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Responsibility Accounting (Management Advisory Services)


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Responsibility Accounting (Management Advisory Services)

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Responsibility Accounting (Management Advisory Services)

  1. 1. Joy Kenneth Sala Biasong, D.M., Ed.D., Ph.D. Resource Person
  2. 2.  Responsibility Centers  Cost Centers  Profit Centers  Investment Centers
  3. 3. Concepts Benefits Costs
  4. 4.  Evaluation of Cost Centers’ Performance  Use of Budgets in Cost Evaluation  Responsibility Accounting Reports  Classification of Costs Controllable Costs Direct Costs ( R. Roque)
  5. 5.  Evaluation of Profit Centers’ Performance
  6. 6.  Evaluation of Investment Centers’ Performance  Residual Income
  7. 7.  Methods Market Price Modified Market Price Transfer Price based on Full Cost Transfer Price based on Variable Cost Negotiated Transfer Price Dual Transfer Price Standard Costs in Transfer Pricing Accounting Treatment for Intra- Company Transfers ( R. Roque)