RESPONSIBILITY CENTRES’ ROLE IN PRACTICING A PERFORMING
                      MANAGEMENT

  Professor PhD Briciu Sorin, University “1st December 1918”, Alba Iulia, sbriciu@yahoo.com


      Abstract: A responsibility centre corresponds to an inferior level of responsibility for the
enterprise and, in the same time, it is the base for calculating the performances of the one
responsible with the accomplishment of the undertaken tasks. From the economic viewpoint, the
responsibility centres can be classified into profit centres and costs centres. The profit centres can
be considered those divisions of an enterprise, which are realizing in fact the outlet, such as the
basis wards. The costs centres are those divisions of an enterprise, which are determining only the
expenses (costs). From budgeting the profit and cost centres, meaning the responsibility centres, we
can forecast the complete posts regarding the determination of the supplying prices. The budget
laying down methodology supposes the following steps: A. Elaborating the outlet cost’s budget; B.
Elaborating the general administrating expenses budget; C. Elaborating the marketing expenses
budget.

       Key words: responsibility centre, profit centres, costs centres, budget.

       Jel codes: M41, D24, D80.