| Title |
Atsakomybės centrai kontrolingo sistemoje / |
| Translation of Title |
Responsibility centres in the system of controlling. |
| Authors |
Tamulevičienė, Daiva |
| DOI |
10.15388/batp.2014.15.11 |
| Full Text |
|
| Is Part of |
Buhalterinės apskaitos teorija ir praktika.. Kaunas : Vilniaus universiteto leidykla. 2014, Nr. 15, p. 126-140.. ISSN 1822-8682. eISSN 2538-8762 |
| Keywords [eng] |
controlling ; responsibility centres ; responsibility accounting ; evaluation of responsibility centre performance |
| Abstract [eng] |
The purpose of responsibility centres and installation of responsibility accounting in the controlling system is to ensure an efficient behaviour of the organization and the maximization of its results both in short-term and in long-term perspective. The only way to reach the purpose is by evaluating the input of each responsibility centre's to the overall result. The controlling service's task is to solve all the problems that occur in practice when establishing the responsibility centres and the reporting of responsibility centres and to select such indicators of the evaluation of each centre that would reflect the connection of activity of corresponding centre's employees and their achievements to the goals of organization in the best possible way. |
| Published |
Kaunas : Vilniaus universiteto leidykla |
| Type |
Journal article |
| Language |
Lithuanian |
| Publication date |
2014 |
| CC license |
|
