Urbonaitė, Monika; Stončiuvienė, Neringa
March 2013
Management Theory & Studies for Rural Business & Infrastructure ;2013, Vol. 35 Issue 1, p127
Academic Journal
The aim of the research is: after identification of cost responsibility centres forming factors and evaluation of their mutual relationships, to develop cost responsibility centres making model and methodology of its application. The study is based on the analysis of Agency Theory and Principal - Agent Model, and scientific literature, concerned on responsibility centres formation, and its usage of cost accumulation modelling and responsibility accounting. The factors of cost responsibility centres forming were analysed as well as their mutual interrelations and adjustment capabilities were identified. Theoretical results are verified through method of expert evaluation. The results of research are: created model of cost responsibility centres formation and the techniques of its practical application. On theoretical point of view the importance of research is aggregation in responsibility centres forming model the indicators, pointed in scientific literature. The model can be applied in practice, in order to properly define the responsibility for the costs of analysing their appropriateness and validity.


Related Articles

  • LA REVUE DES THÈSES.  // Comptabilité Contrôle Audit;Sep2011, Vol. 17 Issue 2, p167 

    No abstract available.

  • MÄ°LLÄ° KÄ°MLÄ°K VE TÃœKETÄ°CÄ° AŞİNALIÄžININ MENÅžE ÃœLKE Ä°MAJI ÃœZERÄ°NE ETKÄ°LERÄ°NÄ°N Ä°NCELENMESÄ°: BULGARÄ°STAN ÖRNEĞİ. YILMAZ, Mustafa; SÜTÜTEMİZ, Nihal; ALTUNIŞIK, Remzi // International Journal of Management Economics & Business / Ulusl;2013, Vol. 9 Issue 20, p19 

    In literature, attitudes which consumers develop against foreign country products are summarized as 'country of origin image' term. In the literature, the role of country of origin in consumer decision making is examined from two aspects. First aspect is on the claims that the country of origin...

  • Increase of Effectiveness of the Activity of State Executive Power Bodies Based on Spatial Aspects of Labor Potential Development. Poltarykhin, Andrei Leonidovich; Vinnikova, Aleksandra Borisovna; Vazhenina, Tatiana Yurievna; Marusenko, Irina Anatolievna // Advances in Natural & Applied Sciences;May2014, Vol. 8 Issue 5, p427 

    The article considers increase of the effectiveness of the activity of executive power bodies based on spatial aspects of labor potential development of officials. Research of the abstract model of the system of labor potential development by way of studies of abstract properties and relations...

  • THE EVOLUTION OF SERVICE-DOMINANT LOGIC AND IT'S IMPACT ON MARKETING THEORY AND PRACTICE: A REVIEW. Zinser, Brian A.; Brunswick, Gary J. // Academy of Marketing Studies Journal;2016, Vol. 20 Issue 2, p120 

    The purpose of this article is to provide a chronological perspective on the growth and development of service-dominant (SD) logic within marketing. The authors discuss the growth and evolution of this approach to understanding the theory and practice of marketing, and also provide some thoughts...

  • The relation between banks' funding costs, retail rates and loan volumes: An analysis of Norwegian bank micro data. Raknerud, Arvid; Vatne, Bj�rn Helge // Norges Bank: Working Papers;12/3/2012, Issue 17, p1 

    We use a dynamic factor model and a detailed panel data set for six Norwegian bank groups to analyze i) how funding costs affect retail loan rates and ii) how retail rate differences between banks affect market shares. The data set consist of quarterly data for 2002Q1-2011Q3 and include...

  • Information acquisition and transparency in committees. Gersbach, Hans; Hahn, Volker // International Journal of Game Theory;2012, Vol. 41 Issue 2, p427 

    We study an intertemporal model of committee decision-making where members differ in their levels of efficiency. They may acquire costly information that enhances their ability to make a correct decision. We focus on the impact of transparency. We show that the principal's initial utility is...

  • COMPREHENSIVE VARIANCE ANALYSIS BASED ON EX POST OPTIMAL BUDGET. Yahya-Zadeh, Massood // Academy of Accounting & Financial Studies Journal;Sep2012 Supplement, Vol. 16, p65 

    This article presents a new framework for flexible budgeting, cost of capacity, and inventory variance analysis. Three features are central to the proposed comprehensive variance analysis. First, the traditional concept of flexible budget is replaced with the concept of optimal ex post flexible...

  • Beyond the status quo. WOGGON, LINDA // Smart Business Cincinnati/Northern Kentucky;Jan2013, Vol. 8 Issue 12, p8 

    Often overlooked in discussions about improving Ohio's economy is the fact that actions taken by state and local governments are primary drivers of the cost of doing business. Their ability to levy taxes and impose costly regulations directly impact a company's bottom line. When governments are...

  • TEKES impact goals, logic model and evaluation of socio-economic effects. Hyvärinen, Jari // Research Evaluation;Oct2011, Vol. 20 Issue 4, p313 

    This article uses meta analysis and a meta logic model to summarize and explain those impacts which can be demonstrated by using existing results of evaluation studies concerning public research, development, and innovation (R&D&I) funding in Finland. The methodology for developing the detailed...


Read the Article


Sorry, but this item is not currently available from your library.

Try another library?
Sign out of this library

Other Topics