Responsibility centres in strategic controlling
Responsibility centres in strategic controlling

Summary/Abstract: The paper justifies the purposefulness of establishing responsibility centres in strategic controlling. On the background of the presented notion and essence of responsibility centres the way of their distinction has been proposed for the purpose of strategic management. It applies to the traditional concept of formulating and implementing the strategy of an organisation and covers the balanced scorecard. It was emphasised that the variant in which responsibility centres established for the purposes of both strategic and operating controlling coincide is the most favourable solution, particularly from the point of view of the unity of command and consistence in operation of an organisation as a whole. If, however, new frames of reference are created for the purposes of strategic controlling, the discussed criteria should include respective business domains or functional areas, processes, etc. Such centres are investment ones with the greatest degree of autonomy, which is at the same time responsible for the largest number of economic parameters.

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