Model of the centers of responsibility in the system of the management accounting of bakeries

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PDF: Author(s): Urasova N. G.,
Number of journal: 3(24) Date: August 2013

Responsibility accounting is widely used as an effective mechanism of the company control system. The system of responsibility accounting allows extending the information capabilities of the management accounting both from the point of view of changing its boundaries, and from the standpoint of integrated review, forecasting, operational management and control. The article discusses the features of responsibility centers formation in the management accounting system of bakeries. To emphasize the responsibility centers, first of all, we should consider the organizational and technological structure of the enterprise. Based on the performed research the author has proposed the model of responsibility centers, which allows distinguishing the accountability indicators, which are the basis for making management decisions.


enterprise structure, bakeries, activity efficiency, management accounting, responsibility centers, cost centers, income centers, profit centers, centers of responsibility accounting

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