Organizational and communication aspects of accounting by responsibility centers

The article describes the organizational and communicative aspects of accounting by responsibility centers. The purpose of the article is to substantiate the organizational and communicative aspects of accounting by responsibility centers for the development of a model of organizing accounting by responsibility centers. To achieve the goal, the following tasks were identified: to determine the economic essence of responsibility centers; to characterize the types of responsibility centers and the features of the organization of accounting in them; to determine the communication links in responsibility centers; to develop a model of organizing accounting by responsibility centers, taking into account accounting, control and communication aspects. To solve the tasks set, the following methods were used: theoretical generalization, analogies, analysis, grouping, and systemic approach. Scientific approaches to determining the economic essence of responsibility centers are considered. The features of the classification of responsibility centers in management accounting are characterized depending on the controllability of their indicators to the center of income, expenses, profit and investment. It has been established that in accounting for responsibility centers, responsibility, classification of income and expenses into controlled and uncontrolled, communication links, internal reporting, and control and evaluation of the results of their activities are of great importance. It is substantiated that the system of accounting organization by responsibility centers is characterized by communicative connections between management levels and accounting policy, which reflects the peculiarities of accounting organization in responsibility centers. Communicative connections in responsibility centers are highlighted – horizontal and vertical communications, oral and written communications. The stages of organizing accounting by responsibility centers and options for reflecting the features of organizing management accounting by responsibility centers in accounting policies are proposed. A model of organizing accounting by responsibility centers is developed, taking into account accounting, control and communication aspects.