Responsibility Centres and Internal Assignment Prices

Responsibility Centres and Internal Assignment Prices

Number 2, February 2022  »  Financial and performance management

Professor Corina-Graziella Bâtcă-Dumitru, PhD
Associate Professor Daniela-Nicoleta Sahlian, PhD
Associate Professor Cleopatra Șendroiu, PhD
Bucharest University of Economic Studies

Abstract: In the article hereby we present aspects regarding the responsibility centres and what they represent, respectively, the types of responsibility centres and the decisions about choosing the type of such a centre, as well as regarding the internal assignment prices and the methods for their setting.
Keywords: responsibility centre; internal assignment price; price-based methods; cost-based methods
Classification JEL: M41, G32 | Pages: 19-29

DOI: dx.doi.org/10.37945/cbr.2022.02.03
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