DEVELOPMENT OF ACCOUNTING BY RESPONSIBILITY CENTERS IN THE ENTERPRISE MANAGEMENT SYSTEM

Abstract

For a long time in Ukraine, accounting at enterprises was based on the need and obligation of the state. This has led to a pronounced tax nature of accounting and reporting. During the thirty years of forming market relations in our country, this problem has become acute in enterprises seeking to take a leading position in the market. Senior managers faced the problem of a lack of information to make strategically important management decisions. Therefore, management accounting for the centers of responsibility in large and medium-sized and even small domestic enterprises has become necessary. The article is devoted to topical issues of organization of accounting by centres of responsibility in the enterprise management system. Approaches to the definition of the concept of "centre of responsibility" are analyzed and systematized. Based on the analysis results, a clarifying definition of the term "responsibility centre" is proposed. Approaches to the definition of the concept of "accounting by centres of responsibility" are studied. Although in the construction of the enterprise accounting for the centers of responsibility must take into account the individual characteristics of the enterprise general requirements for the organization of the accounting system for the centers of responsibility were identified. The organization of accounting by centres of responsibility is impossible without allocating certain types of responsibility centres. Analysis of a wide range of scientific sources has shown that there are many criteria according to which centres of responsibility are classified. The article provides a comparative description of the centres of responsibility for costs, revenues, profits and investments in such parameters as: management accounting tasks, criteria for evaluating the centre's activities, financial responsibility, powers of managers. Other criteria for selecting centres of responsibility, which researchers identify, have been studied. Prospects for further development of accounting by centres of responsibility are outlined.