Содержание
- 2. Plan 1. Definition and classification of responsibility centers 2. Requirements for RC 3. Typology of activity
- 3. 1. Definition and classification of responsibility centers Controlling system provides an accumulation and analysis of information
- 4. 1. Definition and classification of responsibility centers There are four major types of responsibility centers (Exhibit
- 5. 1. Definition and classification of responsibility centers Exhibit 1. Structure of responsibility centers
- 6. 1. Definition and classification of responsibility centers Cost Center - a segment of responsibility, in which
- 7. 1. Definition and classification of responsibility centers Technological costs for the center (Engineered Cost Center) may
- 8. 1. Definition and classification of responsibility centers Revenue center is responsible for the receipt of proceeds
- 9. 1. Definition and classification of responsibility centers Investment center- a center of responsibility, which head simultaneously
- 10. 1. Definition and classification of responsibility centers
- 11. 2. Requirements for the responsibility centers 1. The presence of the responsible for the activities of
- 12. 3. Тypology of Analysis centers
- 13. 4. Designing the structure of the RC Stages of the design structure of the RC: 1.
- 14. 4. Designing the structure of the RC 2. Determining the type of organizational structure (divisional, linear-functional
- 15. 4. Designing the structure of the RC 4. Delineation of zones of competence and responsibility, the
- 16. 5. Problems of choosing of the basic factors for the determination of the cost of their
- 17. 5. Problems of choosing of the basic factors for the determination of the cost of their
- 18. 5. Problems of choosing of the basic factors for the determination of the cost of their
- 19. 5. Problems of choosing of the basic factors for the determination of the cost of their
- 20. 5. Problems of choosing of the basic factors for the determination of the cost of their
- 21. 6.Advantages of the management by the centers of responsibility Controlling system provides an accumulation and analysis
- 22. 6.Advantages of the management by the centers of responsibility R = R1 + R2 – R3
- 23. 6.Advantages of the management by the centers of responsibility Advantages: Provides a process for effective delegation
- 24. 7.Purposes of controlling technology. Controlling technology allows: - to link business strategy with operational management: to
- 25. 7.Purposes of controlling technology. - to increase the accuracy of data (information); - to identify the
- 26. 8. Characteristic (role) of specialist for controlling in the firm Controlling integrates knowledge from all disciplines
- 27. 8. Role of specialist for controlling in the firm - an organizer, able to coordinate a
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