence and concept of accounting by centers of responsibility are given. It is determined that the ability to manage has certain limitations. It is established that in the case of growing business and complicating its structure, there is a need to distribute decision-making powers between different levels of government. Delegation of decision-making powers means decentralization of management. The advantages and disadvantages of delegating authority are presented.The first step in the organization of management accounting for the centers of responsibility is the allocation of appropriate centers in order to consolidate responsibility. In the process of allocating centers of responsibility, first of all, the organizational and technological structure of the enterprise is taken into account, job descriptions, which establish the rights and responsibilities of specific employees. The main purpose of management accounting by responsibility centers is to assist managers in compiling reports on budget execution and evaluating performance.
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