Outlines Regarding the Organizational Policy of Cost Center Management
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| Pages: | 40 : 47 |
| Abstract: |
The cost center represents one of the most important responsibility centers and its manager is mostly responsible for achieving operational efficiency and minimizing product costs. Across all company units, cost centers are operated for various accounting and control purposes, such as: classification, planning and allocation objects. This study brings a theoretical and practical contribution to the general considerations of cost center management and state through a feasible example, the influence of the cost center tariff as a support in the make or buy decision. |
| JEL classification: | M11, D24, 61, D81 |
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M11, D24, 61, D81
