Umiejscowienie controllingu oraz zasady wyodrębniania ośrodków odpowiedzialności za koszty w Miejskim Przedsiębiorstwie Energetyki Cieplnej
The Settlement of Controlling and Identification of Cost Centers in the Municipal Heat Plant

Summary/Abstract: Purpose – The purpose of this research is to display the settlement of controlling in the organizational structure and the rules of identification of cost centers in the heat plant. Design/methodology/approach – review of literature and case study. Findings – The research showed that controlling unit is located in the linear position in the organization structure. There were 17 cost centers identified in this plant based on to the organizational and process criteria. The cost centers have been divided into 3 groups, based on the category of incurred cost. The company focuses on the group of cost centers which incur the highest costs of the core activitie (heat production and transmission) and have the highest share in the total costs of the company. Originality/value – The paper displayed the rules of identification of cost centers in the heat plant based on the quality management system.

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