РОЗМЕЖУВАННЯ ВІДПОВІДАЛЬНОСТІ ТА НАДІЛЕННЯ ПРАВ В СИСТЕМІ УПРАВЛІНСЬКОГО ОБЛІКУ

Abstract

The article presents the results of the study on the essence of the process of delimitation of responsibilities and rights for the organization of management accounting in order to further generate information for project development and management decisions regarding the effectiveness of departments and enterprises as a whole. The structure of the three-level management system of the enterprise is given. The levels of delimitation of responsibilities and empowerment of managers at different levels of management of the enterprise are determined. It is established that appropriately defined levels of delimitation of responsibilities and empowerment provide an opportunity to increase the level of control and provide an assessment of the activities of individual managers, the state of achievement of the goals of the company and the company itself. Subdivisions are defined as centers of responsibility for individual components of the process of information formation for the management of the enterprise. The principles of organization of division of responsibilities and empowerment are highlighted. The information on the organization of the account on the centers of responsibility, its essence and a technique of the organization is resulted. The essence and concept of accounting by centers of responsibility are given. It is determined that the ability to manage has certain limitations. It is established that in the case of growing business and complicating its structure, there is a need to distribute decision-making powers between different levels of government. Delegation of decision-making powers means decentralization of management. The advantages and disadvantages of delegating authority are presented.The first step in the organization of management accounting for the centers of responsibility is the allocation of appropriate centers in order to consolidate responsibility. In the process of allocating centers of responsibility, first of all, the organizational and technological structure of the enterprise is taken into account, job descriptions, which establish the rights and responsibilities of specific employees. The main purpose of management accounting by responsibility centers is to assist managers in compiling reports on budget execution and evaluating performance.