The economic nature, essence and the account's maintenance of the centers of the responsibility, development of its conceptual device

Abstract

In the article illustrated the essence and the account's maintenance of the centers of the responsibility - one of elements of system of the administrative account, allowing raising effi ciency of the industrial account and the control. The author emphasizes stages and historical preconditions of becoming of the account on the centers of the responsibility. Author's defi nition of the center of the responsibility is offered.