Organization of cost accounting by responsibility centers in industrial enterprises

Abstract

In real time is an actual organization cost accounting by responsibility
centers in industrial enterprises in accordance with international financial
reporting standards (IFRS) of the Republic of Kazakhstan. Also, the effective
work of the centers of responsibility very important to management
accounting. However, the concept of responsibility center is reviewed and
analysed in works of many scientists.
The article considers classification of responsibility centres, including
cost center, sales center, profit center, investment center. The difference
between the concepts of «responsibility centers» and «cost centers».
In the allocation of centres of responsibility of the task, the analysis of
advantages and disadvantages in the formation of responsibility centers.
Identifies a number of objectives for the successful organization of accounting
by the cost centers.