Metody racjonalizacji kosztów w ośrodkach odpowiedzialności w przedsiębiorstwach województwa warmińsko-mazurskiego
Methods of cost rationalization in responsibility centers in the enterprises in Warmia and Mazury voivodeship

Summary/Abstract: A lot of modern businesses use a decentralized model of management with separated responsibility centers that make managerial and controlling decisions. The aim of this paper is to identify the most common methods of cost rationalization in responsibility centers. A survey was conducted among 169 enterprises, each with at least 50 employees, in Warmia and Mazury Voivodeship. According to the survey, the most common form of control used in the responsibility centers is the analysis of costs. Determining the factors affecting the level of costs in a company also plays an important role in variance analyses of actual versus expected costs.

• Details
• Contents