مرکز منطقه ای اطلاع رساني علوم و فناوري - AN ANALYSIS OF THE RESPONSIBILITY CENTERS IN BUSINESS ORGANIZATIONS IN TERMS OF STRATEGIC CONTROL AND ACCOUNTING SYSTEM

Abstract :

One of the primary strategic issues which business organizations have to succeed in is the effective use of responsibility centres. In this context, it is important to secure the interaction of responsibility centres in terms of strategic control and accounting practices.This research, which aims to analyze important factors in the sense of strategic control and accounting practices in responsibility centres of Kardemir A.S., consists of two sections as theoretical and practical. After the presentation of literature information in the theoretical section, a questionnaire was done in person to determine the perceptions of administrators related to strategic control and accounting practices in responsibility centres.The data acquired were analyzed using one-sample t test method. The results show that the structure of the organization with responsibility centres, activities, resources, strategies, and vision with strategic control system, strategic goals and targets are important.In the scope of developing responsibility centres in terms of strategic control and accounting practices and increasing their contribution to the company, it will be useful to insure the persistence of significant results and to take preventive measures related to insignificant variables with the support of high level management and active participation of administrators of responsibility centres