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Management Accounting in Health Care Organizations, 3rd Edition by David W. Young

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CHAPTER 7 Designing the Responsibility Accounting Structure

Learning Objectives

On completing this chapter, you should know about
  • Issues that senior management must consider if its organization's profit centers are to be most effective
  • The relationship between the responsibility accounting structure and managers' incentives
  • Transfer prices and their role in a responsibility accounting system
  • How matrix-like organizational structures can complicate the design effort
  • Issues to consider in designing an appropriate motivation process for an organization's employees
  • Informal decision making and its influence on an organization's success

Chapter 6 discussed some of the basic design issues in developing or reconfiguring a responsibility accounting ...

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