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Tipos de centros de responsabilidad financiera

Author

Listed:
  • Gisella Hurel Franco
  • Catherine Elizabeth Bustamante Llerena
  • Stefany Gabriela Ruiz Parrales

Abstract

Los tipos de centros de responsabilidad financiera se encargan de cumplir una determinada función en cada centro y facilitar el cumplimiento de los objetivos y estrategias en un periodo establecido por la empresa. Los centros de responsabilidad permiten que exista equidad en las funciones de cada uno de los centros y aprovechar el intelecto de los miembros que ayudan a obtener e incrementar el beneficio económico. Existen tres tipos de centros de responsabilidad: Centros de costo: Este centro es responsable de cumplir con el presupuesto establecido para la producción con normalidad y a su vez tratar de reducir los costos que incurren en la producción a través de una constante actualización de los costos que existen en el mercado con el objetivo de cumplir con el presupuesto de optimizar los gastos.

Suggested Citation

  • Gisella Hurel Franco & Catherine Elizabeth Bustamante Llerena & Stefany Gabriela Ruiz Parrales, 2020. "Tipos de centros de responsabilidad financiera," Observatorio de la Economía Latinoamericana, Servicios Académicos Intercontinentales SL. Hasta 31/12/2022, issue 267, may.
    • Handle: RePEc:erv:observ:y:2020:i:267:04
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