responsibility budget

responsibility budget
учет бюджет центра ответственности* (план доходов или расходов, установленный в отношении лиц, ответственных за его выполнение)
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Англо-русский экономический словарь.

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Смотреть что такое "responsibility budget" в других словарях:

  • budget manual — A manual setting out the administrative procedures and operations that should be applied in the operation of the budgetary control system. It covers guidelines for the operation of the budget committee and the budget centres and includes such… …   Accounting dictionary

  • budget manual — A manual setting out the administrative procedures and operations that should be applied in the operation of the budgetary control system. It covers guidelines for the operation of the budget committee and the budget centres and includes such… …   Big dictionary of business and management

  • Бюджет центра ответственности (RESPONSIBILITY BUDGET)  — Бюджет, устанавливающий планы в разрезе лиц, ответственных за их выполнение. Этот бюджет представляет собой механизм контроля функционирования менеджеров центров ответственности, поскольку в нем закрепляются ожидаемые показатели эффективности их… …   Словарь терминов по управленческому учету

  • Responsibility for the Holocaust — Historians differ as to where the responsibility for the Holocaust lies. Intentionalist historians such as Lucy Dawidowicz argue that Hitler planned the extermination of the Jewish people from as early as 1918, and that he personally oversaw its… …   Wikipedia

  • budget centre — A section or area of an organization under the responsibility of a manager for which budgets are prepared; these budgets are compared with actual performance as part of the budgetary control process. A budget centre may be a function, department …   Accounting dictionary

  • budget centre — A section or area of an organization under the responsibility of a manager for which budgets are prepared; these budgets are compared with actual performance as part of the budgetary control process. A budget centre may be a function, department …   Big dictionary of business and management

  • budget expenditure head — A way of analysing a budget and presenting financial statements under major headings, each budget heading being the responsibility of a particular manager. Under some circumstances a manager may be responsible for more than one budget expenditure …   Accounting dictionary

  • Budget Committee — A group of people that creates and maintains fiscal responsibility for an entity or organization. In a company, this committee usually consists of the top management and the CFO. Budget committees typically review and approve departmental budgets …   Investment dictionary

  • budget authority — Broad responsibility conferred by Congress that empower government agencies to spend federal funds. Congress can specify criteria for the spending of these funds. For example, it may stipulate that a given agency must spend within a specific year …   Financial and business terms

  • Office for Budget Responsibility — Formation May 2010 Purpose/focus Economic forecasting to provide guidance for the budget Region served United Kingdom Chairman Robert Chote …   Wikipedia

  • National Commission on Fiscal Responsibility and Reform — Part of a series of articles on Unit …   Wikipedia


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