NGHIÊN CỨU ĐÁNH GIÁ CÁC TRUNG TÂM TRÁCH NHIỆM TRONG KẾ TOÁN TRÁCH NHIỆM TẠI VIỄN THÔNG THANH HÓA
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Abstract
Responsibility accounting is one of the economic and financial management tools that play an important role in the management, administration and control o f business activities in the enterprise. Through studying on assessment of responsibility centers in responsibility accounting in Thanh Hoa Telecommunications, the author offers solutions that contribute to perfecting responsibility accounting at this unit.
Keywords: Responsibility accounting, responsibility center, cost center, revenue center, profit center, investment center, Thanh Hoa Telecommunication.