About this document

Decentralization in Managerial Accounting by Agustinus Dwichandra12 is a document available to read on EtoBox.

Firms decentralize decision making to local managers for several reasons: local managers have better local information, can respond more timely, and it is impossible for central managers to know all markets. Decentralization also trains and motivates local managers. There are four types of responsibility centers: cost centers focus on costs, revenue centers on sales, profit centers on costs and revenues, and investment centers on all three plus investments. Managerial accounting helps ensure decentralized m

Author

Agustinus Dwichandra12

Language

EN