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Scientific paper ID 2216 : 2022/2
POSSIBILITIES OF ORGANIZING RESPONSIBILITY CENTERS IN ROAD TRANSPORT ENTERPRISES AND MODELS OF INFORMATION PROVISION
Teodora Rоupska The article systematizes the possibilities for organizing responsibility centres in a motor vehicle enterprise and models are developed for informational assurance of the effectiveness of their activities. The article is developed in three parts. The first one presents the types of responsibility centres. The second part is dedicated to researching the possibilities of organizing centres of responsibility for operational activities in the motor transport enterprise. In the third part, models developed by the author are presented for information provision of the management for the responsibility centres in the motor transport enterprise, to determine the efficiency of their work.
центрове за отговорност автотранспортно предприятие организиране модели за информационно осигуряване.responsibility centres motor vehicle enterprise organization information assurance models.Teodora Rоupska BIBLIOGRAPHY [1] Lambovska, M., Osnovni printsipi za otsenyavane v byudzhetniya kontrol na organizatsiyata, „Mehanika, transport, komunikatsii“ tom 14, broy 1, 2016 g., statiya № 1286 ( [1] Ламбовска, М., Основни принципи за оценяване в бюджетния контрол на организацията, „Механика, транспорт, комуникации“ том 14, брой 1, 2016 г., статия № 1286 ) [2] Rupska, T., Upravlensko schetovodstvo v agrarnite predpriyatiya – problemi i resheniya, „IK – UNSS“, Sofiya, 2014 g. ( [2] Рупска, Т., Управленско счетоводство в аграрните предприятия – проблеми и решения, „ИК – УНСС“, София, 2014 г. ) [3]MSFO 8 - Operativni Segmenti ot 12.17.2014 (balans.bg) posledno poseshtenie na 27.10. 2022. ( [3]МСФО 8 - Оперативни Сегменти от 12.17.2014 (balans.bg) последно посещение на 27.10. 2022. ) [4] Demski, J., Managerial Uses of Accounting Information, University of Florida, Springer, 2008. [5] Hilton, R. W. &. Platt D. E, Managerial Accounting Creating Value in a Dynamic Business Environment, McGraw-Hill Education, 2 Penn Plaza, New York, NY 10121, Eleventh Edition, 2017. |