responsibility accounting

responsibility accounting
A system of *management accounting in which individual managers are held *accountable for operational and financial performance. See also *accountability

Auditor's dictionary. 2014.

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  • Учет по центрам ответственности (RESPONSIBILITY ACCOUNTING)  — Система, при которой доходы, расходы и капитал учитываются в разрезе центров ответственности …   Словарь терминов по управленческому учету

  • accounting — /euh kown ting/, n. 1. the theory and system of setting up, maintaining, and auditing the books of a firm; art of analyzing the financial position and operating results of a business house from a study of its sales, purchases, overhead, etc.… …   Universalium

  • accounting standard — A definitive standard for financial accounting and reporting established in the form of a Statement of Standard Accounting Practice (SSAP) issued by the Accounting Standards Committee or, since 1990, a Financial Reporting Standard (FRS) issued by …   Accounting dictionary

  • responsibility — Synonyms and related words: accountability, accountableness, accounting for, action, agency, agentship, amenability, answerability, answerableness, application, arrogation, ascription, assignation, assignment, attachment, attribution, auspices,… …   Moby Thesaurus

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  • Corporate social responsibility — For other types of responsibility, see Responsibility (disambiguation). Corporate social responsibility (CSR, also called corporate conscience, corporate citizenship, social performance, or sustainable responsible business)[1] is a form of… …   Wikipedia

  • Social accounting — (also known as social and environmental accounting, corporate social reporting, corporate social responsibility reporting, non financial reporting, or sustainability accounting) is the process of communicating the social and environmental effects …   Wikipedia

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