Theoretical and applied aspects of application of the system of centers of responsibility in management of process of realization of operational activity of the economic entity

Abstract

The article proves the importance of the system of responsibility centers in the management of the enterprise. This system allows you to divide the enterprise into separate segments or divisions, allowing those responsible persons to act independently, giving them a degree of independence through the delegation of certain powers. On the basis of the available theoretical researches and the applied practices in article the conceptual device of sphere of application of the centers of responsibility in management of process of realization of operational activity is specified and deepened. Operating activities are considered as the main activity of the business entity, which covers the processes of entry of resources, their processing into a finished product (good or service) and its exit from the enterprise. Operating activities provide the bulk of the company's income and are implemented on the basis of cycles in the main processes. Each cycle of operational activities has its own key indicators, control over which can be established by the heads of responsibility centers. The article clarifies the list of key indicators in terms of cycles of operating activities of the business entity. The center of responsibility is considered as a structural component of the organizational structure of the enterprise and has its own head, who fully controls the implementation of a particular area of activity and is responsible for the results of such a center. The article presents a refined and expanded classification of responsibility centers according to management and operational criteria. The result of the study was the formation of updated characteristics of the centers of responsibility of operational activities, depending on the key indicators for the relevant cycles of its implementation and refined classification features of the centers themselves.Given the characteristics of the centers of responsibility, it becomes possible to further develop proposals of organizational and methodological nature for the formation of a system of centers of responsibility in the implementation of operational activities of the enterprise. In addition, such a system should be formed considering additional specific features of the enterprise: its size, type of corporate structure, industry affiliation, etc. The result of improvements in the implementation of centers of responsibility in the operational activities of the enterprise should be increased control by senior management over certain results of the enterprise and advisory assistance to management in organizing such control in places of direct management influence.