Responsibility Centers In The Context Of A Balanced Scorecard


In the face of tough competition in order to increase the level of demand for goods and ensure its expanded use value, managers and owners of enterprises pay special attention to the issues of saving all types of resources (material, labor, financial), as well as identifying ways to effectively reduce the cost of production (work performed) services) at all stages of its life cycle, incl. design, technology, production, sale, operation and disposal. The article examines a complex of problems associated with the need to form responsibility centers for the operational adoption of effective management decisions by the management of business entities. Possible organizational structures of enterprises are analyzed, recommendations are proposed for reforming and organizing responsibility centers on the basis of accounting and planning indicators. The authors substantiated the need to develop signs for the classification of these centers of responsibility and determine their relationship with the general system of management accounting and analysis.

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