TITLE

IŠLAIDŲ ATSAKOMYBĖS CENTRŲ FORMAVIMO MODELIS

AUTHOR(S)
Urbonaitė, Monika; Stončiuvienė, Neringa
PUB. DATE
March 2013
SOURCE
Management Theory & Studies for Rural Business & Infrastructure ;2013, Vol. 35 Issue 1, p127
SOURCE TYPE
Academic Journal
DOC. TYPE
Article
ABSTRACT
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.
ACCESSION #
86439641

 

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