MEASURING FINANCIAL PERFORMANCE TYPES OF RESPONSIBILITY CENTERS

The financial performance of a responsibility center is measured on the basis of specific indicators of the nature center. To obtain a relevant and consistent images relating to the performance of an entity is required to use a system of indicators. Performance indicators of the structure it needs to capture at the same time, at least the following aspects: the objectives of the entity, its strategy, efficacy and effectiveness of activities carried out, the entity's ability to adapt to the requirements of the market in which they operate. Financial indicators of performance are the most objective, because most businesses give important resources for the activities of audit and control.