وعليه يقتضي هذا النظام (محاسبة المس

وعليه يقتضي هذا النظام
(محاسبة المسئولية)
اشتراك جميع المستويات الإدارية بالهيكل التنظيمي للمنشأة
في تحقيق هدف الرقابة على عناصر التكاليف والإيرادات،
بحيث يمكن لكل مسئول في الهيكل التنظيمي أن يراقب عناصر التكاليف
في حدود سلطاته ومسئولياته في ظل مفهوم
(عناصر التكاليف الخاضعة لرقابة المسئول).
كما يتيح ذلك النظام تقييم أداء تلك المستويات الإدارية عن طريق وجود شبكة تقارير من أسفل إلى أعلى والعكس تحقيقاً لأهداف نظام المعلومات المحاسبية في مجال الرقابة وتقييم الأداء .

النتائج (الإنجليزية) 1:

And it requires this system (Responsibility accounting) Involvement of all administrative levels of the organizational structure of the enterprise The goal of cost and revenue elements control, So every official in the organizational structure to monitor cost elements Within the limits of its powers and responsibilities under the concept (Administrator-controlled cost elements). The system also allows evaluating the performance of these administrative levels via a network reports from bottom to top and vice versa in order to achieve the objectives of accounting information system in the area of supervision and performance appraisal.

النتائج (الإنجليزية) 2:

And it requires this system
(Responsibility Accounting) the
involvement of all administrative levels of the organizational structure of the facility
in achieving the goal of cost control and revenue elements,
so that each official in the organizational structure to monitor cost elements
within the limits of its powers and responsibilities under the concept
(under the control of the official cost elements). it
also allows the system evaluate the performance of these administrative levels through a network reports from bottom to top and vice achieve the objectives of accounting information system in the field of control and performance evaluation.

النتائج (الإنجليزية) 3:

Therefore, the system requiresAccounting responsibility.The involvement of all levels of management, the organizational structure of enterpriseThe goal of control over cost and revenue items,So that all the official organization structure to monitor the cost elementsWithin the limits of his powers and responsibilities under the conceptThe factors of cost under the control of the charge).It allows the system to assess the performance of these administrative levels via a network from bottom to top, and vice versa, in furtherance of the objectives of accounting information system in the control and evaluation performance.