Controllable Costs And Can not Be Controlled
Income and expense may be reported to the person responsible for him. However, since income can be identified with who is responsible for acquiring them, then include only accounting reporting costs that occur in the centers of responsibility. While the central issue of accountability in terms of profits, investment earnings are not discussed in this article.
Cost Reduction Through Accounting Oversight accountability
Efficiency Cost Accounting Oversight Through Accountability -
Unlike income. The costs in the areas of accountability are not always as a result of decisions taken by the heads of the relevant section. For example: the foreman of the production that has no influence on the purchase of production machinery, then the depreciation cost is not the cost of the machine can be controlled (uncontrollable cost). But for the same foreman, the use of raw materials, direct labor costs is the cost of control (controllable cost). Cost of control is a cost that can be influenced by a manager through the implementation of its delegated authority. Guidelines for determining whether a fee can be charged as a responsible person under "Report of Committee on Cost Concept and Standard" is the first: If someone has the authority both in the acquisition and use of services, then he should be burdened with the cost of those services. Second, if a person can significantly affect the amount of certain expenses through his own actions, he can be saddled with the cost of proficiency level. Third, While one can not significantly affect the amount of certain expenses through his own actions, he may also be charged if the management that he wants attention, so that he can make people responsible influence. Someone obviously can affect the amount of an expense if it has the authority to obtain and use the services. For example: marketing managers who have the authority to decide on the media campaign and the amount of the costs, it is clear that she is responsible for the costs.
Above criteria is about cost control. What about the cost of control. These charges are beyond the limits of responsibility of a manager. Thus he had no power to influence or control. Eg; financial managers can not be held to explain the increase in marketing costs in an area. It is the authority of the marketing manager in the company to increase sales turnover. And there are many other examples. Importantly manager job description has a clear and unequivocal about its jurisdiction.
Income and expense may be reported to the person responsible for him. However, since income can be identified with who is responsible for acquiring them, then include only accounting reporting costs that occur in the centers of responsibility. While the central issue of accountability in terms of profits, investment earnings are not discussed in this article.
Cost Reduction Through Accounting Oversight accountability
Efficiency Cost Accounting Oversight Through Accountability -
Unlike income. The costs in the areas of accountability are not always as a result of decisions taken by the heads of the relevant section. For example: the foreman of the production that has no influence on the purchase of production machinery, then the depreciation cost is not the cost of the machine can be controlled (uncontrollable cost). But for the same foreman, the use of raw materials, direct labor costs is the cost of control (controllable cost). Cost of control is a cost that can be influenced by a manager through the implementation of its delegated authority. Guidelines for determining whether a fee can be charged as a responsible person under "Report of Committee on Cost Concept and Standard" is the first: If someone has the authority both in the acquisition and use of services, then he should be burdened with the cost of those services. Second, if a person can significantly affect the amount of certain expenses through his own actions, he can be saddled with the cost of proficiency level. Third, While one can not significantly affect the amount of certain expenses through his own actions, he may also be charged if the management that he wants attention, so that he can make people responsible influence. Someone obviously can affect the amount of an expense if it has the authority to obtain and use the services. For example: marketing managers who have the authority to decide on the media campaign and the amount of the costs, it is clear that she is responsible for the costs.
Above criteria is about cost control. What about the cost of control. These charges are beyond the limits of responsibility of a manager. Thus he had no power to influence or control. Eg; financial managers can not be held to explain the increase in marketing costs in an area. It is the authority of the marketing manager in the company to increase sales turnover. And there are many other examples. Importantly manager job description has a clear and unequivocal about its jurisdiction.
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