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As we discussed, Winston Corporation is considering implementing a responsibility accounting system.A responsibility accounting system is one that evaluates center managers based on reports that include only revenues and costs that a particular manager can control.If the manager is responsible for both revenues and costs, the center is referred to as a profit center.A cost center is one in which the manager is only responsible for costs.
The primary advantage of a responsibility accounting system is that managers are rewarded based on factors that are within their control, creating a direct relationship between their performance and their performance evaluation.When being evaluated with a responsibility accounting system, managers are not frustrated by receiving performance evaluations that are influenced significantly by external factors.Also they are not rewarded for performance that results from factors outside of their control.Therefore, from a management evaluation standpoint, a responsibility accounting system has a significant advantage over traditional accounting systems.
If you need any additional information about such systems, please contact me.
Keywords: responsibility, accounting, system, manager, center, profit, cost, performance, control, evaluation