FEATURES OF THE ORGANIZATION OF MANAGEMENT STRUCTURE BASED ON THE FORMATION OF FINANCIAL RESPONSIBILITY CENTERS
The article substantiates the need for the organization of management accounting in the context of financial responsibility centers, which provides the ability to control over the results at all levels of management. The expediency of formation of segments as part of the organization or the business, the ability of segmental accounting in the context of financial responsibility centers more effectively to manage the business activities of the organization, to identify the reasons for a positive or negative result, as well as responsible persons for this result are proved. In this regard, the distribution of powers, relating to the management decision-making, in order to reduce the level of responsibility of managers is suggested. The scheme of the organization of management accounting on the centers in the context of financial responsibility is offered. The stages of the formation of centers of financial responsibility in the organization are identified. Particular attention is paid to the comparability requirement of each type of activity of the organization with the specific centers of financial responsibility. The choice of formation of financial responsibility centers and cost centers determined the specifics of the organization, and therefore principles of financial responsibility centers are proposed, the implementation of which allows to have access to full and transparent information on income and costs by each responsibility center.