Measuring Financial Performance Types Of Responsibility Centers
AbstractThe financial performance of a responsibility center is measured on the basis of specific indicators of the nature center. To obtain a relevant and consistent images relating to the performance of an entity is required to use a system of indicators. Performance indicators of the structure it needs to capture at the same time, at least the following aspects: the objectives of the entity, its strategy, efficacy and effectiveness of activities carried out, the entity's ability to adapt to the requirements of the market in which they operate. Financial indicators of performance are the most objective, because most businesses give important resources for the activities of audit and control.
Download InfoIf you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
Bibliographic InfoArticle provided by Faculty of Economics, Tibiscus University in Timisoara in its journal Anale. Seria Stiinte Economice. Timisoara.
Volume (Year): XVIII/Supplement (2012)
Issue (Month): (November)
financial profitability indicators; value added; management control; cost centers;
Find related papers by JEL classification:
- P27 - Economic Systems - - Socialist Systems and Transition Economies - - - Performance and Prospects
- M50 - Business Administration and Business Economics; Marketing; Accounting - - Personnel Economics - - - General
You can help add them by filling out this form.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Daniel Kysilka).
If references are entirely missing, you can add them using this form.