RESPONSIBILITY CENTRE – MANAGERIAL ACCOUNTING INSTRUMENT

The survey of industrial companies indicates that the majority managers use information about total costs or, at best, production costs, to make managerial decisions effectiveness products or services. These indicators, being characteristic financial accounting, are calculated with great approximation on types Marginal as an object very rarely used in decision-making process, because existing expense accounting systems most not able produce such information. Traditional accumulate and process accordance principles, without tracking separating variable fixed which would allow a clearer determination direct incurred by specific Thus, article presents some theoretical practical aspects regarding implementation responsibility centre tools for decentralizing responsibilities through principles accumulation management expenses areas company subdivisions.