期刊名称：Annals of the University of Oradea : Economic Science
印刷版ISSN：1222-569X
电子版ISSN：1582-5450
出版年度：2009
卷号：XVIII
期号：03
出版社：University of Oradea
摘要：The organization on responsibility centers has lately become a generalized practice inside small and
medium economic enterprises. Thus it made necessary the adaptation of management accounting to the
new requirements. Introducing effective management by organizing the activity in responsibility centers
represents a directing method which has as a main objective the optimization of using the organization‟s
resources by motivating and stimulating the creativity of all employees, though their involvement in
accomplishing the established mission and objectives.
Creating a functional management accounting system represents a useful tool for the management of each
economic entity, which aims at driving it towards performance, by promoting efficiency and effectiveness.
In order to optimize the activity of economic entities, the economic literature and practice debates more
and more on the idea of sectioning them into responsibility centers, as more efficient control instruments.
关键词：management accounting, responsibility centers, transfer prices, statistical results, survey
