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Responsibility Centres and Internal Assignment Prices

Author

Listed:
  • Corina-Graziella BÂTCĂ-DUMITRU

    (Bucharest University of Economic Studies)

  • Daniela-Nicoleta SAHLIAN

    (Bucharest University of Economic Studies)

  • Cleopatra ȘENDROIU

    (Bucharest University of Economic Studies)

Abstract

In the article hereby we present aspects regarding the responsibility centres and what they represent, respectively, the types of responsibility centres and the decisions about choosing the type of such a centre, as well as regarding the internal assignment prices and the methods for their setting.

Suggested Citation

  • Corina-Graziella BÂTCĂ-DUMITRU & Daniela-Nicoleta SAHLIAN & Cleopatra ȘENDROIU, 2022. "Responsibility Centres and Internal Assignment Prices," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 3(2), pages 19-29, February.
    • Handle: RePEc:ahd:journl:v:3:y:2022:i:2:p:19-29
    DOI: 10.37945/cbr.2022.02.03
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    More about this item

    Keywords

    responsibility centre; internal assignment price; price-based methods; cost-based methods;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • G32 - Financial Economics - - Corporate Finance and Governance - - - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill

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