CONCEPTUAL PRINCIPLES OF CONSTRUCTION OF MANAGEMENT ACCOUNTING OF CENTERS OF RESPONSIBILITY IN BUDGETING AT OIL AND FAT ENTERPRISES OF UKRAINE

The article analyzes the management accounting of responsibility centers that form specific objects of cost accounting, namely budget responsibility centers. The presented system of management post-operational cost accounting, meets the requirements of budgeting and becomes a necessary condition for monitoring the level of compliance with standards and provides a reasonable formation of production costs for technological redistribution at oil and fat enterprises. The information basis of the budgeting process is management accounting. Moreover, management accounting provides the necessary information for budget planning, control and analysis of budget execution, and is one of the components of the budgeting process. Assessment of responsibility centers is useful for understanding the cycles of economic activity, economic processes and structural units in the framework of budgeting. The operations-based management accounting system mainly meets the requirements of budgeting, which becomes a necessary condition for control over the standard conditions of accounting. In order to obtain more detailed information for analysis and control, it is proposed to organize cost accounting by operations-functions of technological processes, which allows analysts to find bottlenecks in technology by identifying redundant technological functions and operations and strengthen control over compliance with proven budgets for each «responsibility center». Accounting for responsibility centers aims to evaluate the management activities of a particular responsibility center and to provide a responsibility report and an information report for the evaluation of senior management. It is a method of management accounting that measures the results of each responsibility center, which allows each manager to realize the responsibility in their field of cost accounting and budgeting.

Analisis Responsibility Center Guna Memaksimalkan Kinerja tiap Divisi di STIKES RS Anwar Medika di Sidoarjo

This study aims to analyze the application of responsibility center to the performance of each division in STIKES RS Anwar Medika in Sidoarjo. The design of this study is quantitative using survey methods. Observations were made with a questionnaire instrument with scoring given to educators and students of the achievements of each division STIKES RS Anwar Medika in Sidoarjo. The results of this study illustrate that the performance of the three divisions is sufficient to achieve the vision and mission of the STIKES RS Anwar Medika, but this has not been maximized due to inappropriate strategies. It is known that the number of educators is not balanced with the number of students resulting in a high workload of educators and an impact on the lack of educator productivity in terms of research development. Completeness of laboratory facilities is sufficiently supported so that students can take advantage of research development and knowledge enhancement. Keyword: Responsibility Center, STIKES RS Anwar Medika, vision and mission, performance

Responsibility Center Budgeting as a Mechanism to Deal with Academic Moral Hazard

Universities face inherent informational asymmetries. These make university budgeting prone to various challenges including moral hazard. The last forty years has seen some large research- intensive universities move from centralized incremental budgeting to decentralized Responsibility Center Budgeting (RCB). It is assumed that a faculty chooses a level of costly effort in generating revenue for the university. The level of faculty effort is not observable by the central administration. When there is no revenue uncertainty or when the faculty is not risk averse, pure RCB is best from the perspective of the administration. The intuition is that pure RCB fully aligns financial responsibility with academic authority, that is, it makes the faculty the residual claimant. Once the faculty is risk averse, partial RCB is optimal. Partial RCB provides a balance between providing the right incentives to the faculty and the university reducing the revenue risk faced by the faculty.

Responsibility Center Budgeting as a Mechanism to Deal with Academic Moral Hazard

Universities face inherent informational asymmetries. These make university budgeting prone to various challenges including moral hazard. The last forty years has seen some large research- intensive universities move from centralized incremental budgeting to decentralized Responsibility Center Budgeting (RCB). It is assumed that a faculty chooses a level of costly effort in generating revenue for the university. The level of faculty effort is not observable by the central administration. When there is no revenue uncertainty or when the faculty is not risk averse, pure RCB is best from the perspective of the administration. The intuition is that pure RCB fully aligns financial responsibility with academic authority, that is, it makes the faculty the residual claimant. Once the faculty is risk averse, partial RCB is optimal. Partial RCB provides a balance between providing the right incentives to the faculty and the university reducing the revenue risk faced by the faculty.

Discussion on Double-layer Responsibility Control System of Enterprise Environmental Cost

Based on the inside and outside area of the enterprises, this paper re-constructs the double-layer responsibility control system of enterprise environmental cost (DRSEC) by referring to life cycle theory, responsibility center theory and system theory. In the inner layer, each responsibility center of environmental cost control is divided according to the five stages of the enterprise life cycle. These responsibility centers closely cooperate to effectively reduce the environmental costs of the enterprises. In the outer layer, the two major responsible entities of the government and the public supervise the control of environmental costs, guide the goals setting of environmental costs and give feedback to inner layer. By designing a double-layer environmental cost control system with synchronous operation of inner and outer layers, we expect to provide new ideas for enterprises to control environmental costs.

PROSES PENYUSUNAN ANGGARAN DAN PENILAIAN KINERJA DITINJAU DARI ASPEK PERILAKU (Studi Kasus Pada Perguruan Tinggi Swasta ”X” Di Surabaya)

This study intends to find out the impact of planning and budgeting processes and performance measures on the behaviour of the responsibility center managers employed in a private university “X”. Method used in this study was qualitative research approach. The results showed that planning and budgeting submission processes with a bottom up participative approach influenced the behaviour of the responsibility center managers. Their appreciation and togetherness feeling was developed, as well as their commitment to execute the planned program and budgeting. Secondly, in the case that the approved planning and budgeting was implemented not as expected and planned without any explanation yielded a negative behaviour to the central managers that were shown by their less optimum potential works or with no action at all. Thirdly, financial performance measured with variant analysis was not reflecting the real performance of the responsibility center managers. The fact could cause misinterpretation of the management and also negative impact. It brought frustration among the responsibility center managers who actually had good performance. Furthermore, performance measurement, that is mainly based on financial aspects and neglecting non financial ones, influenced the reluctance of the responsibility center managers who just considered short term purposes and reluctant to make innovation. And last, by following steps suggested in the Balanced Scorecard, it could be able to define the Key Performanc Indicators of responsibility center managers with taking into consideration either financial or non financial aspects.