responsibility accounting
41controllable costs — Costs identified as being controllable and therefore able to be influenced by a particular level of management. Information about those costs is therefore directed to the correct management personnel in the appropriate operating statements In any …
42учет издержек по центрам ответственности — Метод учета издержек по отдельным участкам производства, выделяемым по разному в зависимости от организационно технических условий: от рабочего места до цеха, отдела. Они называются «центрами ответственности за расходование средств»… …
43учет по центрам ответственности — Система, при которой доходы, расходы и капитал учитываются в разрезе центров ответственности. [http://www.lexikon.ru/dict/uprav/index.html] Тематики бухгалтерский учет EN responsibility accounting …
44auditing — ▪ accounting Introduction examination of the records and reports of an enterprise by specialists other than those responsible for their preparation. Public auditing by independent, impartial accountants has acquired professional status and… …
45United States — a republic in the N Western Hemisphere comprising 48 conterminous states, the District of Columbia, and Alaska in North America, and Hawaii in the N Pacific. 267,954,767; conterminous United States, 3,022,387 sq. mi. (7,827,982 sq. km); with… …
46Economic Affairs — ▪ 2006 Introduction In 2005 rising U.S. deficits, tight monetary policies, and higher oil prices triggered by hurricane damage in the Gulf of Mexico were moderating influences on the world economy and on U.S. stock markets, but some other… …
47Corporate governance — Not to be confused with corporate statism, a corporate approach to government rather than the government of a corporation Corporate governance is a number of processes, customs, policies, laws, and institutions which have impact on the way a… …
48Auditor's report — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …
49Business ethics — For the episode from the American television series The Office, see Business Ethics (The Office). Business ethics (also corporate ethics) is a form of applied ethics or professional ethics that examines ethical principles and moral or ethical… …
50Italy — /it l ee/, n. a republic in S Europe, comprising a peninsula S of the Alps, and Sicily, Sardinia, Elba, and other smaller islands: a kingdom 1870 1946. 57,534,088; 116,294 sq. mi. (301,200 sq. km). Cap.: Rome. Italian, Italia. * * * Italy… …
