Accounting. Responsibility center: concept and types (most important)

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Accounting. Responsibility center: concept and types (most important)

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67. Responsibility center: concept and types

Responsibility Center - separate structural subdivisions of the organization, intended for rationing, planning, accounting for the costs of the enterprise for the purpose of primary observation, control and operational management of costs at each stage of the production process.

Responsibility centers are created to ensure operational control over the economic activities of the enterprise. The head of the organization is responsible for the results of the activities of the main and auxiliary centers.

Depending on the functions performed, the responsibility centers are divided into main и auxiliary.

1. Main responsibility centers engaged in the creation of products, the performance of works, the provision of services.

The main center corresponds to the following areas of responsibility:

1) inventory control center;

2) structural subdivisions of the main production;

3) management centers;

4) sales centers.

Inventory Control Center ensures the timely procurement and acquisition of inventories and material resources and keeps records of warehouse management.

Structural divisions of the main production control the technological process of production of products (works, services).

The main tasks production process are:

▪ control over the rational use of resources;

▪ correctness of calculation of the actual production cost of products;

▪ identifying the results of cost reduction, preventing excess use of raw materials and materials;

▪ timely reflection of data on actual costs in reporting, etc.

Management Responsibility Centers manage the organization and account for the costs of management. Management centers are administration, planning departments, etc.

Sales Responsibility Centers carry out accounting for the sale and sale of products in accordance with the concluded agreements (sales department, etc.).

The main tasks of the implementation process are:

▪ control over the release of products (works, services), their safety in warehouses and storage areas within the organization;

▪ timely and correct registration of shipped products, as well as products in transit, etc.;

▪ control over the implementation of planned indicators of supply contracts for sold products;

▪ timely and complete reflection of the actual costs of producing products, performing work, providing services and marketing (sales) of these products (works, services), etc.

2. Auxiliary responsibility centers take an indirect part in the production process of products (works, services).

Auxiliary center corresponds to the following areas of responsibility:

1) general economic centers;

2) centers serving the main production process.

General business centers are engaged in the organization of general business accounting at the enterprise, as well as cost control for management needs not directly related to the production process.

General economic centers include objects of the social sphere, the economic department, etc.

Centers serving the main production process, are intended to perform auxiliary work.

Author: Kabkova E.N.

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