STRATEGIC ACCOUNTING AND ANALYSIS BY RESPONSIBILITY CENTER

The scientific article presents the results of scientific research into the problems of organizing strategic accounting and analysis by responsibility centers, accounting, control and forming a management system by responsibility centers, strategic analysis in the conditions of uncertainty of the external environment. The purpose of responsibility centers at a modern enterprise is indicated as an effective implementation of its strategy. The concept of a responsibility center as a business segment, the manager of which is responsible for the key performance indicator (profit, income or expenses), is given, approaches to forming responsibility centers in the conditions of a corporate structure and on the example of structural divisions of an enterprise are disclosed. The classification of responsibility centers and their effective interaction is presented. The cost center is shown in terms of types of costs: material, labor, added commercial and added management costs. The process of forming the shop and full cost of production, the procedure for calculating and managing various types of profit are indicated on the example of a financial performance report. It is shown that the classification of responsibility centers is based on the criterion of financial responsibility of the heads of the centers, determined by the breadth of powers granted to them and the fullness of responsibility imposed on them. The powers and responsibilities of the heads of responsibility centers are shown: the supply department of the production workshop and the sales department. The minimum responsibility of the supply department and the production workshop is noted, determined by the breadth of their authority - management only of material costs and workshop cost. The maximum responsibility of the responsibility center is established - the management of the enterprise, determined by the breadth of its authority - profit management.