Strategic and operational perspective of the principles of identification of the scopes of responsibility for costs

Michał Chalastra


One of the key requirements of today’s management accounting is the identification of the scopes of responsibility for the costs. There is a theory that to each cost, there should an assigned person who is responsible for it (Leszczyński Z, Wnuk T Controlling, Fundacja Rozwoju Rachunkowości w Polsce, Warszawa, p 12, 1999; Sojak S Rachunkowość zarządcza. Dom Organizatora, Toruń, p. 645, 2003; Drury C Rachunek kosztów. PWN, Warszawa, pp 416–417, 1998; Nowak E Zaawansowana rachunkowość zarządcza. PWE, Warszawa, p 12, 2009). The responsibility should be borne both from the operational and from the strategic perspective (Świderska G Rachunkowość zarządcza i rachunek kosztów. Diffin, Warszawa, p 12, 2003; Szydełko Ł Rachunek odpowiedzialności w strategicznych jednostkach biznesowych, Zeszyty Naukowe politechniki Rzeszowskiej, Nr 248, Rzeszów, p 2002, 2002). In practice, however, the fulfilment of those requirements is not that easy. To satisfy them, various types of responsibility for costs need to be defined. Then, specific tasks that need to be performed by particular persons must be detailed. This article aims to determine the issues.
Author Michał Chalastra (FM / DA / MAU)
Michał Chalastra,,
- Management Accounting Unit
Publication size in sheets0.5
Book Procházka David (eds.): The impact of globalization on international finance and accounting: 18th Annual Conference on Finance and Accounting (ACFA), Springer Proceedings in Business and Economics, 2018, Springer, ISBN 978-3-319-68761-2, [978-3-319-68762-9], 484 p.
Keywords in Englishresponsibility for costs, responsibility centres
Languageen angielski
Score (nominal)20
Score sourcepublisherList
ScoreMinisterial score = 20.0, 28-01-2020, ChapterFromConference
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