The decision-making center is responsible for accepting and organizing the implementation of such tasks as accounting, control, analysis and logistics. This role can be performed by the organization's management company, the management system of a division, project, or directory.
The area of responsibility of the accounting center includes the corresponding indicators. An example is the main accounting service, which is responsible for the timely collection of information, its reliability and delivery of processed data to the final recipients. It should be borne in mind that this service may have the functions of not only the accounting center, but also the cost center.
The Central Control Center is responsible for the timely detection of discrepancies in the quality of manufactured products, changes in these indicators, and the frequency of analysis. For example, the technical supervision service of an enterprise has the functions of control and cost centers.
The analysis center is responsible botim database for the creation and operation of the system for studying the key performance indicators of the organization. It studies deviations from planned figures and identifies the relationship between them and the facts, determines emerging trends in change. The received data, in accordance with the time frame, this center must send to a similar logistics point. As a rule, the center of analysis at the enterprise is the planning and economic department, the controlling department, the analytics department, etc. They also have the functions of the cost center.
The logistics center is responsible for the optimal movement of goods and materials and human resources within the production process both within the organization and outside of it.
All actual data in the budgets comes from the relevant accounting centers, and their use occurs in the same control and analysis points.
Example of the structure of the central office in a company
Financial service centers are divided depending on the nature of their activities:
Cost center is the departments, services, and divisions of the enterprise that are responsible for expenses. These include all auxiliary sections and divisions, the labor protection and industrial safety department, the administrative and economic department, the legal and financial departments, etc.
Profit center – structural parts of the company and its branches that are responsible for generating profit.
An example of a revenue center is a company's trading house, which is responsible for the sale of commercial products, thereby determining the profit of the enterprise.