Centrele de responsabilitate și prețurile de cesiune internă
Responsibility Centres and Internal Assignment Prices
Author(s): Corina-Graziella Bâtcă-Dumitru, Daniela-Nicoleta Sahlian, Cleopatra ŞendroiuSubject(s): Economy, National Economy, Accounting - Business Administration
Published by: Corpul Experților Contabili și Contabililor Autorizați din România (CECCAR)
Keywords: responsibility centre; internal assignment price; price-based methods; cost-based methods;
Summary/Abstract: In the article hereby we present aspects regarding the responsibility centres and what they represent, respectively, the types of responsibility centres and the decisions about choosing the type of such a centre, as well as regarding the internal assignment prices and the methods for their setting.
Journal: CECCAR Business Review
- Issue Year: 3/2022
- Issue No: 2
- Page Range: 19-29
- Page Count: 11
- Language: English