Responsibility Accounting and Cost Control
Topic:Responsibility Accounting and Cost Control.
Subject:
Management control systems
Index:
|Sr.No |Topic |Page No |
|1 |Meaning of Responsibility Accounting |3 |
|2 |Steps involved in Responsibility Accounting |5 |
|3 |Responsibility Centres |6 |
|4 |Cost Centres v/s Responsibility centres |9 |
|5 |Development of measures of performance |10 |
|6 |Advantages and disadvantages of Responsibility Accounting |11 |
|7 |Types of Responsibility Centres & Traditional Evaluation Methods |12 |
|8 |Controllability Concept |14 |
|9 |Relevance of responsibility reporting |14 |
|10 |Cost Control |19 |
|11 |Forecasting for Accounting Cost Control |20 |
|12 |The Cost Control Problem |21 |
|13
Subject:
Management control systems
Index:
|Sr.No |Topic |Page No |
|1 |Meaning of Responsibility Accounting |3 |
|2 |Steps involved in Responsibility Accounting |5 |
|3 |Responsibility Centres |6 |
|4 |Cost Centres v/s Responsibility centres |9 |
|5 |Development of measures of performance |10 |
|6 |Advantages and disadvantages of Responsibility Accounting |11 |
|7 |Types of Responsibility Centres & Traditional Evaluation Methods |12 |
|8 |Controllability Concept |14 |
|9 |Relevance of responsibility reporting |14 |
|10 |Cost Control |19 |
|11 |Forecasting for Accounting Cost Control |20 |
|12 |The Cost Control Problem |21 |
|13
References: 1. papers.ssrn.com/sol3/papers.cfm?abstract_id=74368 2. http://maaw.info/ResponsibilityAccountingConcept.htm 3. McNair, C. J. and L. P. Carr, 1994. Responsibility redefined: Changing concepts of accounting-based control. Advances in Management Accounting: 85-117 4. Paper ' ' 5, advanced cost accounting and cost system, board of study, ICAI 5. Ch. 9, Responsibility Accounting, Board of Study, ICAI 6. www.rocw.raifoundation.org/management/bba/AdvancedMgmtAccounting/lecture-notes/lecture-01.pdf